<SEC-DOCUMENT>0001292814-15-001346.txt : 20150526
<SEC-HEADER>0001292814-15-001346.hdr.sgml : 20150525
<ACCEPTANCE-DATETIME>20150526081302
ACCESSION NUMBER:		0001292814-15-001346
CONFORMED SUBMISSION TYPE:	SD
PUBLIC DOCUMENT COUNT:		1
<RULE>
<RULE-NAME>13p-1
<ITEM>
<ITEM-NUMBER>1.01
<ITEM-PERIOD>20141231
</ITEM>
</RULE>
FILED AS OF DATE:		20150526
DATE AS OF CHANGE:		20150526

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:		15888108

	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>SD
<SEQUENCE>1
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<DESCRIPTION>FORM SD
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<p style="margin:0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph;"><font style=""><font face=Century lang=PT-BR style="font-size:10.5pt;">&nbsp;</font></font></p>

<p style="margin:0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph;"><font style=""><font face=Century lang=PT-BR style="font-size:10.5pt;">&nbsp;</font></font></p>


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<p align=center style="margin:0cm;margin-bottom:.0001pt;text-align:center;text-justify:inter-ideograph;"><b><font face="times new roman" lang=EN-US style="font-size:12.0pt;">UNITED
STATES<br>
SECURITIES AND EXCHANGE COMMISSION<br>
Washington, D.C. 20549</font></b></p>

<p align=center style="margin:0cm;margin-bottom:.0001pt;text-align:center;text-justify:inter-ideograph;"><b><font face="times new roman" lang=EN-US style="font-size:12.0pt;">&nbsp;</font></b></p>

<p align=center style="margin:0cm;margin-bottom:.0001pt;text-align:center;text-justify:inter-ideograph;"><b><font face="times new roman" lang=EN-US style="font-size:12.0pt;">FORM SD</font></b></p>

<p align=center style="margin:0cm;margin-bottom:.0001pt;text-align:center;text-justify:inter-ideograph;"><b><font face="times new roman" lang=EN-US style="font-size:12.0pt;">Specialized
Disclosure Report</font></b></p>

<p align=center style="margin:0cm;margin-bottom:.0001pt;text-align:center;text-justify:inter-ideograph;"><b><font face="times new roman" lang=EN-US style="font-size:12.0pt;">&nbsp;</font></b></p>

<p align=center style="margin:0cm;margin-bottom:.0001pt;text-align:center;text-justify:inter-ideograph;"><b><font face="times new roman" lang=EN-US style="font-size:12.0pt;">&nbsp;</font></b></p>

<p align=center style="margin:0cm;margin-bottom:.0001pt;text-align:center;text-justify:inter-ideograph;"><b><font face="times new roman" lang=EN-US style="font-size:12.0pt;">COMPANHIA
SIDER&#218;RGICA NACIONAL</font></b><b><font face="times new roman" lang=EN-US style="font-size:10.0pt;"><br>
</font></b><font face="times new roman" lang=EN-US style="font-size:10.0pt;">(Exact
Name of Registrant as Specified in its Charter)</font></p>

<p align=center style="margin:0cm;margin-bottom:.0001pt;text-align:center;text-justify:inter-ideograph;"><font face="times new roman" lang=EN-US style="font-size:12.0pt;">&nbsp;</font></p>

<p align=center style="margin:0cm;margin-bottom:.0001pt;text-align:center;text-justify:inter-ideograph;"><font face="times new roman" lang=EN-US style="font-size:12.0pt;">&nbsp;</font></p>

