<SEC-DOCUMENT>0001292814-24-001162.txt : 20240621
<SEC-HEADER>0001292814-24-001162.hdr.sgml : 20240621
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ACCESSION NUMBER:		0001292814-24-001162
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240402

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:		CORRESP

	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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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 4.5in; text-align: right">April 2, 2024</P>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B><U>VIA EDGAR TRANSMISSION</U></B></P>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Mr. John Coleman</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Mr. Craig Arakawa</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Ms. Melissa Gilmore</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Mr. Kevin Woody</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Division of Corporation Finance</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Office of Manufacturing<BR>
U.S. Securities and Exchange Commission<BR>
100 F Street, N.E.<BR>
Washington, D.C. 20549-4631</P>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"><B>&nbsp;</B></P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>Re:</B></TD><TD><B>National Steel Company (<I>Companhia Sider&uacute;rgica Nacional</I> &ndash; CSN)<BR>
Form 20-F for the fiscal year ended December 31, 2022</B></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-indent: -0.5in"><B>File No. 001-14732</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 45pt; text-indent: -9pt"><B>Response to Staff Comment Letter Dated March
19, 2024.</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"><B>&nbsp;</B></P>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Dear Mr. Coleman, Mr. Arakawa, Ms. Gilmore and Mr. Woody:</P>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">In response to the comment letter from the staff (the &ldquo;<U>Staff</U>&rdquo;)
of the U.S. Securities and Exchange Commission received by National Steel Company (<I>Companhia Sider&uacute;rgica Nacional &ndash; CSN</I>)
(the &ldquo;<U>Company</U>&rdquo;) on March 19, 2024, the Company hereby confirms that, as per the Staff&rsquo;s request, and as mentioned
in its prior letter dated March 6, 2024, it will file an amendment to the Company&rsquo;s annual report on Form 20-F for the fiscal year
ended December 31, 2022, filed on April 27, 2023 (the &ldquo;<U>2022 Form 20-F</U>&rdquo;), which amendment will include revisions that
address all the Staff&rsquo;s comments, as well as a revised technical report summary for Casa de Pedra. The Company will file the amendment
to the 2022 Form 20-F before filing the annual report on Form 20-F for the fiscal year ended December 31, 2023.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in">&nbsp;</P>

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; border-bottom: Black 1.5pt solid; font: bold 8pt/10pt Times New Roman, Times, Serif; padding-right: 5.35pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-size: 9pt">Companhia Sider&uacute;rgica Nacional</FONT></TD></TR>
  </TABLE>

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  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; padding-right: 3.55pt; padding-left: 3.55pt">
    <P STYLE="font: 6pt Times New Roman, Times, Serif; margin: 0; text-align: center">Av. Brigadeiro Faria Lima, 3400 &ndash; 20<SUP>th</SUP>
    Floor</P>
    <P STYLE="font: 6pt Times New Roman, Times, Serif; margin: 0; text-align: center">Faria Lima Financial Center</P>
    <P STYLE="font: 6pt Times New Roman, Times, Serif; margin: 0; text-align: center">04538-132 &ndash; S&atilde;o Paulo &ndash; SP</P></TD></TR>
  </TABLE>

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<P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt"><B>&nbsp;</B></P>

<P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt">If you have any questions or require any additional information
with respect to the above, please do not hesitate to contact Tobias Stirnberg, CSN&rsquo;s counsel, at +55 (11) 3927-7702.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 225pt">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 225pt">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 225pt">Sincerely,</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 225pt">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 225pt"><I>/s/ Marcelo Cunha Ribeiro</I></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 225pt"><U>___________________________________<BR>
</U><B>Companhia Sider&uacute;rgica Nacional</B><BR>
By: Marcelo Cunha Ribeiro</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 225pt">Title: Chief Financial and Investor Relations Officer</P>

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

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

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

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">cc: Tobias Stirnberg</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 13.5pt"><I>Milbank LLP</I></P>


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