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<SEC-DOCUMENT>0001292814-11-000122.txt : 20110118
<SEC-HEADER>0001292814-11-000122.hdr.sgml : 20110117
<ACCEPTANCE-DATETIME>20110118114627
ACCESSION NUMBER:		0001292814-11-000122
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20110331
FILED AS OF DATE:		20110118
DATE AS OF CHANGE:		20110118

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NATIONAL STEEL CO
		CENTRAL INDEX KEY:			0001049659
		STANDARD INDUSTRIAL CLASSIFICATION:	STEEL WORKS, BLAST FURNACES & ROLLING & FINISHING MILLS [3310]
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		6-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-14732
		FILM NUMBER:		11532375

	BUSINESS ADDRESS:	
		STREET 1:		RUA LAURO MULLER
		STREET 2:		116 36 ANDAR
		CITY:			RIO DE JANEIRO RJ BR
		STATE:			D5
		ZIP:			00000
</SEC-HEADER>
<DOCUMENT>
<TYPE>6-K
<SEQUENCE>1
<FILENAME>sid20110118_6k.htm
<DESCRIPTION>PROTOCOL AND JUSTIFICATION OF MERGER
<TEXT>

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<DIV><FONT size=1></FONT>&nbsp;</DIV>
<DIV align=center><FONT color=#000000 size=5 face="Times New Roman"><B>SECURITIES AND EXCHANGE COMMISSION </B></FONT></DIV>
<DIV align=center><FONT color=#000000 size=3 face="Times New Roman"><B>Washington, D.C. 20549 </B></FONT></DIV>
<DIV><FONT size=1></FONT>&nbsp;</DIV>
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<DIV><FONT size=1></FONT>&nbsp;</DIV>
<DIV align=center><FONT color=#000000 size=5 face="Times New Roman"><B>FORM 6-K </B></FONT></DIV>
<DIV><FONT size=1></FONT>&nbsp;</DIV>
<DIV align=center><FONT color=#000000 size=3 face="Times New Roman">Report of Foreign Private Issuer<BR>
Pursuant to Rule 13a-16 or 15d-16 of the</FONT></DIV>
<DIV align=center><FONT color=#000000 size=3 face="Times New Roman">Securities Exchange Act of 1934</FONT></DIV>
<DIV><FONT size=1></FONT>&nbsp;</DIV>
<DIV align=center>
<DIV><FONT color=#000000 size=3 face="Times New Roman"><B>For the month of January, 2011</B></FONT></DIV>
<P></P>
<FONT color=#000000 size=3 face="Times New Roman"><B>Commission File Number 1-14732 </B></FONT></DIV>
<DIV><FONT size=1></FONT>&nbsp;</DIV>
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<DIV><FONT size=1></FONT>&nbsp;</DIV>
<DIV align=center><FONT color=#000000 size=5 face="Times New Roman"><B>COMPANHIA SIDER&#218;RGICA NACIONAL </B></FONT></DIV>
<DIV align=center><FONT color=#000000 size=2 face="Times New Roman">(Exact name of registrant as specified in its charter) </FONT></DIV>
<DIV><FONT size=1></FONT>&nbsp;</DIV>
<DIV align=center></DIV>
<P></P>
<DIV align=center><FONT color=#000000 size=5 face="Times New Roman"><B>National Steel Company </B></FONT></DIV>
<DIV align=center><FONT color=#000000 size=2 face="Times New Roman">(Translation of Registrant's name into English)</FONT></DIV>
<DIV><FONT size=1></FONT>&nbsp;</DIV>
<P></P>
<DIV align=center><FONT color=#000000 size=3 face="Times New Roman"><B>Av. Brigadeiro Faria Lima 3400, 20&#186; andar<BR>
S&#227;o Paulo, SP, Brazil<BR>
04538-132 </B></FONT></DIV>
<DIV align=center><FONT color=#000000 size=2 face="Times New Roman">(Address of principal executive office)</FONT></DIV>
<DIV><FONT size=1></FONT>&nbsp;</DIV>
<DIV align=center><FONT color=#000000 size=3 face="Times New Roman">Indicate by check mark whether the registrant files or will file annual reports<BR>
under cover Form 20-F or Form 40-F.&nbsp;</FONT>
<P></P>
Form 20-F ___X___ Form 40-F _______
<P>&nbsp;<FONT size=3 face="Times New Roman, Times, Serif">Indicate by check mark whether the registrant by furnishing the information contained in this Form is also thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934. </FONT>&nbsp;</P>
Yes _______ No ___X____
<P></P>
</DIV>
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<P style="TEXT-ALIGN: center"><B><FONT size=3 face=Calibri-Bold,Arial,Helvetica,sans-serif>PROTOCOL AND JUSTIFICATION OF MERGER</FONT></B></P>