<div align=left><table cellpadding=0 cellspacing=0 border=0 style="border-collapse:collapse;width:100%;">
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  <p align=center style="margin:0cm;margin-bottom:.0001pt;text-align:center;text-justify:inter-ideograph;"><b><font face="times new roman" lang=EN-US style="font-size:12.0pt;">The
  Federative Republic of Brazil</font></b></p>
  </td>
 <td valign=top width=34% style="height:18.2pt;padding:0cm 9.0pt 0cm 9.0pt;">
  <p align=center style="margin:0cm;margin-bottom:.0001pt;text-align:center;text-justify:inter-ideograph;"><b><font face="times new roman" lang=EN-US style="font-size:12.0pt;">1-14732</font></b></p>
  </td>
 <td valign=top width=22% style="height:18.2pt;padding:0cm 9.0pt 0cm 9.0pt;">
  <p align=left style="margin:0cm;margin-bottom:.0001pt;text-align:left;text-justify:inter-ideograph;"><font face="times new roman" lang=EN-US style="font-size:12.0pt;">&nbsp;</font></p>
  </td>
 </tr>
<tr style="height:39.3pt;">
  <td valign=top width=44% style="height:39.3pt;padding:0cm 9.0pt 0cm 9.0pt;">
  <p align=center style="margin:0cm;margin-bottom:.0001pt;text-align:center;text-justify:inter-ideograph;"><font face="times new roman" lang=EN-US style="font-size:10.0pt;">(State or other
  jurisdiction<br>
  of incorporation or organization)</font></p>
  </td>
 <td valign=top width=34% style="height:39.3pt;padding:0cm 9.0pt 0cm 9.0pt;">
  <p align=center style="margin:0cm;margin-bottom:.0001pt;text-align:center;text-justify:inter-ideograph;"><font face="times new roman" lang=EN-US style="font-size:10.0pt;">(Commission
  File Number)</font></p>
  </td>
 <td valign=top width=22% style="height:39.3pt;padding:0cm 9.0pt 0cm 9.0pt;">
  <p align=center style="margin:0cm;margin-bottom:.0001pt;text-align:center;text-justify:inter-ideograph;"><font face="times new roman" lang=EN-US style="font-size:10.0pt;">(IRS Employer
  Identification No.)</font></p>
  </td>
 </tr>
</table></div>

<p align=left style="margin:0cm;margin-bottom:.0001pt;text-align:left;text-justify:inter-ideograph;"><font face="times new roman" lang=EN-US style="font-size:12.0pt;">&nbsp;</font></p>

<p align=center style="margin:0cm;margin-bottom:.0001pt;text-align:center;text-justify:inter-ideograph;"><font face="times new roman" lang=EN-US style="font-size:12.0pt;">&nbsp;</font></p>

<p align=center style="margin:0cm;margin-bottom:.0001pt;text-align:center;text-justify:inter-ideograph;"><font face="times new roman" lang=EN-US style="font-size:12.0pt;">&nbsp;</font></p>

<div align=left><table cellpadding=0 cellspacing=0 border=0 style="border-collapse:collapse;width:100%;">
 <tr style="height:15.65pt;">
  <td valign=top width=69% style="height:15.65pt;padding:0cm 9.0pt 0cm 9.0pt;">
  <p align=center style="margin:0cm;margin-bottom:.0001pt;text-align:center;text-justify:inter-ideograph;"><b><font face="times new roman" style="font-size:10.0pt;">Av. Brigadeiro
  Faria Lima, 3,400 &#8211; 20<sup>th</sup> floor, S&#227;o Paulo-SP, Brazil</font></b></p>
  </td>
 <td valign=top width=31% style="height:15.65pt;padding:0cm 9.0pt 0cm 9.0pt;">
  <p align=center style="margin:0cm;margin-bottom:.0001pt;text-align:center;text-justify:inter-ideograph;"><b><font face="times new roman" style="font-size:10.0pt;">04538-132</font></b></p>
  </td>
 </tr>
<tr style="height:15.8pt;">
  <td valign=top width=69% style="height:15.8pt;padding:0cm 9.0pt 0cm 9.0pt;">
  <p align=center style="margin:0cm;margin-bottom:.0001pt;text-align:center;text-justify:inter-ideograph;"><font face="times new roman" lang=EN-US style="font-size:10.0pt;">(Address of
  principal executive offices)</font></p>
  </td>
 <td valign=top width=31% style="height:15.8pt;padding:0cm 9.0pt 0cm 9.0pt;">
  <p align=center style="margin:0cm;margin-bottom:.0001pt;text-align:center;text-justify:inter-ideograph;"><font face="times new roman" lang=EN-US style="font-size:10.0pt;">(Zip Code)</font></p>
  </td>
 </tr>
</table></div>

<p align=left style="margin:0cm;margin-bottom:.0001pt;text-align:left;text-justify:inter-ideograph;"><font face="times new roman" lang=EN-US style="font-size:12.0pt;">&nbsp;</font></p>

