<SEC-DOCUMENT>0001292814-24-004490.txt : 20241211
<SEC-HEADER>0001292814-24-004490.hdr.sgml : 20241211
<ACCEPTANCE-DATETIME>20241211080340
ACCESSION NUMBER:		0001292814-24-004490
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20241231
FILED AS OF DATE:		20241211
DATE AS OF CHANGE:		20241211

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:		241540184

	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
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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 December, 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>

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

<P STYLE="font: 10pt/16pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: center">COMPANHIA SIDER&Uacute;RGICA NACIONAL</P>

<P STYLE="font: 10pt/16pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: center">Publicly-held Company</P>

<P STYLE="font: 10pt/16pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: center">Corporate Taxpayer&rsquo;s ID: 33.042.730/0001-04</P>

<P STYLE="font: 10pt/16pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: center">NIRE 35-3.0039609.0</P>

<P STYLE="font: 10pt/16pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt/16pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt/16pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt/16pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>MATERIAL FACT</B></P>

<P STYLE="font: 10pt/16pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt/16pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt/16pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt/16pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify"><B>COMPANHIA SIDER&Uacute;RGICA NACIONAL</B>
(&ldquo;CSN&rdquo; or &ldquo;Company&rdquo;) (B3: CSNA3; NYSE: SID), in compliance with article 157, &sect;4, of Law No. 6,404/1976 and
CVM Resolution No. 44/2021, hereby informs its shareholders and the market in general that it entered into a binding proposal (&ldquo;Binding
Proposal&rdquo;) on December 10, 2024, for the acquisition of shares representing 70% (seventy percent) of the share capital of Estrela
Com&eacute;rcio e Participa&ccedil;&otilde;es S.A. (&ldquo;Estrela&rdquo;), for the total price of R$742,500,000.00 (seven hundred and
forty-two million and five hundred thousand reais), of which R$300,000.00.00 (three hundred million reais) will be paid upon completion
of the transaction and the remainder of the total price will be paid in 3 annual installments (&ldquo;Potential Transaction&rdquo;).</P>

<P STYLE="font: 10pt/16pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/16pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif">Estrela
is the Holding Company of the Tora Transportes Group (&ldquo;Tora Group&rdquo;) (https://tora.com.br), one of the largest logistics operators
in the country, which has accumulated expertise in the area of </FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&#8203;&#8203;</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif">road-rail
integration and terminal operations for over 50 years, focused on the movement of large tonnages. The commercial relationship between
the Tora Group and the Company has lasted for 35 years and this strategic acquisition aims to promote strong growth in intermodal operations
by more intensively exploiting the current infrastructure in the regions of operation, strengthening CSN&rsquo;s performance in the logistics
segment.</FONT></P>

<P STYLE="font: 10pt/16pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/16pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">By virtue of the signing of the Binding Proposal,
the shareholders of Estrela and Estrela granted the Company exclusivity in the analysis, negotiation, formalization and consummation of
the Potential Transaction.</P>

<P STYLE="font: 10pt/16pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/16pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">According to the Binding Proposal, the eventual
consummation of the Potential Transaction will depend on obtaining the legal and regulatory approvals required in accordance with applicable
legislation, including, without limitation, approval from the Administrative Council for Economic Defense (CADE), in addition to compliance
with other conditions precedent to be provided for in the definitive documents of the Potential Transaction.</P>

<P STYLE="font: 10pt/16pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>


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<P STYLE="font: 10pt/16pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/16pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">CSN undertakes to keep its shareholders and
the market in general duly informed about any relevant developments related to the Potential Transaction, in accordance with applicable
legislation.</P>

<P STYLE="font: 10pt/16pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/16pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: center">S&atilde;o Paulo, December 11, 2024.</P>

<P STYLE="font: 10pt/16pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt/16pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: center">Antonio Marco Campos Rabello</P>

<P STYLE="font: 10pt/16pt Verdana, Helvetica, Sans-Serif; margin: 0; text-align: center">Chief Financial Officer and Investor Relations
Officer</P>



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

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

<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;December 11, 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>

<P>&nbsp;</P>

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   <DIV align=left>&nbsp;</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;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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