0001104659-17-073506.txt : 20180124 0001104659-17-073506.hdr.sgml : 20180124 20171215095533 ACCESSION NUMBER: 0001104659-17-073506 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20171215 FILER: COMPANY DATA: COMPANY CONFORMED NAME: STEEL DYNAMICS INC CENTRAL INDEX KEY: 0001022671 STANDARD INDUSTRIAL CLASSIFICATION: STEEL WORKS, BLAST FURNACES ROLLING MILLS (COKE OVENS) [3312] IRS NUMBER: 351929476 STATE OF INCORPORATION: IN FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 7575 W JEFFERSON BLVD CITY: FORT WAYNE STATE: IN ZIP: 46804 BUSINESS PHONE: 260 459 3553 MAIL ADDRESS: STREET 1: 7575 W JEFFERSON BLVD CITY: FORT WAYNE STATE: IN ZIP: 46804 CORRESP 1 filename1.htm

 

 

Corporate Office

7575 West Jefferson Blvd.

Fort Wayne, Indiana 46804

(260) 969-3500

(260) 969-3590 fax

www.steeldynamics.com

 

December 15, 2017

 

VIA EDGAR

 

Ms. Pamela Long

Assistant Director

Division of Corporation Finance

United States Securities and Exchange Commission

100 F. Street, NE

Washington, DC  20549-4631

 

Re:          Steel Dynamics, Inc.

Registration Statement on Form S-4

Filed December 5, 2017

(SEC File No. 333-221907)

 

Dear Ms. Long:

 

On behalf of Registrant Steel Dynamics, Inc. and on behalf of the Additional Registrants, with respect to the above-referenced registration statement (the “Registration Statement”), and pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, we hereby respectfully request that the Securities and Exchange Commission (the “Commission”) accelerate the effective date of the Registration Statement so that it is declared effective at 2:00 p.m. on December 21, 2017, or as soon as practicable thereafter.

 


 

If you would be kind enough to do so, would you please send a copy of your effectiveness letter to our legal counsel, Marcus A. Heminger of Barrett McNagny LLP (email address: mah@barrettlaw.com or facsimile number: 260-423-8920).

 

 

Very truly yours,

 

 

On behalf of the Registrant:

 

 

 

By:

/s/ Theresa E. Wagler

 

 

Theresa E. Wagler

 

 

Executive Vice President and

 

 

Chief Financial Officer

 

 

 

On behalf of all Subsidiary Guarantor

 

Additional Registrants:

 

 

 

By:

/s/ Theresa E. Wagler

 

 

Theresa E. Wagler

 

 

President or Vice President

 

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