<SEC-DOCUMENT>0001292814-14-002870.txt : 20141212
<SEC-HEADER>0001292814-14-002870.hdr.sgml : 20141212
<ACCEPTANCE-DATETIME>20141212084816
ACCESSION NUMBER:		0001292814-14-002870
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20141231
FILED AS OF DATE:		20141212
DATE AS OF CHANGE:		20141212

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:		141282320

	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>sid20141212_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>

<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>

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<DIV><FONT color=#000000 size=3 face="Times New Roman"><B>For the month of&nbsp;December 12, 2014</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: center; MARGIN: 0cm 0cm 0pt" align=center><B><FONT style="FONT-SIZE: 10pt" lang=EN-US color=black 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: 10pt" lang=EN-US color=black face="times new roman">Publicly-Held Company</FONT></B></P>

<P style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt" align=center><B><FONT style="FONT-SIZE: 10pt" lang=PT-BR color=black face="times new roman">COMPANHIA SIDER&#218;RGICA NACIONAL</FONT></B></P>

<P style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt" align=center><B><FONT style="FONT-SIZE: 10pt" lang=PT-BR color=black face="times new roman">Corporate Taxpayer's ID (CNPJ/MF): 33.042.730/0001-04</FONT></B></P>

<P style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt" align=center><B><FONT style="FONT-SIZE: 10pt" 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: 10pt" lang=PT-BR color=black face="times new roman"></FONT></B>&nbsp;</P>

<P style="TEXT-ALIGN: justify; LINE-HEIGHT: 115%; MARGIN: 0cm 0cm 0pt"><FONT style="LINE-HEIGHT: 115%" color=black face="times new roman"><FONT style="FONT-SIZE: 10pt" lang=EN-US color=black face="times new roman">COMPANHIA SIDERURGICA NACIONAL (BOVESPA: CSNA3; NYSE: SID) hereby informs its shareholders and market participants that, on December 11, 2014, CSN&#8217;s Board of Directors approved the establishment of a strategic partnership with the consortium comprised by ITOCHU Corporation, JFE Steel Corporation, POSCO, Ltd., Kobe Steel, Ltd., Nisshin Steel Co, Ltd. and China Steel Corp. (the &#8220;Asian Consortium&#8221;).</FONT></FONT></P>

<P style="TEXT-ALIGN: justify; LINE-HEIGHT: 115%; MARGIN: 0cm 0cm 0pt"><FONT style="LINE-HEIGHT: 115%" color=black face="times new roman"><FONT style="FONT-SIZE: 10pt" lang=EN-US color=black face="times new roman"></FONT></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; LINE-HEIGHT: 115%; TEXT-INDENT: -18pt; MARGIN: 0cm 0cm 0cm 31.5pt"><FONT style="LINE-HEIGHT: 115%" color=black face="times new roman"><B><FONT style="FONT-SIZE: 10pt" lang=EN-US color=black face="times new roman">1.</FONT></B><B><FONT style="FONT-SIZE: 7pt" lang=EN-US color=black face="times new roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT></B></FONT><FONT style="LINE-HEIGHT: 115%" color=black face="times new roman"><FONT style="FONT-SIZE: 10pt" lang=EN-US color=black face="times new roman">The transaction consists in a joint venture between CSN and the Asian Consortium whereby the Asian Consortium will contribute its 40% ownership interest in Nacional Min&#233;rios S.A. (&#8220;Namisa&#8221;) to Congonhas Min&#233;rios S.A. (&#8220;Congonhas Min&#233;rios&#8221;), a non-operational subsidiary of CSN, and CSN will contribute the Casa de Pedra iron ore mine, its 60% ownership interests in Namisa, an 8.63% ownership interest in MRS Log&#237;stica S.A. (&#8220;MRS&#8221;) and assets and rights to manage and operate the port concession related to the Itagua&#237; Port (TECAR).</FONT></FONT></P>

