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SEC – ‘UPLOAD’ from 3/22/21 re: Cleveland-Cliffs Inc., et al. – ‘TEXT-EXTRACT’

On: Monday, 3/22/21, at 4:30pm ET · Delayed-Release: Filing `¶` – Release Delayed · Accession #: 0-21-3423

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

Delayed-Release Comment or Other Letter from the SEC
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: LETTER      Comment or Other Letter from the SEC                 PDF     28K 
 2: TEXT-EXTRACT  Comment or Other Letter from the SEC - PDF's         1     13K 
                Text

‘TEXT-EXTRACT’ — Comment or Other Letter from the SEC – PDF’s Text


United States securities and exchange commission logo                           

March 22, 2021              

James Graham                                                      
Executive Vice President, Chief Legal Officer & Secretary         
CLEVELAND-CLIFFS INC.                                             
200 Public Square                                                 
Suite 3300                                                        
Cleveland, Ohio 44114-2315                                        

                                                    Re: CLEVELAND-CLIFFS
INC.                                                                            
                                                    Registration
Statement on Form S-4                                                           
                                                       Filed March 15,
2021                                                                            
                                                           File No. 333-254251

Dear Mr. Graham :                                                 

        This is to advise you that we have not reviewed and will not
review your registration                                                        
statement.                                                        

      Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you                                                     
      that the company and its management are responsible for the accuracy and
adequacy of their                                                               
     disclosures, notwithstanding any review, comments, action or absence of
action by the staff.                                                            

                                                      Please contact Timothy
Collins at 202-551-3176 with any questions.                                     

Sincerely,                  

   Division of Corporation Finance

     Office of Energy & Transportation
cc:                                              Michael Solecki

Dates Referenced Herein and Documents Incorporated by Reference

This ‘UPLOAD’ Filing	Date	Other Filings

Filed on:	3/22/21	UPLOAD
	3/15/21	DEF 14A, DEFA14A, S-4, UPLOAD
		List all Filings

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Filing Submission 0000000000-21-003423 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

SEC – ‘UPLOAD’ from 3/22/21 re: Cleveland-Cliffs Inc., et al. – ‘TEXT-EXTRACT’

On: Monday, 3/22/21, at 4:30pm ET · Delayed-Release: Filing ¶ – Release Delayed · Accession #: 0-21-3423

Previous ‘UPLOAD’: ‘UPLOAD’ on 3/22/21 · Next: ‘UPLOAD’ on 3/22/21 · Latest: ‘UPLOAD’ on 4/4/24

Delayed-Release Comment or Other Letter from the SECFiling Table of Contents

‘TEXT-EXTRACT’ — Comment or Other Letter from the SEC – PDF’s Text

Dates Referenced Herein and Documents Incorporated by Reference

On: Monday, 3/22/21, at 4:30pm ET · Delayed-Release: Filing `¶` – Release Delayed · Accession #: 0-21-3423

Delayed-Release Comment or Other Letter from the SEC
Filing Table of Contents