    <SEC-DOCUMENT>0001292814-16-004794-index.html : 20160520
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    <ACCEPTANCE-DATETIME>20160520173333
    ACCESSION NUMBER:		0001292814-16-004794
    CONFORMED SUBMISSION TYPE:	20-F/A
    PUBLIC DOCUMENT COUNT:		20
    CONFORMED PERIOD OF REPORT:	20151231
    FILED AS OF DATE:		20160520
    DATE AS OF CHANGE:		20160520

    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:		20-F/A
    		SEC ACT:		1934 Act
    		SEC FILE NUMBER:	001-14732
    		FILM NUMBER:		161667355

    	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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    Document 1 - file: sidform20fa_2015.htm

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    <DESCRIPTION>EXHIBIT 13.2
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