<p align=center style="margin:0cm;margin-bottom:.0001pt;text-align:center;text-justify:inter-ideograph;"><font face="times new roman" lang=EN-US style="font-size:12.0pt;">&nbsp;</font></p>

<p align=center style="margin:0cm;margin-bottom:.0001pt;text-align:center;text-justify:inter-ideograph;"><font face="times new roman" lang=EN-US style="font-size:12.0pt;">&nbsp;</font></p>

<p align=center style="margin:0cm;margin-bottom:.0001pt;text-align:center;text-justify:inter-ideograph;"><b><font face="times new roman" lang=PT-BR style="font-size:10.0pt;">Gustavo Henrique
Santos de Sousa, Investor Relations Executive Officer Phone: +55 11 3049-7445</font></b></p>

<p align=center style="margin:0cm;margin-bottom:.0001pt;text-align:center;text-justify:inter-ideograph;"><font face="times new roman" lang=EN-US style="font-size:10.0pt;">(Name and
telephone number, including area code, of the person to contact in connection
with this report)</font></p>

<p align=center style="margin:0cm;margin-bottom:.0001pt;text-align:center;text-justify:inter-ideograph;"><font face="times new roman" lang=EN-US style="font-size:12.0pt;">&nbsp;</font></p>

<p align=center style="margin:0cm;margin-bottom:.0001pt;text-align:center;text-justify:inter-ideograph;"><font face="times new roman" lang=EN-US style="font-size:12.0pt;">&nbsp;</font></p>

<p style="margin:0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph;"><font face="times new roman" lang=EN-US style="font-size:10.0pt;">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="margin:0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph;"><b><font face="wingdings 2" lang=EN-US style="font-size:10.5pt;">R</font></b><b><font face="times new roman" lang=EN-US style="font-size:10.0pt;"> </font></b><font face="times new roman" lang=EN-US style="font-size:10.0pt;">Rule
13p-1 under the Securities Exchange Act (17 CFR 240.13p-1) for the reporting
period from January 1 to December 31, 2014.</font></p>





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<p style="margin:0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph;"><font style=""><font face=Century lang=PT-BR style="font-size:10.5pt;">&nbsp;</font></font></p>

<p style="margin:0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph;"><font style=""><font face=Century lang=PT-BR style="font-size:10.5pt;">&nbsp;</font></font></p>


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<p style="margin:0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph;"><font style=""><font face=Century lang=PT-BR style="font-size:10.5pt;">&nbsp;</font></font></p>

<p style="margin:0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph;"><font style=""><font face=Century lang=PT-BR style="font-size:10.5pt;">&nbsp;</font></font></p>


</DIV>
<p style="margin:0cm;margin-bottom:12.0pt;page-break-after:avoid;text-align:justify;text-justify:inter-ideograph;"><b><font face="times new roman" lang=EN-US style="font-size:10.0pt;">Section 1 &#8211; Conflict Minerals Disclosure</font></b></p>

<p style="margin:0cm;margin-bottom:12.0pt;page-break-after:avoid;text-align:justify;text-justify:inter-ideograph;"><b><font face="times new roman" lang=EN-US style="font-size:10.0pt;">Item
1.01 Conflict Minerals Disclosure and Report</font></b></p>

<p style="margin:0cm;margin-bottom:12.0pt;text-align:justify;text-indent:18.0pt;text-justify:inter-ideograph;"><font face="times new roman" lang=EN-US style="font-size:10.0pt;">This
report for the year ended December 31, 2014 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 and 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="margin:0cm;margin-bottom:12.0pt;text-align:justify;text-indent:18.0pt;text-justify:inter-ideograph;"><font face="times new roman" lang=EN-US style="font-size:10.0pt;">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="margin:0cm;margin-bottom:12.0pt;text-align:justify;text-indent:18.0pt;text-justify:inter-ideograph;"><font face="times new roman" lang=EN-US style="font-size:10.0pt;">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, no conflict minerals originated in the
Democratic Republic of the Congo or adjoining countries nor came from recycled
or scrap sources.</font></p>

