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Cliffs Natural Resources Inc. – ‘8-K’ for 8/20/04 – EX-16

On:  Wednesday, 8/25/04, at 5:14pm ET   ·   For:  8/20/04   ·   Accession #:  1299933-4-324   ·   File #:  1-08944

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  As Of                Filer                Filing    For·On·As Docs:Size              Issuer               Agent

 8/25/04  Cliffs Natural Resources Inc.     8-K:4,9     8/20/04    2:15K                                    RR Donnelley… Express/FA

Current Report   —   Form 8-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 8-K         Current Report                                      HTML     17K 
 2: EX-16       Letter re: Change in Certifying Accountant --       HTML      6K 
                          exhibit1                                               


EX-16   —   Letter re: Change in Certifying Accountant — exhibit1


This exhibit is an HTML Document rendered as filed.  [ Alternative Formats ]



  EX-16  

Exhibit 16

August 25, 2004

Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549

Gentlemen:

We have read Item 4 of Form 8-K dated August 25, 2004 of Cleveland-Cliffs Inc and are in agreement with the statements contained in the first three paragraphs and in the fifth paragraph on page two therein, except for the third sentence of the first paragraph. We have no basis to agree or disagree with the third sentence of the first paragraph or other statements of the registrant contained therein.

To avoid any potential confusion that could arise from the manner in which the Company phrased the disclosure in the fourth paragraph of Item 4 on page two, we have been informed by the Company that it intended to convey that there were no “reportable events” as that term is defined in Item 304(a)(1)(v) of Regulation S-K, and we agree therewith.

/s/ Ernst & Young LLP


Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘8-K’ Filing    Date    Other Filings
Filed on:8/25/04
For Period End:8/20/048-K
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Filing Submission 0001299933-04-000324   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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