<SEC-DOCUMENT>0001292814-14-001387.txt : 20140529
<SEC-HEADER>0001292814-14-001387.hdr.sgml : 20140529
<ACCEPTANCE-DATETIME>20140529172406
ACCESSION NUMBER:		0001292814-14-001387
CONFORMED SUBMISSION TYPE:	SD
PUBLIC DOCUMENT COUNT:		1
<RULE>
<RULE-NAME>13p-1
<ITEM>
<ITEM-NUMBER>1.01
<ITEM-PERIOD>20131231
</ITEM>
</RULE>
FILED AS OF DATE:		20140529
DATE AS OF CHANGE:		20140529

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:		SD
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-14732
		FILM NUMBER:		14877105

	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>SD
<SEQUENCE>1
<FILENAME>sidformsd_2013.htm
<DESCRIPTION>SPECIALIZED DISCLOSURE REPORT
<TEXT>
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<p style="TEXT-JUSTIFY: inter-ideograph; TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt" align="center"><b><font style="FONT-SIZE: 12pt" face="times new roman" lang="EN-US">UNITED STATES<br>SECURITIES AND EXCHANGE COMMISSION<br>Washington, D.C. 20549</font></b></p>

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<p style="TEXT-JUSTIFY: inter-ideograph; TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt" align="center"><b><font style="FONT-SIZE: 12pt" face="times new roman" lang="EN-US">FORM SD</font></b></p>

<p style="TEXT-JUSTIFY: inter-ideograph; TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt" align="center"><b><font style="FONT-SIZE: 12pt" face="times new roman" lang="EN-US">Specialized Disclosure Report</font></b></p>

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<p style="TEXT-JUSTIFY: inter-ideograph; TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt" align="center"><b><font style="FONT-SIZE: 12pt" face="times new roman" lang="EN-US">COMPANHIA SIDER&#218;RGICA NACIONAL</font></b><b><font style="FONT-SIZE: 10pt" face="times new roman" lang="EN-US"><br></font></b><font style="FONT-SIZE: 10pt" face="times new roman" lang="EN-US">(Exact Name of Registrant as Specified in its Charter)</font></p>

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   <p style="TEXT-JUSTIFY: inter-ideograph; TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt" align="center"><b><font style="FONT-SIZE: 10pt" face="times new roman">Av. Brigadeiro Faria Lima, 3,400 &#150; 20<sup>th</sup> floor, S&#227;o Paulo-SP, Brazil</font></b></p></td>

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   <p style="TEXT-JUSTIFY: inter-ideograph; TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt" align="center"><b><font style="FONT-SIZE: 10pt" face="times new roman">04538-132</font></b></p></td></tr>

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   <p style="TEXT-JUSTIFY: inter-ideograph; TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt" align="center"><font style="FONT-SIZE: 10pt" face="times new roman" lang="EN-US">(Zip Code)</font></p></td></tr></table></div>

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<p style="TEXT-JUSTIFY: inter-ideograph; TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt" align="center"><b><font style="FONT-SIZE: 10pt" face="times new roman" lang="EN-US">David Moise Salama, Investor Relations Executive Officer Phone: +55 11 3049-7588</font></b></p>

<p style="TEXT-JUSTIFY: inter-ideograph; TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt" align="center"><font style="FONT-SIZE: 10pt" face="times new roman" lang="EN-US">(Name and telephone number, including area code, of the person to contact in connection with this report)</font></p>

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<p style="TEXT-JUSTIFY: inter-ideograph; TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0pt"><font style="FONT-SIZE: 10pt" face="times new roman" lang="EN-US">Check
 the appropriate box to indicate the rule pursuant to which this form is
 being filed, and provide the period to which the information in this
form applies:</font></p>

