<SEC-DOCUMENT>0001292814-24-001354.txt : 20240412
<SEC-HEADER>0001292814-24-001354.hdr.sgml : 20240412
<ACCEPTANCE-DATETIME>20240412084958
ACCESSION NUMBER:		0001292814-24-001354
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20240630
FILED AS OF DATE:		20240412
DATE AS OF CHANGE:		20240412

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NATIONAL STEEL CO
		CENTRAL INDEX KEY:			0001049659
		STANDARD INDUSTRIAL CLASSIFICATION:	STEEL WORKS, BLAST FURNACES & ROLLING & FINISHING MILLS [3310]
		ORGANIZATION NAME:           	04 Manufacturing
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		6-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-14732
		FILM NUMBER:		24840085

	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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<DESCRIPTION>6-K
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<DIV><FONT size=1></FONT>&nbsp;</DIV>

<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>

<DIV><FONT size=1></FONT>&nbsp;</DIV>

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<DIV><FONT size=1></FONT>&nbsp;</DIV>

<DIV align=center><FONT color=#000000 size=5 face="Times New Roman"><B>FORM 6-K</B></FONT></DIV>

<DIV><FONT size=1></FONT>&nbsp;</DIV>

<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>

<DIV><FONT size=1></FONT>&nbsp;</DIV>

<DIV align=center>

<DIV STYLE="text-align: center"><FONT color=#000000 size=3 face="Times New Roman"><B>For the month of April, 2024</B></FONT></DIV><FONT color=#000000 size=3 face="Times New Roman"><B>Commission File Number 1-14732 </B></FONT></DIV>

<DIV><FONT size=1></FONT>&nbsp;</DIV>

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<DIV><FONT size=1></FONT>&nbsp;</DIV>

<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>

<DIV><FONT size=1></FONT>&nbsp;</DIV>

<DIV align=center></DIV>

<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>

<DIV><FONT size=1></FONT>&nbsp;</DIV>

<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>

<DIV><FONT size=1></FONT>&nbsp;</DIV>

<P></P>

<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>

<P></P>


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<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>COMPANHIA SIDER&Uacute;RGICA NACIONAL</B><BR>
Publicly Held Company<BR>
Corporate Taxpayer&#8217;s ID 33.042.730/0001-04<BR>
NIRE 35-3.0039609.0<BR>
<BR>
</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>MATERIAL FACT</B></P>

<P STYLE="font: 11pt/15pt Times New Roman, Times, Serif; margin: 0.2pt 0 0; text-align: center">&nbsp;</P>

<P STYLE="font: 11pt/15pt Times New Roman, Times, Serif; margin: 0.2pt 0 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt/15pt Times New Roman, Times, Serif; margin: 0.25pt 0 0; text-align: justify">COMPANHIA SIDER&Uacute;RGICA NACIONAL
(&#8220;<U>Company</U>&#8221;) announces that the Board of Directors approved its 15<SUP>th</SUP> issuance of simple debentures, not convertible
into shares, unsecured, in up to three series, in the total amount of R$ 800,000,000.00 (eight hundred million reais), with a nominal
unitary value of R$ 1,000.00, on the date of issuance (&#8220;<U>Debentures</U>&#8221; and &#8220;<U>Issuance</U>&#8221;, respectively).</P>

<P STYLE="font: 12pt/15pt Times New Roman, Times, Serif; margin: 0.25pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt/15pt Times New Roman, Times, Serif; margin: 0.25pt 0 0; text-align: justify">The Issuance will be the subject of
a public offering, under the rite of automatic registration, in accordance with Law No. 6,385, of December 7, 1976, as amended, Resolution
of the Brazilian Securities and Exchange Commission (&#8220;<U>CVM</U>&#8221;) No. 160, of July 13, 2022, as amended, and other applicable
legal and regulatory provisions, under the firm placement guarantee regime, intended for qualified investors, as provided for in article
12 of CVM Resolution No. 30, of May 11, 2021, as amended (&#8220;<U>Offer</U>&#8221;). The Debentures will meet the requirements of article
2 of Law No. 12,431, of June 24, 2011, as amended, so that their holders will be entitled to tax benefits in accordance with the law.</P>

<P STYLE="font: 12pt/15pt Times New Roman, Times, Serif; margin: 0.25pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt/15pt Times New Roman, Times, Serif; margin: 0.25pt 0 0; text-align: justify">Within the scope of the Offer, the procedure
for collecting investment intentions will be adopted, organized by the Coordinators, in accordance with the terms to be set out in the
deed of issuance of the Debentures (&quot;<U>Deed of Issuance</U>&quot;) and in the distribution contract to be signed between the Company
and Coordinators receiving reserves, observing the provisions of article 61, paragraph 2, of CVM Resolution 160, to (i) define the final
remuneration rate; (ii) define the number of Debentures to be allocated in each series, observing the maximum volume of Debentures in
the Second Series; and (iii) verify the existence of demand for the placement of all series of Debentures, and, if such demand is verified,
decide on the Issuance in up to 2 (two) series (&#8220;<U>Bookbuilding Procedure</U>&#8221;).</P>

