<SEC-DOCUMENT>0001292814-17-001442.txt : 20170525
<SEC-HEADER>0001292814-17-001442.hdr.sgml : 20170525
<ACCEPTANCE-DATETIME>20170524191008
ACCESSION NUMBER:		0001292814-17-001442
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20170630
FILED AS OF DATE:		20170525
DATE AS OF CHANGE:		20170524

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:		17867850

	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>sid20170524_6k.htm
<DESCRIPTION>SID20170524_6K
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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>

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<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 May, 2017</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="MARGIN: 0cm 0cm 0pt"><FONT lang=PT-BR style="FONT-SIZE: 11pt" face=Calibri,sans-serif></FONT>&nbsp;</P></DIV>

<P style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal" align=center><B><FONT lang=PT-BR style="FONT-SIZE: 12pt" color=black face="times new roman">COMPANHIA SIDER&#218;RGICA NACIONAL</FONT></B></P>

<P style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal" align=center><B><FONT lang=PT-BR style="FONT-SIZE: 12pt" color=black face="times new roman">Publicly-Held Company</FONT></B></P>

<P style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal" align=center><B><FONT lang=EN-US style="FONT-SIZE: 12pt" 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; LINE-HEIGHT: normal" align=center><B><FONT lang=EN-US style="FONT-SIZE: 12pt" color=black face="times new roman"></FONT></B>&nbsp;</P>

<P style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 8pt; LINE-HEIGHT: 107%" align=center><FONT style="LINE-HEIGHT: 107%" color=black face="times new roman"><B><FONT lang=EN-US style="FONT-SIZE: 12pt" color=black face="times new roman">NOTICE TO THE MARKET</FONT></B></FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0cm 0cm 8pt; LINE-HEIGHT: 107%"><FONT style="LINE-HEIGHT: 107%"><FONT lang=EN-US style="FONT-SIZE: 12pt" face=Calibri,sans-serif></FONT></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: justify; MARGIN: 0cm 0cm 8pt; LINE-HEIGHT: 107%"><FONT style="LINE-HEIGHT: 107%"><FONT lang=EN-US style="FONT-SIZE: 12pt" face=Calibri,sans-serif>National Steel Company&#8212;CSN (BOVESPA: CSNA3; NYSE: SID) (the &#8220;Company&#8221;) informs that it has not been able to publish its audited financial statements as of and for the year ended December 31, 2016 and has not filed its annual report on Form 20-F for 2016 yet. As a result, the Company is not currently in compliance with its reporting obligations under U.S. Securities and Exchange (SEC) and New York Stock Exchange (NYSE) regulations. </FONT></FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0cm 0cm 8pt; LINE-HEIGHT: 107%"><FONT style="LINE-HEIGHT: 107%"><FONT lang=EN-US style="FONT-SIZE: 12pt" face=Calibri,sans-serif>The Company is working with its external auditors on certain accounting and disclosure matters related to the business combination that occurred on November 30, 2015, by which the Company&#8217;s subsidiary, CSN Minera&#231;&#227;o S.A. (formerly Congonhas Min&#233;rios S.A.), acquired control of Nacional Minerios S.A. (Namisa).&nbsp; In addition, the Company&#8217;s audit committee is in final stages of an internal investigation of an allegation published in the press in April 2017 concerning an alleged illicit payment of R$16.5 million during the construction of its long-steel plant in Volta Redonda. The company&#8217;s audit committee has mandated well-known external counsel and advisor to conduct the investigation and no indication of any misconduct has been identified to date. </FONT></FONT></P>

<P style="TEXT-ALIGN: justify; MARGIN: 0cm 0cm 8pt; LINE-HEIGHT: 107%"><FONT style="LINE-HEIGHT: 107%"><FONT lang=EN-US style="FONT-SIZE: 12pt" face=Calibri,sans-serif>The company currently does not have an estimated filing date, but is using its best efforts to finalize its financial statements and file its Form 20-F as soon as possible.</FONT></FONT></P>

<P style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 8pt; LINE-HEIGHT: 107%" align=center><FONT style="LINE-HEIGHT: 107%"><FONT lang=EN-US style="FONT-SIZE: 12pt" face=Calibri,sans-serif></FONT></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 8pt; LINE-HEIGHT: 107%" align=center><FONT style="LINE-HEIGHT: 107%"><FONT lang=PT-BR style="FONT-SIZE: 12pt" face=Calibri,sans-serif>S&#227;o Paulo, May 24, 2017.</FONT></FONT></P>

<P style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 8pt; LINE-HEIGHT: 107%" align=center><FONT style="LINE-HEIGHT: 107%"><FONT lang=PT-BR style="FONT-SIZE: 12pt" face=Calibri,sans-serif></FONT></FONT>&nbsp;</P>

<P style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 8pt; LINE-HEIGHT: 107%" align=center><FONT style="LINE-HEIGHT: 107%"><B><FONT lang=PT-BR style="FONT-SIZE: 12pt" face=Calibri,sans-serif>David Moise Salama</FONT></B></FONT></P>

<P style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 8pt; LINE-HEIGHT: 107%" align=center><FONT style="LINE-HEIGHT: 107%"><B><FONT lang=EN-US style="FONT-SIZE: 12pt" face=Calibri,sans-serif>Investor Relations Executive Officer</FONT></B></FONT></P>

<P style="MARGIN: 0cm 0cm 8pt; LINE-HEIGHT: 107%"><FONT style="LINE-HEIGHT: 107%"><FONT lang=EN-US style="FONT-SIZE: 12pt" face=Calibri,sans-serif></FONT></FONT>&nbsp;</P></DIV>

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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;May 24, 2017</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=left><FONT color=#000000 size=2 face="Times New Roman">By:</FONT></DIV></TD>

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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>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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