<p style="margin:0cm;margin-bottom:12.0pt;text-align:justify;text-indent:18.0pt;text-justify:inter-ideograph;"><font face="times new roman" lang=EN-US style="font-size:10.0pt;">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 all conflict minerals 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="margin:0cm;margin-bottom:12.0pt;text-align:justify;text-indent:18.0pt;text-justify:inter-ideograph;"><font face="times new roman" lang=EN-US style="font-size:10.0pt;">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) and the fact that we are a direct consumer of tin.</font></p>

<p style="margin:0cm;margin-bottom:12.0pt;text-align:justify;text-indent:18.0pt;text-justify:inter-ideograph;"><font face="times new roman" lang=EN-US style="font-size:10.0pt;">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, all of which are Brazilian integrated mining companies and smelters,
who extract their own cassiterite in Brazil (one of these suppliers is our
wholly-owned subsidiary ERSA, located in northern Brazil). The outside
suppliers have provided us certificates of origin confirming that the tin we
purchased was derived from cassiterite 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 consistent with what we
would expect for cassiterite extracted in Brazil.</font></p>

<p style="margin:0cm;margin-bottom:12.0pt;text-align:justify;text-indent:18.0pt;text-justify:inter-ideograph;"><font face="times new roman" lang=EN-US style="font-size:10.0pt;">This
report is also available on our website at: www.csn.com.br/ir.</font></p>

<p style="margin:0cm;margin-bottom:12.0pt;page-break-after:avoid;text-align:justify;text-justify:inter-ideograph;"><b><font face="times new roman" lang=EN-US style="font-size:10.0pt;">Item
1.02 Exhibit</font></b></p>

<p style="margin:0cm;margin-bottom:12.0pt;text-align:justify;text-indent:18.0pt;text-justify:inter-ideograph;"><font face="times new roman" lang=EN-US style="font-size:10.0pt;">Not
applicable.</font></p>

<p style="margin:0cm;margin-bottom:12.0pt;page-break-after:avoid;text-align:justify;text-justify:inter-ideograph;"><b><font face="times new roman" lang=EN-US style="font-size:10.0pt;">Section
2 &#8211; Exhibits</font></b></p>

<p style="margin:0cm;margin-bottom:12.0pt;page-break-after:avoid;text-align:justify;text-justify:inter-ideograph;"><b><font face="times new roman" lang=EN-US style="font-size:10.0pt;">Item
2.01 Exhibits</font></b></p>

<p style="margin:0cm;margin-bottom:12.0pt;text-align:justify;text-indent:18.0pt;text-justify:inter-ideograph;"><font face="times new roman" lang=EN-US style="font-size:10.0pt;">Not
applicable.</font></p>





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<p style="margin:0cm;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph;"><font style=""><font face=Century lang=PT-BR style="font-size:10.5pt;">&nbsp;</font></font></p>


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<P style="TEXT-JUSTIFY: inter-ideograph; TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0pt"><FONT><FONT style="FONT-SIZE: 10.5pt" lang=PT-BR face=Century></FONT></FONT>&nbsp;</P></DIV>

<P style="TEXT-JUSTIFY: inter-ideograph; TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt" align=center><B><FONT style="FONT-SIZE: 10pt" lang=EN-US face="times new roman">SIGNATURES</FONT></B></P>

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

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

<P style="TEXT-JUSTIFY: inter-ideograph; TEXT-ALIGN: left; MARGIN: 0cm 0cm 0pt" align=left><FONT style="FONT-SIZE: 10pt" lang=PT-BR face="times new roman">By: /s/ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT><FONT style="FONT-SIZE: 10pt" lang=PT-BR face=Century>Gustavo Henrique Santos de Sousa</FONT><FONT style="FONT-SIZE: 10pt" lang=PT-BR face="times new roman">&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 25, 2015</FONT></P>

<P style="TEXT-JUSTIFY: inter-ideograph; TEXT-ALIGN: left; MARGIN: 0cm 0cm 0pt" align=left><FONT style="FONT-SIZE: 10pt" lang=PT-BR face="times new roman">Name: &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT><FONT style="FONT-SIZE: 10pt" lang=PT-BR face=Century>Gustavo Henrique Santos de Sousa</FONT><FONT style="FONT-SIZE: 10pt" lang=PT-BR face="times new roman"> </FONT></P>

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

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