<P style="TEXT-ALIGN: justify"><B><FONT size=3 face=Calibri-Bold,Arial,Helvetica,sans-serif>COMPANHIA SIDER&#218;RGICA NACIONAL </FONT></B><FONT size=3 face=Calibri,Arial,Helvetica,sans-serif>(hereinafter referred to as &#147;Merging Company&#148; or simply &#147;CSN&#148;), a publicly-held company headquartered at Rua S&#227;o Jos&#233;, no. 20 &#150;Grupo 1602, parte, in the city and state of Rio de Janeiro, inscribed in the corporate roll of taxpayers (CNPJ/MF) under no. 33.042.730/0001-04, represented herein in accordance with its Bylaws; and</FONT></P>
<P style="TEXT-ALIGN: justify"><B><FONT size=3 face=Calibri-Bold,Arial,Helvetica,sans-serif>CSN A&#199;OS LONGOS S.A. </FONT></B><FONT size=3 face=Calibri,Arial,Helvetica,sans-serif>(hereinafter referred to as &#147;Merged Company&#148; or simply &#147;CSN A&#231;os Longos&#148;), a corporation headquartered at Rod. BR 393 &#150; L&#250;cio Meira, KM 5,001, s/no., parte, Vila Sta. Cecilia in the city of Volta Redonda, state of Rio de Janeiro, inscribed in the corporate roll of taxpayers (CNPJ/MF) under no. 05.023.529/0001-44, represented herein in accordance with its Bylaws;</FONT></P>
<P style="TEXT-ALIGN: justify"><FONT size=3 face=Calibri,Arial,Helvetica,sans-serif>through the duly empowered bodies of their respective managements, hereby sign this Protocol and Justification of Merger to clarify the terms, conditions and justifications that will govern the merger of CSN A&#231;os Longos by CSN, in accordance with and for the purposes of Law 6404/76 of December 15, 1976, as amended, particularly for the purposes of articles 224 and 225 thereof, as follows:</FONT></P>
<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Calibri-Bold,Arial,Helvetica,sans-serif>1 &#150; JUSTIFICATION OF MERGER</FONT></B></P>
<TABLE border=0 cellSpacing=0>
<TR>
     <TD vAlign=top width="5%" noWrap><FONT face=Calibri>&nbsp;1.1.</FONT></TD>
     <TD width="95%" align=left>
<P align=justify><FONT size=3 face=Calibri,Arial,Helvetica,sans-serif>Given that the Merging Company is the majority shareholder and parent company of the Merged Company, with an interest of 99.99%, and that the activities performed by both companies are similar, the incorporation of the assets of the Merged Company by th</FONT><FONT size=3 face=Calibri,Arial,Helvetica,sans-serif>e Merging Company will optimize processes and maximize results, concentrating all the commercial and administrative activities of the two companies in a single organizational structure.</FONT>&nbsp;<BR>
&nbsp;</P>
</TD></TR>
<TR>
     <TD vAlign=top width="5%" noWrap><FONT face=Calibri>&nbsp;1.2.</FONT></TD>
     <TD width="95%" align=left>
<P align=justify><FONT size=3 face=Calibri,Arial,Helvetica,sans-serif>The studies conducted of the performance of the economic activities of both CSN A&#231;os Longos</FONT><FONT size=3 face=Calibri,Arial,Helvetica,sans-serif>&nbsp;and CSN were conclusive regarding the opportuneness of the merger, indicating that the current business phase of both companies recommends the centralization of their activities through the merger of CSN</FONT> <FONT face=Calibri>A&#231;os Longos by CSN.</FONT>&nbsp;<BR>
&nbsp;</P>
</TD></TR>
<TR>
     <TD vAlign=top width="5%" noWrap><FONT face=Calibri>&nbsp;1.3.</FONT></TD>
     <TD width="95%" align=left>
<P align=justify><FONT size=3 face=Calibri,Arial,Helvetica,sans-serif>Based on the studies performed, said operation will result in substantial economies of scale due t</FONT><FONT size=3 face=Calibri,Arial,Helvetica,sans-serif>o the immediate reduction in expenses resulting from the integration, synergy gains, greater uniformity and rationalization of operating and administrative activities and the associated financial impacts.</FONT>&nbsp;<BR>
&nbsp;</P>
</TD></TR>
<TR>
     <TD vAlign=top width="5%" noWrap><FONT face=Calibri>&nbsp;1.4.</FONT></TD>
     <TD width="95%" align=left>