<P style="TEXT-ALIGN: justify; LINE-HEIGHT: 115%; MARGIN: 0cm 0cm 0pt"><FONT style="LINE-HEIGHT: 115%" color=black face="times new roman"><FONT style="FONT-SIZE: 10pt" lang=EN-US color=black face="times new roman"></FONT></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; LINE-HEIGHT: 115%; TEXT-INDENT: -18pt; MARGIN: 0cm 0cm 0cm 31.5pt"><FONT style="LINE-HEIGHT: 115%" color=black face="times new roman"><B><FONT style="FONT-SIZE: 10pt" lang=EN-US color=black face="times new roman">2.</FONT></B><B><FONT style="FONT-SIZE: 7pt" lang=EN-US color=black face="times new roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT></B></FONT><FONT style="LINE-HEIGHT: 115%" color=black face="times new roman"><FONT style="FONT-SIZE: 10pt" lang=EN-US color=black face="times new roman">Considering CSN&#180;s and the Asian Consortium&#8217;s contributions in the transaction, as well as the adjustments arising from the negotiations between the parties, immediately after the closing, CSN and the Asian Consortium will hold, respectively, an 88.25% and an 11.75% interest in Congonhas Min&#233;rios on a debt-free, cash-free basis. The final ownership interests will be adjusted considering debt, cash and working capital adjustments at closing.</FONT></FONT></P>

<P style="MARGIN: 0cm 0cm 0cm 36pt"><FONT style="FONT-SIZE: 10pt" lang=EN-US color=black face="times new roman"></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; LINE-HEIGHT: 115%; TEXT-INDENT: -18pt; MARGIN: 0cm 0cm 0cm 31.5pt"><FONT style="LINE-HEIGHT: 115%" color=black face="times new roman"><B><FONT style="FONT-SIZE: 10pt" lang=EN-US color=black face="times new roman">3.</FONT></B><B><FONT style="FONT-SIZE: 7pt" lang=EN-US color=black face="times new roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT></B></FONT><FONT style="LINE-HEIGHT: 115%" color=black face="times new roman"><FONT style="FONT-SIZE: 10pt" lang=EN-US color=black face="times new roman">The transaction also includes an earn-out mechanism&nbsp;which, in the case of a qualified liquidity event under certain valuation parameters occurring within an agreed period of the closing of the transaction, could dilute the Consortium's ownership interest in Congonhas Min&#233;rios from 11.75% up to 8.21%.</FONT></FONT></P>

<P style="TEXT-ALIGN: justify; LINE-HEIGHT: 115%; MARGIN: 0cm 0cm 0pt"><FONT style="LINE-HEIGHT: 115%" color=black face="times new roman"><FONT style="FONT-SIZE: 10pt" lang=EN-US color=black face="times new roman"></FONT></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; LINE-HEIGHT: 115%; TEXT-INDENT: -18pt; MARGIN: 0cm 0cm 0cm 31.5pt"><FONT style="LINE-HEIGHT: 115%" color=black face="times new roman"><B><FONT style="FONT-SIZE: 10pt" lang=EN-US color=black face="times new roman">4.</FONT></B><B><FONT style="FONT-SIZE: 7pt" lang=EN-US color=black face="times new roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT></B></FONT><FONT style="LINE-HEIGHT: 115%" color=black face="times new roman"><FONT style="FONT-SIZE: 10pt" lang=EN-US color=black face="times new roman">The closing of the transaction is subject to the agreement between the parties on a business plan, regulatory approvals from antitrust authorities and governmental authorities in charge of mining rights, as well as other conditions precedent customary in this type of transaction. The closing date is expected to occur by the end of 2015.</FONT></FONT></P>

<P style="TEXT-ALIGN: justify; LINE-HEIGHT: 115%; MARGIN: 0cm 0cm 0pt"><FONT style="LINE-HEIGHT: 115%" color=black face="times new roman"><FONT style="FONT-SIZE: 10pt" lang=EN-US color=black face="times new roman"></FONT></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; LINE-HEIGHT: 115%; TEXT-INDENT: -18pt; MARGIN: 0cm 0cm 0cm 31.5pt"><FONT style="LINE-HEIGHT: 115%" color=black face="times new roman"><B><FONT style="FONT-SIZE: 10pt" lang=EN-US color=black face="times new roman">5.</FONT></B><B><FONT style="FONT-SIZE: 7pt" lang=EN-US color=black face="times new roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT></B></FONT><FONT style="LINE-HEIGHT: 115%" color=black face="times new roman"><FONT style="FONT-SIZE: 10pt" lang=EN-US color=black face="times new roman">Congonhas Min&#233;rios will be a fully integrated operation (mine, rail and port), which will include an 18.63% ownership interest in MRS (comprised of Namisa&#8217;s 10% ownership interest in MRS and an 8.63% ownership interest that will be contributed by CSN), access to rail transportation in the form of long term agreements and the TECAR port concession. The main purpose of the transaction is to capture synergies among the businesses involved in this reorganization and increase shareholder value in order to create a world class company.&nbsp; The main identified synergies would be related to process optimization, efficiencies in the operation and reduction of operational costs and capital expansion.</FONT></FONT></P>

