exhibit_16-2.htm - Generated by SEC Publisher for SEC Filing

Exhibit [16.2]

December 22, 2017

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-7561

United States of America

Dear Sirs/Madam:

We have read Item 16F of Companhia Siderúrgica Nacional’s Annual Report on Form 20-F for the year ended December 31, 2016, dated December 22, 2017 (the “Annual Report”), and have the following comments:

We agree with the statements made in the first, second, third, fourth and fifth paragraphs of Item 16F of the Annual Report.

We have no basis on which to agree or disagree with the statement made in the sixth paragraph of Item 16F of the Annual Report.

Yours truly,

/s/ Deloitte Touche Tohmatsu

DELOITTE TOUCHE TOHMATSU

Auditores Independentes

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