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Posco – ‘F-6EF’ on 9/14/07 – EX-5

On:  Friday, 9/14/07, at 10:36am ET   ·   Effective:  9/14/07   ·   Accession #:  1019155-7-268   ·   File #:  333-146067

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

 9/14/07  Posco                             F-6EF       9/14/07    6:312K                                   Emmet Marvin & Mart… LLP

Registration of Depositary Shares Evidenced by American Depositary Receipts (Effective Immediately)   —   Form F-6
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: F-6EF       Form F-6                                            HTML     33K 
 3: EX-1        Amendment No. 1 to Form Dep. Agmt.                  HTML     90K 
 2: EX-1        Form of Deposit Agreement                           HTML    138K 
 4: EX-2        Pre-Release Side Letter                             HTML     12K 
 5: EX-4        Opinion of Depositary's Counsel                     HTML     12K 
 6: EX-5        Rule 466 Certification                              HTML      6K 


EX-5   —   Rule 466 Certification


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Exhibit 5

Certification Under Rule 466


The Depositary, The Bank of New York, represents and certifies the following:


(1)

That it previously has filed a Registration Statement on Form F-6 (POSCO (formerly known as Pohang Iron & Steel Co., Ltd.), Registration No.  33-84318) which the Commission declared effective, with terms of deposit identical to the terms of deposit of this Registration Statement except for the number of foreign securities a Depositary Share represents.

(2)

That its ability to designate the date and time of effectiveness under Rule 466 has not been suspended.

THE BANK OF NEW YORK,
As Depositary

By:  /s/ Nuno Da Silva

Name:  Nuno Da Silva

Title:    Vice President





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Filing Submission 0001019155-07-000268   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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