SEC – ‘UPLOAD’ from 3/24/20 re: Aks Investments, Inc., et al. – ‘TEXT-EXTRACT’

On:  Tuesday, 3/24/20, at 4:40pm ET   ·   Delayed-Release:  Filing ¶  –  Release Delayed to:  4/24/20   ·   Accession #:  0-20-2578

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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     32K 
 2: TEXT-EXTRACT  Comment or Other Letter from the SEC (PDF Text)      1     10K 

‘TEXT-EXTRACT’   —   Comment or Other Letter from the SEC (PDF Text)

                                                      March 24, 2020

James D. Graham                                                                 
Executive Vice President, Chief Legal Officer & Secretary                       
Cleveland-Cliffs Inc.                                                           
200 Public Square                                                               
Suite 3300                                                                      
Cleveland, OH 44114-2315                                                        

Re: Cleveland-Cliffs Inc.                                         
Registration Statement on Form S-4                        
Filed March 20, 2020                                      
File No. 333-237325                                       

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 Irene Barberena-Meissner at 202-551-6548 with any  
questions.                                                                      

                                                  Sincerely,

                                                   Division of
Corporation Finance                                                             
                                                          Office of Energy &
Transportation                                                                  
cc:    Michael J. Solecki, Esq.                                                 

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘UPLOAD’ Filing		Date		Other Filings
Release Delayed to:		4/24/20		4,  8-K,  CORRESP,  UPLOAD
Filed on:		3/24/20		15-12G,  UPLOAD
		3/20/20		CORRESP,  S-3ASR,  S-4,  UPLOAD
				List all Filings

1 Previous Filing that this Filing References

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

 3/20/20  Cleveland-Cliffs Inc.             S-4                   29:2.9M