6-K

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C.  20549

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FORM 6-K

REPORT OF FOREIGN PRIVATE ISSUER

PURSUANT TO RULE 13a-16 OR 15d-16

UNDER THE SECURITIES EXCHANGE ACT OF 1934

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Dated February 28, 2011

Commission File Number: 333-146371

ARCELORMITTAL

(Translation of registrant’s name into English)

19 Avenue de la Liberté

L-2930 Luxembourg

Luxembourg

(Address of principal executive offices)

Indicate by check mark whether the registrant files or will file annual reports under cover Form 20-F or Form 40-F.

< font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Form 20-F  x                               Form 40-F o

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1): _____

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7): _____

Indicate by check mark whether the registrant by furnishing the information contained in this Form is also thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934.

< font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Yes   o                                                    No x

If “Yes” marked, indicate below the file number assigned to the registrant in connection with Rule 12g3-2(b):  82-________

THIS REPORT ON FORM 6-K SHALL BE DEEMED TO BE INCORPORATED BY REFERENCE IN THE REGISTRATION STATEMENT ON FORM F-3 (NO. 333-157658) OF ARCELORMITTAL AND THE PROSPECTUS INCORPORATED THEREIN.

ArcelorMittal is providing on this Form 6-K its computation of the ratio of earnings to fixed charges for each of the five years ended December 31, 2010, 2009, 2008, 2007 and 2006.

Exhibit List

Exhibit No.		Description
Exhibit 12.1	Computation of the Ratio of Earnings to Fixed Charges

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

Date: February 28, 2011

By:	/s/ Henk Scheffer
	Name:	Henk Scheffer
	Title:	Company Secretary

Exhibit Index

Exhibit No.		Description
Exhibit 12.1	Computation of the Ratio of Earnings to Fixed Charges

EX-12.1

EXHIBIT 12.1
COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES
	Year Ended December 31,
(Dollars in millions, except ratios)	2010		2009		2008*		2007		2006
Interest expensed and capitalized	1,606		1,881		1,968		1,839		1,124
Interest portion of rental obligations, amortized premiums, discounts and capitalized expenses related to indebtedness	66		72		81		81		10
Total fixed charges (A)	1,672		1,953		1,920		1,920		1,134
Pretax (loss) income from continuing operations before adjustment for non controlling interests in consolidated subsidiaries	1,856		(4,261	)	11,355		14,888		7,228
Loss (Income) allocable to non-controlling interest in consolidated entities that have not incurred fixed charges	(89	)	43		(993	)	(1,482	)	(859)
Undistributed loss (earnings) of equity investees	(303	)	167		(1,443	)	(816)		(301)
Fixed charges	1,672		1,953		2,041		1,920		1,134
(Loss) Earnings-pretax (loss) income with applicable adjustments (B)	3,098		(2,098	)	10,960		14,510		7,202
Ratio of (B) to (A)	1.9		(1.1	)	5.4		7.6		6.4
___________________________			Note (1)
* As required by IFRS, the 2008 information has been adjusted retrospectively for the finalization in 2009 of the allocation of purchase price of acquisitions made in 2008.

(1) Due to the ArcelorMittal's pretax loss in 2009, the ratio coverage was less than 1:1. ArcelorMittal would have needed to generate additional earnings of $4,051 million to achieve a coverage of 1:1 for 2009.