<P align=justify><FONT size=3 face=Calibri,Arial,Helvetica,sans-serif>The suggested merger was meticulously examined at meetings of the technical departments, the manag</FONT><FONT size=3 face=Calibri,Arial,Helvetica,sans-serif>ements of the companies involved and their legal</FONT> <FONT size=3 face=Calibri,Arial,Helvetica,sans-serif>counsels, which did not find any factors that would lead them not to recommend the realization of the merger.</FONT></P>
</TD></TR></TABLE></DIV>
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     <TD vAlign=top width="5%" noWrap><FONT face=Calibri>&nbsp;1.5.</FONT></TD>
     <TD width="95%" align=left>
<P align=justify><FONT size=3 face=Calibri,Arial,Helvetica,sans-serif>Therefore, given (i) the interests of the Merging Company and the Merged C</FONT><FONT size=3 face=Calibri,Arial,Helvetica,sans-serif>ompany to combine permanently in order to, as a single entity, better perform the current business activities of both companies, allowing for the centralization of activities under a single management, and (ii) the economic, financial and strategic benefits that this combination of the activities of CSN</FONT> <FONT face=Calibri>A&#231;os Longos and CSN into a single entity will produce, such as the reduction and simplification of administrative costs, mainly managerial costs, the management bodies of both companies resolved to establish the conditions for the merger of CSN A&#231;os Longos by CSN.</FONT> </P>
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<P style="TEXT-ALIGN: left"><B><FONT size=3 face=Calibri-Bold,Arial,Helvetica,sans-serif>2&#150; PROTOCOL OF MERGER</FONT></B></P>
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     <TD vAlign=top width="5%" noWrap><FONT face=Calibri>&nbsp;2.1.</FONT></TD>
     <TD width="95%" align=left>
<P align=justify><FONT size=3 face=Calibri,Arial,Helvetica,sans-serif>The proposed operation consists of the merger of CSN A&#231;</FONT><FONT size=3 face=Calibri,Arial,Helvetica,sans-serif>os Longos by CSN, with the dissolution of CSN A&#231;os Longos and the transfer of the respective shareholders' equity to CSN, which will be its universal successor, in accordance with Article 227 of Federal Law 6,404/76.</FONT> </P>
</TD></TR>
<TR>
     <TD vAlign=top width="5%" noWrap><FONT face=Calibri>&nbsp;2.2.</FONT></TD>
     <TD width="95%" align=left>
<P align=justify><FONT size=3 face=Calibri,Arial,Helvetica,sans-serif>The Merging Company holds 99.99% of the capital stock </FONT><FONT size=3 face=Calibri,Arial,Helvetica,sans-serif>of the Merged Company. As agreed with the minority shareholders, the latter will transfer to the Merging Company, upon the merger, their total interests in the Merged Company, with the Merging Company becoming the holder of one hundred percent (100%) of the capital stock of the Merged Company on the merger date.</FONT> </P>
</TD></TR>
<TR>
     <TD vAlign=top width="5%" noWrap><FONT face=Calibri>&nbsp;2.3.</FONT></TD>
     <TD width="95%" align=left>
<P align=justify><FONT size=3 face=Calibri,Arial,Helvetica,sans-serif>The shareholders&#146; equity of CSN A&#231;os Longos to be transfe</FONT><FONT size=3 face=Calibri,Arial,Helvetica,sans-serif>rred to CSN was appraised by KPMG Auditores Independentes, headquartered in the city of S&#227;o Paulo, at Rua Dr. Renato Paes de Barros, n&#186; 33, inscribed in the corporate roll of taxpayers (CNPJ/MF) under no. 57.755.217/0001-29 and originally registered with the S&#227;o Paulo State Regional Accounting Council under no. 2SP014428/O- 6, a specialized appraisal company, whose appointment will be subject to ratification by the Extraordinary Shareholders' Meetings of CSN A&#231;os Longos and CSN. The appraisal will be based on the Special Balance Sheet prepared with a reference date of December 31, 2010 (&#147;merger reference date&#148;). Any variations in the shareholders' equity of the Merged Company from the merger reference date until the merger date of January 28, 2011, will be assumed by and, as such, book
ed by the Merging Company.</FONT> </P>
</TD></TR>
<TR>
     <TD vAlign=top width="5%" noWrap><FONT face=Calibri>&nbsp;2.4.</FONT></TD>
     <TD width="95%" align=left>
