<SEC-DOCUMENT>0001292814-11-002360.txt : 20110824
<SEC-HEADER>0001292814-11-002360.hdr.sgml : 20110824
<ACCEPTANCE-DATETIME>20110824111659
ACCESSION NUMBER:		0001292814-11-002360
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20110930
FILED AS OF DATE:		20110824
DATE AS OF CHANGE:		20110824

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:		111053125

	BUSINESS ADDRESS:	
		STREET 1:		RUA LAURO MULLER
		STREET 2:		116 36 ANDAR
		CITY:			RIO DE JANEIRO RJ BR
		STATE:			D5
		ZIP:			00000
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<TYPE>6-K
<SEQUENCE>1
<FILENAME>sid20110824_6k.htm
<DESCRIPTION>MATERIAL FACT
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<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>

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<DIV align=center><FONT color=#000000 size=5 face="Times New Roman"><B>FORM 6-K </B></FONT></DIV>

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<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>

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<DIV><FONT color=#000000 size=3 face="Times New Roman"><B>For the month of August, 2011</B></FONT></DIV><FONT color=#000000 size=3 face="Times New Roman"><B>Commission File Number 1-14732 </B></FONT></DIV>

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<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>

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<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>

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<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>

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<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> 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____ </DIV>

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<P style="TEXT-ALIGN: right; MARGIN: 0cm 0cm 10pt" align=right><FONT style="LINE-HEIGHT: 115%; FONT-SIZE: 11pt" lang=PT-BR face=Calibri,sans-serif></FONT>&nbsp;</P></DIV>

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<P style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt" align=center><B><FONT style="FONT-SIZE: 12pt" lang=EN-US color=windowtext face="Times New Roman">MATERIAL FACT</FONT></B></P>

<P style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt" align=center><B><FONT style="FONT-SIZE: 12pt" lang=EN-US color=windowtext face="Times New Roman">Publicly Held Company</FONT></B></P>

<P style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt" align=center><FONT style="FONT-SIZE: 12pt" lang=EN-US color=windowtext face="Times New Roman">COMPANHIA SIDER&#218;RGICA NACIONAL</FONT></P>

<P style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt" align=center><FONT style="FONT-SIZE: 12pt" lang=EN-US color=windowtext face="Times New Roman">Corporate Taxpayer&#8217;s ID (CNPJ): 33.042.730/0001-04</FONT></P>