<p style="TEXT-JUSTIFY: inter-ideograph; TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0pt"><b><font style="FONT-SIZE: 10.5pt" face="wingdings 2" lang="EN-US">R</font></b><b><font style="FONT-SIZE: 10pt" face="times new roman" lang="EN-US"> </font></b><font style="FONT-SIZE: 10pt" face="times new roman" lang="EN-US">Rule 13p-1 under the Securities Exchange Act (17 CFR 240.13p-1) for the reporting period from January 1 to December 31, 2013.</font></p>

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<p style="TEXT-JUSTIFY: inter-ideograph; TEXT-ALIGN: right; MARGIN: 0cm 0cm 0pt" align="right"><font style="LAYOUT-GRID-MODE: char; FONT-SIZE: 10pt" face="times new roman" lang="EN-US"></font>&nbsp;</p></div>

<p style="TEXT-JUSTIFY: inter-ideograph; TEXT-ALIGN: justify; PAGE-BREAK-AFTER: avoid; MARGIN: 0cm 0cm 10pt"><b><font style="FONT-SIZE: 10pt" face="Times New Roman" lang="EN-US">Section 1 &#150; Conflict Minerals Disclosure</font></b></p>

<p style="TEXT-JUSTIFY: inter-ideograph; TEXT-ALIGN: justify; PAGE-BREAK-AFTER: avoid; MARGIN: 0cm 0cm 10pt"><b><font style="FONT-SIZE: 10pt" face="Times New Roman" lang="EN-US">Item 1.01 Conflict Minerals Disclosure and Report</font></b></p>

<p style="TEXT-JUSTIFY: inter-ideograph; TEXT-ALIGN: justify; TEXT-INDENT: 18pt; MARGIN: 0cm 0cm 10pt"><font style="FONT-SIZE: 10pt" face="times new roman" lang="X-NONE">This
 report for the year ended December 31, 2013 is presented to comply with
 Rule 13p-1 under the Securities Exchange Act of 1934, or the Rule. The
Rule was adopted by the Securities and Exchange Commission, or the SEC,
to implement reporting and disclosure requirements related to conflict
minerals as directed by the Dodd-Frank Wall Street Reform and Consumer
Protection Act of 2010. The Rule imposes certain reporting obligations
on SEC registrants whose manufactured products contain conflict minerals
 which are necessary to the functionality or production of their
products. Conflict minerals are defined as cassiterite,
columbite-tantalite, gold, wolframite, and their derivatives, which are
limited to tin, tantalum</font><font style="FONT-SIZE: 10pt" face="times new roman" lang="EN-US"> and</font><font style="FONT-SIZE: 10pt" face="times new roman" lang="X-NONE">
 tungsten for the purposes of this assessment. These requirements apply
to registrants whatever the geographic origin of the conflict minerals
and whether or not they fund armed conflict.</font></p>

<p style="TEXT-JUSTIFY: inter-ideograph; TEXT-ALIGN: justify; TEXT-INDENT: 18pt; MARGIN: 0cm 0cm 10pt"><font style="FONT-SIZE: 10pt" face="times new roman" lang="X-NONE">We,
 Companhia Sider&#250;rgica Nacional, evaluated our current product lines and
 determined that certain products we manufacture or contract to
manufacture contain tin, a derivative of cassiterite. We also determined
 that none of the products we manufacture or contract to manufacture
contains other conflict minerals.</font></p>

<p style="TEXT-JUSTIFY: inter-ideograph; TEXT-ALIGN: justify; TEXT-INDENT: 18pt; MARGIN: 0cm 0cm 10pt"><font style="FONT-SIZE: 10pt" face="times new roman" lang="X-NONE">We
 conducted in good faith a reasonable country of origin inquiry, or
RCOI, regarding conflict minerals and have determined that, during the
period covered by this specialized disclosure report, </font><font style="FONT-SIZE: 10pt" face="times new roman" lang="EN-US">the </font><font style="FONT-SIZE: 10pt" face="times new roman" lang="X-NONE">conflict mineral </font><font style="FONT-SIZE: 10pt" face="times new roman" lang="EN-US">we use in our productive process did not </font><font style="FONT-SIZE: 10pt" face="times new roman" lang="X-NONE">originate </font><font style="FONT-SIZE: 10pt" face="times new roman" lang="EN-US">from&nbsp;</font><font style="FONT-SIZE: 10pt" face="times new roman" lang="X-NONE"> the Democratic Republic of the Congo or adjoining countries.</font></p>