<P align=justify><FONT size=3 face=Calibri,Arial,Helvetica,sans-serif>The balances of the credit and debit accounts will be transferred to the accounting books of the Merging Company, with the respective necessary adjustments. All liabilities to be absorbed by CSN are recorded and the goods,</FONT> <FONT face=Calibri>and obligations of the Merged Company comprising the shareholders&#146;</FONT> <FONT face=Calibri>to be transf</FONT><FONT face=Calibri>erred to CSN are those described in detail in the appraisal</FONT> <FONT face=Calibri>at their book value.</FONT> </P>
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     <TD vAlign=top width="2%" noWrap>&nbsp;2.5.&nbsp; </TD>
     <TD width="98%" align=left>
<P align=justify><FONT size=3 face=Calibri,Arial,Helvetica,sans-serif>Having been previously informed of their appointment as expert appraisers, subject to approval by the shareholders of CSN and CSN A&#231;os Longos, the aforementioned experts conducted their studies in advance and prepared the appraisal report of CSN A&#231;os Longos, and confirmed that there was no conflict or communion of interest, either real or potential, between the two companies regarding the merger operation.</FONT> <BR>
&nbsp;</P>
</TD></TR>
<TR>
     <TD vAlign=top width="2%" noWrap>&nbsp;2.6.</TD>
     <TD width="98%" align=left>
<P align=justify><FONT size=3 face=Calibri,Arial,Helvetica,sans-serif>S</FONT><FONT size=3 face=Calibri,Arial,Helvetica,sans-serif>ince the company to be merged, CSN A&#231;os Longos, is an investment of CSN, the Merging Company, the merger of the shareholders' equity does not entail any increase in the latter company's capital stock. Furthermore, as all the Merged Company&#146;s capital stock will be held by CSN on the merger date, there will be no minority shareholders and therefore no need to prepare the appraisal report at market prices in order to comply with Article 264 of Brazilian Corporate Law. Similarly, the shares comprising the capital stock of CSN A&#231;os Longos will be dissolved, based on Article 226, Paragraph 1 of Law 6404 of December 15, 1976, with the necessary adjustments and amendments made in the accounting books of CSN.</FONT> <BR>
&nbsp;</P>
</TD></TR>
<TR>
     <TD vAlign=top width="2%" noWrap>&nbsp;2.7.</TD>
     <TD width="98%" align=left>
<P align=justify><FONT size=3 face=Calibri,Arial,Helvetica,sans-serif>T</FONT><FONT size=3 face=Calibri,Arial,Helvetica,sans-serif>he Merging Company will maintain its headquarters and current branch offices.</FONT>&nbsp;<BR>
&nbsp;</P>
</TD></TR>
<TR>
     <TD vAlign=top width="2%" noWrap>2.8.</TD>
     <TD width="98%" align=left>
<P align=justify><FONT size=3 face=Calibri,Arial,Helvetica,sans-serif>T</FONT><FONT size=3 face=Calibri,Arial,Helvetica,sans-serif>he Merging Company will be the universal successor to all of the Merged Company&#146;s goods, rights and obligations, in accordance with Article 227 of Law 6404/76.</FONT>&nbsp;<BR>
&nbsp;</P>
</TD></TR>
<TR>
     <TD vAlign=top width="2%" noWrap>2.9.</TD>
     <TD width="98%" align=left>
<P align=justify><FONT size=3 face=Calibri,Arial,Helvetica,sans-serif>A</FONT><FONT size=3 face=Calibri,Arial,Helvetica,sans-serif>ny legal acts that due to previous commitments for administrative and/or operational reasons still come to be practiced in the name of the Merged Company between the approval of this Protocol and Justification by the shareholders of the companies signing this document and the registration of the respective corporate documents at the Commercial Registry of the State of</FONT> <FONT face=Calibri>de Janeiro, will be considered valid for all legal purposes, and all ensuing</FONT> <FONT face=Calibri>and obligations will be held by the Merging Company as the successor to</FONT> <FONT face=Calibri>Merged Company, in accordance with the head paragraph of Article 227 of</FONT> <FONT face=Calibri>6404/76.</FONT> <BR>
&nbsp;</P>
</TD></TR>
<TR>
     <TD vAlign=top width="2%" noWrap>2.10.</TD>
     <TD width="98%" align=left>