<P style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt" align=center><FONT style="FONT-SIZE: 12pt" lang=EN-US color=black face="Times New Roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US color=black face="Times New Roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US color=black face="Times New Roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0pt"><B><FONT style="FONT-SIZE: 12pt" lang=EN-US color=windowtext face="Times New Roman">COMPANHIA SIDER&#218;RGICA NACIONAL </FONT></B><FONT style="FONT-SIZE: 12pt" lang=EN-US color=windowtext face="Times New Roman">(&#8220;</FONT><B><U><FONT style="FONT-SIZE: 12pt" lang=EN-US color=windowtext face="Times New Roman">Company</FONT></U></B><FONT style="FONT-SIZE: 12pt" lang=EN-US color=windowtext face="Times New Roman">&#8221;), in compliance with Article 157, Paragraph 4 of Law 6404/76 and Instruction 358/02 issued by the Securities and Exchange Commission of Brazil (&#8220;</FONT><B><U><FONT style="FONT-SIZE: 12pt" lang=EN-US color=windowtext face="Times New Roman">CVM</FONT></U></B><FONT style="FONT-SIZE: 12pt" lang=EN-US color=windowtext face="Times New Roman">&#8221;), hereby informs its shareholders and the market that its Board of Directors approved the fifth (5<SUP>th</SUP>) public issue of non-convertible unsecured debentures in a single series ("</FONT><B><U><FONT style="FONT-SIZE: 12pt" lang=EN-US color=windowtext face="Times New Roman">Debentures</FONT></U></B><FONT style="FONT-SIZE: 12pt" lang=EN-US color=windowtext face="Times New Roman">"), for public distribution with restricted placement efforts, in accordance with CVM Instruction 476 of January 16, 2009 (&#8220;</FONT><B><U><FONT style="FONT-SIZE: 12pt" lang=EN-US color=windowtext face="Times New Roman">Restricted Offering</FONT></U></B><FONT style="FONT-SIZE: 12pt" lang=EN-US color=windowtext face="Times New Roman">&#8221;). The transaction&nbsp;<!--Deleted Text: &nbsp;issue --> comprised the issue of 115 Debentures, with nominal unit value of R$10,000,000.00, totaling R$1,150,000,000.00, with maturity in eight years. The Debentures will be registered for distribution in the primary market and for trading in the secondary market through the Securities Distribution Module ("</FONT><B><U><FONT style="FONT-SIZE: 12pt" lang=EN-US color=windowtext face="Times New Roman">SDT</FONT></U></B><FONT style="FONT-SIZE: 12pt" lang=EN-US color=windowtext face="Times New Roman">") and the National Debentures Module ("</FONT><B><U><FONT style="FONT-SIZE: 12pt" lang=EN-US color=windowtext face="Times New Roman">SND</FONT></U></B><FONT style="FONT-SIZE: 12pt" lang=EN-US color=windowtext face="Times New Roman">"), respectively, both managed and operated by CETIP - OTC Clearing House ("</FONT><B><U><FONT style="FONT-SIZE: 12pt" lang=EN-US color=windowtext face="Times New Roman">CETIP</FONT></U></B><FONT style="FONT-SIZE: 12pt" lang=EN-US color=windowtext face="Times New Roman">") and with distribution and trading settled by CETIP, where the Debentures will be held in custody electronically.</FONT><FONT style="FONT-SIZE: 12pt" lang=EN-US color=black face="Times New Roman"> &nbsp;</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US color=black face="Times New Roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0pt"><FONT style="FONT-SIZE: 12pt" lang=EN-US color=black face="Times New Roman">The Company further <!--Deleted Text: additionally  -->informs that on the present date all Debentures were subscribed and paid in, and the</FONT><FONT style="FONT-SIZE: 12pt" lang=EN-US color=windowtext face="Times New Roman"> net proceeds raised by the Company through the Issue and the Restricted Offering, after<FONT color=#008080 face=Times> </FONT><!--Deleted Text: following --> deduction of the expected discounts, the distribution commissions and the estimated expenses to be paid by the Company, will be fully used to finance working capital and other activities of the Company.</FONT><FONT style="FONT-SIZE: 12pt" lang=EN-US color=black face="Times New Roman"> &nbsp;</FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0pt"><FONT style="FONT-SIZE: 12pt" lang=PT-BR color=black face="Times New Roman"></FONT>&nbsp;</P>

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<P style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt" align=center><FONT style="FONT-SIZE: 12pt" lang=PT-BR color=windowtext face="Times New Roman">S&#227;o Paulo, August 23, 2011</FONT></P>

<P style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt" align=center><B><FONT style="FONT-SIZE: 12pt" lang=PT-BR color=black face="Times New Roman"></FONT></B>&nbsp;</P>

<P style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt" align=center><B><FONT style="FONT-SIZE: 12pt" lang=PT-BR color=black face="Times New Roman"></FONT></B>&nbsp;</P>

<P style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt" align=center><B><FONT style="FONT-SIZE: 12pt" lang=PT-BR color=black face="Times New Roman">Companhia Sider&#250;rgica Nacional</FONT></B></P>

<P style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt" align=center><FONT style="LINE-HEIGHT: 115%; FONT-SIZE: 12pt" lang=PT-BR face="Times New Roman">David Moise Salama</FONT></P>

<P style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt" align=center><FONT style="LINE-HEIGHT: 116%; FONT-SIZE: 12pt" lang=PT-BR face="Times New Roman">Investor Relations Officer</FONT></P>

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<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>

<DIV style="TEXT-INDENT: 4%"><FONT color=#000000 size=3 face="Times New Roman">Date:&nbsp;August 24, 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><BR></B></FONT></DIV></TD></TR></TABLE></DIV>

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   <DIV align=center><FONT color=#000000 size=2 face="Times New Roman">/<SMALL>S</SMALL>/&nbsp;David Moise Salama </FONT></DIV>

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   <DIV align=left><FONT color=#000000 size=2 face="Times New Roman"><B>David Moise Salama </B></FONT></DIV>

   <DIV align=left><FONT color=#000000 size=2 face="Times New Roman"><B>Investor Relations Executive Officer <BR><BR></B></FONT></DIV></TD></TR></TABLE></DIV>

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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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