<p style="TEXT-JUSTIFY: inter-ideograph; TEXT-ALIGN: justify; TEXT-INDENT: 18pt; MARGIN: 0cm 0cm 10pt"><font style="FONT-SIZE: 10pt" face="times new roman" lang="X-NONE">Our
 RCOI process included (i) the development and establishment of
governance structures across multiple departments, including
procurement, quality assurance, supply chain and legal, (ii) requiring
all suppliers to provide a certificate of origin for </font><font style="FONT-SIZE: 10pt" face="times new roman" lang="EN-US">the&nbsp;</font><font style="FONT-SIZE: 10pt" face="times new roman" lang="X-NONE">
 conflict mineral we purchase, (iii) record-keeping and (iv) escalation
and follow-up procedures to identify and escalate any identified issues
associated with non-responsive or problematic responses to our RCOI.</font></p>

<p style="TEXT-JUSTIFY: inter-ideograph; TEXT-ALIGN: justify; TEXT-INDENT: 18pt; MARGIN: 0cm 0cm 10pt"><font style="FONT-SIZE: 10pt" face="times new roman" lang="X-NONE">In
 addition, our RCOI process is aided by (i) the fact that cassiterite is
 abundant in Brazil specifically and South America in general, (ii) our
knowledge of the industry, being ourselves the owners and operators of a
 cassiterite mine and tin smelter in northern Brazil, through a
wholly-owned subsidiary, (iii) </font><font style="FONT-SIZE: 10pt" face="times new roman" lang="EN-US">and </font><font style="FONT-SIZE: 10pt" face="times new roman" lang="X-NONE">the fact that we are a direct consumer of tin.</font></p>

<p style="TEXT-JUSTIFY: inter-ideograph; TEXT-ALIGN: justify; TEXT-INDENT: 18pt; MARGIN: 0cm 0cm 10pt"><font style="FONT-SIZE: 10pt" face="times new roman" lang="X-NONE">Based
 on our RCOI process described above, we have determined that, during
the period covered by this specialized disclosure report, we purchased
tin from three suppliers, </font><font style="FONT-SIZE: 10pt" face="times new roman" lang="EN-US">all of which are </font><font style="FONT-SIZE: 10pt" face="times new roman" lang="X-NONE">Brazilian </font><font style="FONT-SIZE: 10pt" face="times new roman" lang="EN-US">integrated </font><font style="FONT-SIZE: 10pt" face="times new roman" lang="X-NONE">mining companies </font><font style="FONT-SIZE: 10pt" face="times new roman" lang="EN-US">and </font><font style="FONT-SIZE: 10pt" face="times new roman" lang="X-NONE">smelters</font><font style="FONT-SIZE: 10pt" face="times new roman" lang="EN-US">, who extract their own cassiterite in Brazil (one of these suppliers </font><font style="FONT-SIZE: 10pt" face="times new roman" lang="X-NONE">is our wholly-owned </font><font style="FONT-SIZE: 10pt" face="times new roman" lang="EN-US">subsidiary ERSA, located </font><font style="FONT-SIZE: 10pt" face="times new roman" lang="X-NONE">in northern Brazil</font><font style="FONT-SIZE: 10pt" face="times new roman" lang="EN-US">). The outside suppliers </font><font style="FONT-SIZE: 10pt" face="times new roman" lang="X-NONE">have provided us certificates of origin confirming that the tin we purchased was derived from cassiterite <font style="FONT-SIZE: 10pt" face="times new roman" lang="X-NONE">extracted
 in Brazil. We have also determined through our due diligence and
knowledge of the market that the price and logistics for delivery of the
 tin we purchase is </font><font style="FONT-SIZE: 10pt" face="times new roman" lang="EN-US">consistent&nbsp;</font><font style="FONT-SIZE: 10pt" face="times new roman" lang="X-NONE"> with what we would expect for cassiterite extracted in Brazil</font></font>