<P align=justify><FONT size=3 face=Calibri,Arial,Helvetica,sans-serif>Upon approval of the merger by the Extraordinary Shareholders' Meetings of</FONT> <FONT face=Calibri>and CSN A&#231;os Longos, the Merged Company will be considered dissolved</FONT> <FONT face=Calibri>the management of the Merging Company will provide for the dissolution,</FONT> <FONT face=Calibri>approval and all other acts at the appropriate government</FONT> <FONT face=Calibri>required to finalize the operation, in accordance with Article 227 of 6404/76.</FONT><BR>
&nbsp;</P>
</TD></TR>
<TR>
     <TD vAlign=top width="2%" noWrap>2.11.</TD>
     <TD width="98%" align=left>
<P align=justify><FONT size=3 face=Calibri,Arial,Helvetica,sans-serif>The expenses resulting from the valuation will be borne b</FONT><FONT size=3 face=Calibri,Arial,Helvetica,sans-serif>y the Merging</FONT> </P>
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     <TD vAlign=top width="2%" noWrap>&nbsp; &nbsp; &nbsp; </TD>
     <TD width="98%"></TD></TR></TABLE>
<P style="TEXT-ALIGN: justify"><FONT size=3 face=Calibri,Arial,Helvetica,sans-serif>In accordance with the above Protocol and Justification, both Companies have a relevant interest in the Merger operation.</FONT></P>
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<P style="TEXT-ALIGN: justify"><FONT size=3 face=Calibri,Arial,Helvetica,sans-serif>In witness whereof, the Parties execute this Protocol and Justification of Merger along with two (2) witnesses, in six (6) copies of equal form and content to produce all legal effects, and take upon themselves and their heirs and successors to comply with all the provisions hereof.</FONT></P>
<P style="TEXT-ALIGN: center"><FONT size=3 face=Calibri,Arial,Helvetica,sans-serif>Rio de Janeiro, January 12, 2011</FONT></P>
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     <TD style="TEXT-INDENT: 13px" colSpan=3 align=center><B><FONT size=3 face=Calibri-Bold,Arial,Helvetica,sans-serif>COMPANHIA SIDER&#218;RGICA NACIONAL</FONT></B>&nbsp;</TD></TR>
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     <TD colSpan=3 align=center>&nbsp;</TD></TR>
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     <TD style="TEXT-INDENT: 4px" align=center><FONT size=2 face=Calibri,Arial,Helvetica,sans-serif>En&#233;as Garcia Diniz</FONT>&nbsp;</TD>
     <TD>&nbsp;</TD>
     <TD align=center><FONT size=2 face=Calibri,Arial,Helvetica,sans-serif>Paulo Penido Pinto Marques</FONT>&nbsp;</TD></TR>
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     <TD align=center><FONT size=2 face=Calibri,Arial,Helvetica,sans-serif>Production Officer</FONT>&nbsp;</TD>
     <TD>&nbsp;</TD>
     <TD align=center><FONT size=2 face=Calibri,Arial,Helvetica,sans-serif>Executive Officer</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD align=center><FONT size=2 face=Calibri,Arial,Helvetica,sans-serif>Companhia Sider&#250;rgica Nacional</FONT>&nbsp;</TD>
     <TD>&nbsp;</TD>
     <TD align=center><FONT size=2 face=Calibri,Arial,Helvetica,sans-serif>Companhia Sider&#250;rgica Nacional</FONT>&nbsp;</TD></TR></TABLE></DIV>
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     <TD style="TEXT-INDENT: 38px" colSpan=3 align=center><B><FONT size=3 face=Calibri-Bold,Arial,Helvetica,sans-serif>CSN A&#199;OS LONGOS S.A.</FONT></B>&nbsp;</TD></TR>
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     <TD align=center><FONT size=2 face=Calibri,Arial,Helvetica,sans-serif>En&#233;as Garcia Diniz</FONT>&nbsp;</TD>
     <TD>&nbsp;</TD>
     <TD align=center><FONT size=2 face=Calibri,Arial,Helvetica,sans-serif>Paulo Penido Pinto Marques</FONT>&nbsp;</TD></TR>
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     <TD colSpan=3 align=center>&nbsp;</TD></TR>
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     <TD align=left><FONT size=3 face=Calibri,Arial,Helvetica,sans-serif>Witnesses:</FONT>&nbsp;</TD>
     <TD>&nbsp;</TD>
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     <TD align=left><FONT size=2 face=Calibri,Arial,Helvetica,sans-serif>Name: Eric Hissashi Nagamine</FONT>&nbsp;</TD>
