<SEC-DOCUMENT>0001292814-15-000347.txt : 20150413
<SEC-HEADER>0001292814-15-000347.hdr.sgml : 20150413
<ACCEPTANCE-DATETIME>20150225160359
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001292814-15-000347
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20150225

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:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		RUA LAURO MULLER
		STREET 2:		116 36 ANDAR
		CITY:			RIO DE JANEIRO RJ BR
		STATE:			D5
		ZIP:			00000
</SEC-HEADER>
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<TYPE>CORRESP
<SEQUENCE>1
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<P style="TEXT-ALIGN: right; MARGIN: 0cm 0cm 12pt 324pt" align=right><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">February 25, 2015</FONT></P>

<P style="MARGIN: 0cm 0cm 12pt"><B><U><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">Via EDGAR Transmission</FONT></U></B></P>

<P style="MARGIN: 0cm 0cm 12pt"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">Mr. Terence O&#8217;Brien<BR>Branch Chief <BR>Division of Corporation Finance<BR>United States Securities and Exchange Commission<BR>100 F Street, N.E.<BR>Washington, D.C. 20549-4631</FONT></P>

<P style="MARGIN: 0cm 0cm 0pt 72pt; TEXT-INDENT: -36pt"><B><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">Re:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT></B><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">National Steel Company<BR>Form 20-F for the fiscal year ended December 31, 2013<BR>Filed April 30, 2014<BR>Response Letter dated January 26, 2015</FONT></P>

<P style="MARGIN: 0cm 0cm 0pt 72pt; TEXT-INDENT: -1.1pt"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">File No. 1-14732</FONT></P>

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

<P style="MARGIN: 0cm 0cm 12pt"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">Dear Mr. O&#8217;Brien:</FONT></P>

<P style="MARGIN: 0cm 0cm 12pt"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">Companhia Sider&#250;rgica Nacional (the &#8220;</FONT><U><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">Company</FONT></U><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">&#8221;) received a comment letter from the staff of the United States Securities and Exchange Commission (the &#8220;</FONT><U><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">Staff</FONT></U><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">&#8221;) on February 10, 2015 regarding the Company&#8217;s response, dated January 26, 2015, to the Staff&#8217;s December 23, 2014 letter, concerning the Company&#8217;s annual report on Form 20-F filed on April 30, 2014. </FONT></P>

<P style="MARGIN: 0cm 0cm 12pt"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">In order to allow the Company&#8217;s external auditors to complete their review of the Company&#8217;s responses, the Company requests an extension of the deadline for submission of its responses to the Staff to March 2, 2015 from the original date, February 25, 2015.</FONT></P>

<P style="PAGE-BREAK-AFTER: avoid; MARGIN: 0cm 0cm 12pt; TEXT-INDENT: 0cm"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">If you have any questions or require any additional information with respect to the above, please do not hesitate to contact Andrew J&#225;nszky at +55-11-3927-7701, Felipe Camara at +55-11-3927-7716 or Maria Beatriz Martinez Alves at +55-11-3049-7537.</FONT></P>

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   <P style="MARGIN-BOTTOM: 12pt; PAGE-BREAK-AFTER: avoid; MARGIN-TOP: 0cm; MARGIN-RIGHT: 0cm"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">Sincerely,</FONT></P>

   <P style="MARGIN-BOTTOM: 12pt; PAGE-BREAK-AFTER: avoid; MARGIN-TOP: 0cm; MARGIN-RIGHT: 0cm"><U><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">/s/ Rog&#233;rio Leme Borges dos Santos_<BR></FONT></U><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">Companhia Sider&#250;rgica Nacional <BR>By: Rog&#233;rio Leme Borges dos Santos</FONT><U><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman"><BR></FONT></U><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman">Title: Controller and Principal Financial Officer</FONT></P></TD></TR></TABLE></DIV>

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<H1 style="PAGE-BREAK-AFTER: avoid; TEXT-ALIGN: center; MARGIN: 0cm 18pt 0pt 0cm; LINE-HEIGHT: 10pt" align=center><B><FONT style="FONT-SIZE: 9pt" face="Times New Roman">Companhia Sider&#250;rgica Nacional</FONT></B></H1></TD></TR>

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   <P style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt" align=center><FONT><FONT style="FONT-SIZE: 6pt" face="Times New Roman">Escrit&#243;rio Central</FONT></FONT></P>

   <P style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt" align=center><FONT><FONT style="FONT-SIZE: 6pt" face="Times New Roman">Av. Brigadeiro Faria Lima, 3400 &#8211; 20&#186; andar - <BR>Edificio Financial Faria Lima Center</FONT></FONT></P>

   <P style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt" align=center><FONT lang=EN-US style="FONT-SIZE: 6pt" face="Times New Roman">Cep: 04538-132</FONT><FONT><FONT lang=EN-US style="FONT-SIZE: 6pt" face="Times New Roman"> </FONT></FONT><FONT lang=EN-US style="FONT-SIZE: 6pt" face="Times New Roman">- S&#227;o Paulo - SP</FONT></P>

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