<P style="TEXT-ALIGN: justify; LINE-HEIGHT: 115%; MARGIN: 0cm 0cm 0cm 31.5pt"><FONT style="LINE-HEIGHT: 115%" color=black face="times new roman"><FONT style="FONT-SIZE: 10pt" lang=EN-US color=black face="times new roman"></FONT></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; LINE-HEIGHT: 115%; TEXT-INDENT: -18pt; MARGIN: 0cm 0cm 0cm 31.5pt"><FONT style="LINE-HEIGHT: 115%" color=black face="times new roman"><B><FONT style="FONT-SIZE: 10pt" lang=EN-US color=black face="times new roman">6.</FONT></B><B><FONT style="FONT-SIZE: 7pt" lang=EN-US color=black face="times new roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT></B></FONT><FONT style="LINE-HEIGHT: 115%" color=black face="times new roman"><FONT style="FONT-SIZE: 10pt" lang=EN-US color=black face="times new roman">A portion of Congonhas Min&#233;rios&#8217; iron ore production will be sold to the Asian Consortium members and to CSN. Such rights will be reflected in long-term &#8220;offtake&#8221; agreements.</FONT></FONT></P>

<P style="TEXT-ALIGN: justify; LINE-HEIGHT: 115%; MARGIN: 0cm 0cm 0cm 31.5pt"><FONT style="LINE-HEIGHT: 115%" color=black face="times new roman"><FONT style="FONT-SIZE: 10pt" lang=EN-US color=black face="times new roman"></FONT></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; LINE-HEIGHT: 115%; TEXT-INDENT: -18pt; MARGIN: 0cm 0cm 0cm 31.5pt"><FONT style="LINE-HEIGHT: 115%" color=black face="times new roman"><B><FONT style="FONT-SIZE: 10pt" lang=EN-US color=black face="times new roman">7.</FONT></B><B><FONT style="FONT-SIZE: 7pt" lang=EN-US color=black face="times new roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT></B></FONT><FONT style="LINE-HEIGHT: 115%" color=black face="times new roman"><FONT style="FONT-SIZE: 10pt" lang=EN-US color=black face="times new roman">Goldman Sachs acted as an exclusive financial advisor and Barbosa, M&#252;ssnich &amp; Arag&#227;o acted as legal counsel to CSN. Ita&#250; BBA acted as an exclusive financial advisor and Machado Meyer, Sendacz e Opice acted as legal counsel to the Asian Consortium.</FONT></FONT></P>

<P style="TEXT-ALIGN: justify; LINE-HEIGHT: 115%; MARGIN: 0cm 0cm 0pt 13.5pt"><FONT style="LINE-HEIGHT: 115%" color=black face="times new roman"><FONT style="FONT-SIZE: 10pt" lang=EN-US color=black face="times new roman"></FONT></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt" align=center><FONT style="FONT-SIZE: 10pt" lang=PT-BR color=black face="times new roman">S&#227;o Paulo, December 12, 2014</FONT></P>

<P style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt" align=center><FONT style="FONT-SIZE: 10pt" lang=PT-BR color=black face="times new roman">David Moise Salama</FONT></P>

<P style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt" align=center><B><FONT style="FONT-SIZE: 10pt" lang=EN-US color=black face="times new roman">Investor Relations Executive Officer</FONT></B></P>

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<DIV align=center><FONT color=#000000 size=3 face="Times New Roman">SIGNATURE </FONT></DIV>

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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;December 12, 2014</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=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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