SEC – ‘UPLOAD’ from 6/20/22 re: United States Steel Corp. – ‘TEXT-EXTRACT’

On:  Monday, 6/20/22, at 7:30am ET   ·   Delayed-Release:  Filing ¶  –  Release Delayed   ·   Accession #:  0-22-6645

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Comment or Other Letter from the SEC   —   Delayed-Release

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: LETTER      Comment or Other Letter from the SEC                 PDF     39K 
 2: TEXT-EXTRACT  Comment or Other Letter from the SEC - PDF's         2±     8K 
                Text                                                             

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

United States securities and exchange commission logo                           

June 18, 2022           

Christine Breves                                                  
Chief Financial Officer                                           
United States Steel Corp                                          
600 Grant Street                                                  
Pittsburgh, PA 15219-2800                                         

                                                       Re: United States Steel
Corp                                                                            
                                                         Form 10-K For the
Fiscal Year Ended December 31, 2021                                             
                                                          Filed February 11,
2022                                                                            
                                                          Form 8-K furnished
on January 27, 2022                                                             
                                                          File No. 001-16811

Dear Ms. Breves:                                                  

      We have limited our review of your filing to the financial
statements and related                                                          
disclosures and have the following comment.                       

      Please respond to this comment within ten business days by
providing the requested                                                         
    information or advise us as soon as possible when you will respond. If
you do not believe our                                                          
  comment apply to your facts and circumstances, please tell us why in
your response.                                                                  

                                                    After reviewing your
response to this comment, we may have additional comments.                      

Form 8-K furnished on January 27, 2022                            

Exhibit 99.1                                                      

1.                                                   We note that in      
calculating the adjusted net earnings for the period and year ended             
                                                      December 31, 2021, you
removed effect of the net reversal of tax valuation allowance,                  
                                                      although you appear to
have reported cumulative adjusted net earnings. Pursuant to                     
                                                      Question 102.11 of the
non-GAAP C&DIs, current and deferred income tax expense                         
                                                     commensurate with the
non-GAAP measure of profitability should be included in a                       
                                                    performance measure.
Please revise to omit such adjustments in future filings and                    
                                                       earnings presentations.
Christine Breves                                                              
FirstName  LastNameChristine Breves                                             
United States Steel Corp                                                        
Comapany                                                                        
June       NameUnited States Steel Corp                                         
18, 2022                                                              
June 18,                                                                        
Page 2 2022 Page 2                                                              
FirstName LastName                                                              
In closing, 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.                                                 

   You may contact Eiko Yaoita Pyles, Staff Accountant, at 202-551-3587 or
Melissa                                                                         
Gilmore, Senior Staff Accountant, at 202-551-3777 with any questions.           

                                              Sincerely,

                                               Division of
Corporation Finance                                                             
                                             Office of
Manufacturing                                                                   

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘UPLOAD’ Filing		Date		Other Filings
Filed on:		6/20/22		UPLOAD
		6/18/22
		2/11/22		10-K,  S-3ASR,  S-3DPOS,  UPLOAD
		1/27/22		8-K,  UPLOAD
		12/31/21		10-K,  11-K,  5,  SD,  UPLOAD
				List all Filings