<P STYLE="font: 12pt/15pt Times New Roman, Times, Serif; margin: 0.25pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt/15pt Times New Roman, Times, Serif; margin: 0.25pt 0 0; text-align: justify">The First Series Debentures will have
a maturity period of 10 (ten) years, counting from the date of issuance. Remunerative interest will be accrued on the updated nominal
unitary value of the First Series Debentures corresponding to a certain percentage per year, to be defined in accordance with the Bookbuilding
Procedure, and which will be the highest rate between (a) the internal rate of return of the Security Public Treasury IPCA+ with Semiannual
Interest (new denomination of National Treasury Notes &#8211; Series B) (&#8220;<U>NTN-B</U>&#8221;), due on May 15, 2033, calculated
in accordance with the indicative quote published by ANBIMA on its website (http://www.anbima.com.br) on the date of completion of the
Bookbuilding Procedure, exponentially increased by an annual surcharge (spread) of 0.55% (fifty-five hundredths percent) per year, base
252 (two hundred and fifty-two) Business Days, and (b) 6.20% (six whole and twenty hundredths percent) per year, based on 252 (two hundred
and fifty-two) Business Days.</P>

<P STYLE="font: 12pt/15pt Times New Roman, Times, Serif; margin: 0.25pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt/15pt Times New Roman, Times, Serif; margin: 0.25pt 0 0; text-align: justify">The Second Series Debentures will have
a maturity period of 15 (fifteen) years, counting from the date of issuance. Remunerative interest will be accrued on the updated nominal
unitary value of the Second Series Debentures corresponding to a certain percentage per year, to be defined in accordance with the Bookbuilding
Procedure, and which will be the highest rate between (a) the internal rate of return of the NTN -B, maturing on May 15, 2035, calculated
in accordance with the indicative price published by ANBIMA on its website (http://www.anbima.com.br) on the date of the Bookbuilding
Procedure, plus exponentially with an annual surcharge (spread) of 0.70% (seventy hundredths percent) per year, based on 252 (two hundred
and fifty-two) Business Days, and (b) 6.40% (six whole forty hundredths percent) per year, based on 252 (two hundred and fifty-two) Business
Days.</P>


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<P STYLE="font: 12pt/15pt Times New Roman, Times, Serif; margin: 0.25pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt/15pt Times New Roman, Times, Serif; margin: 0.25pt 0 0; text-align: justify">Pursuant to article 2, paragraph 1,
of Law 12,431, Decree 11,964 and Resolution of the National Monetary Council No. 5,034, of July 21, 2022, the net resources raised by
the Company through the Debentures will be used exclusively for the future payment and/or reimbursement of expenses, expenses and/or debts
related to the implementation of the infrastructure investment project in the logistics and transport sector, including railways, including
locomotives and wagons, as long as they occurred within a period equal to or less than 24 ( twenty-four) months from the closing date
of the Offer.</P>

<P STYLE="font: 12pt/15pt Times New Roman, Times, Serif; margin: 0.25pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt/15pt Times New Roman, Times, Serif; margin: 0.25pt 0 0; text-align: justify">The general conditions of the Issuance
are indicated in the minutes of the Company's Board of Directors Meeting, which is available on the Company's investor relations page
and on the CVM website on the world wide web.</P>

<P STYLE="font: 12pt/15pt Times New Roman, Times, Serif; margin: 0.25pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt/15pt Times New Roman, Times, Serif; margin: 0.25pt 0 0; text-align: justify">This Material Fact is disclosed by the
Company exclusively in compliance with applicable legislation and regulations, in a manner that is exclusively informative in nature and
should not be interpreted or considered, for all legal purposes, as a sales or offering material for the Debentures.</P>

<P STYLE="font: 12pt/15pt Times New Roman, Times, Serif; margin: 0.2pt 0 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt/15pt Times New Roman, Times, Serif; margin: 0.2pt 0 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt/15pt Times New Roman, Times, Serif; margin: 0.2pt 0 0; text-align: center">S&atilde;o Paulo, April 12, 2024.</P>

<P STYLE="font: 12pt/15pt Times New Roman, Times, Serif; margin: 0.2pt 0 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt/15pt Times New Roman, Times, Serif; margin: 0.2pt 0 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt/15pt Times New Roman, Times, Serif; margin: 0.2pt 0 0; text-align: center">Antonio Marco Campos Rabello</P>

<P STYLE="font: 12pt/15pt Times New Roman, Times, Serif; margin: 0.2pt 0 0; text-align: center">Executive of Finance and Investor Relations</P>

<P STYLE="font: 12pt/15pt Times New Roman, Times, Serif; margin: 0.2pt 0 0; text-align: center"><B>COMPANHIA SIDER&Uacute;RGICA NACIONAL</B></P>



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<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0">&nbsp;</P>

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<DIV align=center><FONT color=#000000 size=3 face="Times New Roman">SIGNATURE </FONT></DIV>

<DIV><FONT size=1></FONT>&nbsp;</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;April 12, 2024</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=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;Antonio Marco Campos Rabello </FONT></DIV>

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   <DIV align=left><FONT color=#000000 size=2 face="Times New Roman"><B>Antonio Marco Campos Rabello </B></FONT></DIV>

   <DIV align=left><FONT color=#000000 size=2 face="Times New Roman"><B>Chief Financial and Investor Relations Officer<BR><BR></B></FONT></DIV></TD></TR></TABLE></DIV>

<DIV>&nbsp;</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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