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<p style="TEXT-JUSTIFY: inter-ideograph; TEXT-ALIGN: justify; TEXT-INDENT: 18pt; MARGIN: 0cm 0cm 10pt"><font style="FONT-SIZE: 10pt" face="times new roman" lang="X-NONE">This report is also available on our website at:</font><font style="FONT-SIZE: 10pt" face="times new roman" lang="EN-US"> www.csn.com.br/ir.</font></p>

<p style="TEXT-JUSTIFY: inter-ideograph; TEXT-ALIGN: justify; PAGE-BREAK-AFTER: avoid; MARGIN: 0cm 0cm 10pt"><b><font style="FONT-SIZE: 10pt" face="Times New Roman" lang="EN-US">Item 1.02 Exhibit</font></b></p>

<p style="TEXT-JUSTIFY: inter-ideograph; TEXT-ALIGN: justify; TEXT-INDENT: 18pt; MARGIN: 0cm 0cm 10pt"><font style="FONT-SIZE: 10pt" face="times new roman" lang="X-NONE">Not applicable.</font></p>

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<p style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt" align="center"><b><font style="FONT-SIZE: 10pt" face="times new roman" lang="EN-US">SIGNATURES</font></b></p>

<p style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt" align="center">&nbsp;</p>

<p style="TEXT-JUSTIFY: inter-ideograph; TEXT-ALIGN: justify; TEXT-INDENT: 18pt; MARGIN: 0cm 0cm 0pt"><font style="FONT-SIZE: 10pt" face="times new roman" lang="EN-US">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
 duly authorized undersigned.</font></p>

<p style="TEXT-JUSTIFY: inter-ideograph; TEXT-ALIGN: justify; TEXT-INDENT: 18pt; MARGIN: 0cm 0cm 0pt"><font style="FONT-SIZE: 10pt" face="times new roman" lang="EN-US"></font>&nbsp;</p>

<p style="TEXT-JUSTIFY: inter-ideograph; TEXT-ALIGN: left; MARGIN: 0cm 0cm 0pt" align="left"><b><font style="FONT-SIZE: 10pt" face="times new roman" lang="PT-BR">COMPANHIA SIDER&#218;RGICA NACIONAL</font></b></p>

<p style="TEXT-JUSTIFY: inter-ideograph; TEXT-ALIGN: left; MARGIN: 0cm 0cm 0pt" align="left"><font style="FONT-SIZE: 10pt" face="times new roman" lang="PT-BR"></font>&nbsp;</p>

<p style="TEXT-JUSTIFY: inter-ideograph; TEXT-ALIGN: left; MARGIN: 0cm 0cm 0pt" align="left"><font style="FONT-SIZE: 10pt" face="times new roman" lang="EN-US">By:
 /s/&nbsp;&nbsp;&nbsp;&nbsp; David Moise
Salama&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
 May 29, 2014</font></p>

<p style="TEXT-JUSTIFY: inter-ideograph; TEXT-ALIGN: left; MARGIN: 0cm 0cm 0pt" align="left"><font style="FONT-SIZE: 10pt" face="times new roman" lang="EN-US">Name: &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; David Moise Salama </font></p>

<p style="TEXT-JUSTIFY: inter-ideograph; TEXT-ALIGN: left; MARGIN: 0cm 0cm 0pt" align="left"><font style="FONT-SIZE: 10pt" face="times new roman" lang="EN-US">Title: &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Investor Relations Executive Officer</font></p>

<p style="TEXT-JUSTIFY: inter-ideograph; TEXT-ALIGN: left; MARGIN: 0cm 0cm 0pt" align="left"><font style="FONT-SIZE: 10pt" face="times new roman" lang="EN-US"></font>&nbsp;</p></div>





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