     <TD>&nbsp;</TD>
     <TD align=left><FONT size=2 face=Calibri,Arial,Helvetica,sans-serif>Name: Aline Ribeiro da Silva</FONT>&nbsp;</TD></TR>
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     <TD align=left><FONT size=2 face=Calibri,Arial,Helvetica,sans-serif>Individual Taxpayer&#146;s ID (CPF): 352.964.368-81</FONT>&nbsp;</TD>
     <TD>&nbsp;</TD>
     <TD align=left><FONT size=2 face=Calibri,Arial,Helvetica,sans-serif>Individual Taxpayer&#146;s ID (CPF): 368.774.858-82</FONT>&nbsp;</TD></TR></TABLE></DIV>
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<DIV align=center><FONT color=#000000 size=3 face="Times New Roman"><B>SIGNATURE </B></FONT></DIV>
<DIV><FONT size=1></FONT>&nbsp;</DIV>
<DIV><FONT size=1></FONT>&nbsp;</DIV>
<DIV style="TEXT-INDENT: 4%"><FONT color=#000000 size=3 face="Times New Roman">Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized. </FONT></DIV>
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<DIV style="TEXT-INDENT: 4%"><FONT color=#000000 size=3 face="Times New Roman">Date: January 18, 2011</FONT></DIV>
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<DIV align=left><FONT color=#000000 size=3 face="Times New Roman">COMPANHIA SIDER&#218;RGICA NACIONAL </FONT></DIV></TD></TR>
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<DIV align=left><FONT color=#000000 size=2 face="Times New Roman">By:</FONT></DIV></TD>
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<DIV align=center><FONT color=#000000 size=2 face="Times New Roman">/<SMALL>S</SMALL>/&nbsp;Benjamin Steinbruch </FONT></DIV>
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<DIV align=left><FONT color=#000000 size=2 face="Times New Roman"><B>Benjamin Steinbruch </B></FONT></DIV>
<DIV align=left><FONT color=#000000 size=2 face="Times New Roman"><B>Chief Executive Officer <BR>
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<DIV align=left>&nbsp;</DIV></TD></TR>
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<DIV align=center><FONT color=#000000 size=2 face="Times New Roman">/<SMALL>S</SMALL>/&nbsp;Paulo Penido Pinto Marques </FONT></DIV>
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<DIV align=left><FONT color=#000000 size=2 face="Times New Roman"><B>Paulo Penido Pinto Marques </B></FONT></DIV>
<DIV align=left><FONT color=#000000 size=2 face="Times New Roman"><B>Chief Financial Officer and Investor Relations Officer<BR>
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<DIV align=center><FONT color=#000000 size=3 face="Times New Roman"><B>FORWARD-LOOKING STATEMENTS </B></FONT></DIV>
<P align=justify><FONT size=2 face="Times New Roman, Times, Serif">This press release may contain forward-looking statements. These statements are statements that are not historical facts, and are based on management's current view and estimates of future economic circumstances, industry conditions, company performance and financial results. The words "anticipates", "believes", "estimates", "expects", "plans" and similar expressions, as they relate to the company, are intended to identify forward-looking statements. Statements regarding the declaration or payment of dividends, the implementation of principal operating and financing strategies and capital expenditure plans, the direction of future operations and the factors or trends affecting financial condition, liquidity or results of operations are examples of forward-looking statements. Such statements reflect the current views of management and are subject to a number of risks and uncertainties. There is no guarantee that the expected events, trends or 
results will actually occur. The statements are based on many assumptions and factors, including general economic and market conditions, industry conditions, and operating factors. Any changes in such assumptions or factors could cause actual results to differ materially from current expectations. </FONT></P>
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