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                             July 14, 2021

       James D. Frias
       Chief Financial Officer
       Nucor Corporation
       1915 Rexford Road
       Charlotte, North Carolina 28211

                                                        Re: Nucor Corporation
                                                            Form 10-K for the
Year Ended December 31, 2020
                                                            Filed February 26,
2021
                                                            File No. 001-04119

       Dear Mr. Frias:

              We have reviewed your filing and have the following comments. In
some of our
       comments, we may ask you to provide us with information so we may better
understand your
       disclosure.

              Please respond to these comments 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
       comments apply to your facts and circumstances, please tell us why in
your response.

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

       Form 10-K for the Year Ended December 31, 2020

       Management's Discussion and Analysis of Financial Condition and Results
of Operations
       Critical Accounting Policies and Estimates
       Inventories, page 39

   1.                                                   You disclose that
inventories are stated at lower of cost or market and that you record any
                                                        amounts required to
reduce the carrying value of inventory to net realizable value as a
                                                        charge to cost of
products sold. Please clarify if you recognize inventory at the lower of
                                                        cost or market or lower
of cost or net realizable value and revise your disclosures
                                                        accordingly. See ASC
330-10-35-1B.
 James D. Frias
Nucor Corporation
July 14, 2021
Page 2
Financial Statements
Notes to Consolidated Financial Statements
11. Debt and Other Financing Arrangements, page 65

2.       We note your disclosure on page 66 that you exchanged three
outstanding notes for a cash
         payment of $180.3 million and $439.3 million of new notes due 2055.
Please tell us how
         you determined the exchange transaction qualified as a debt
modification under the
         guidance in ASC 470-50-40-6 through -12. In doing so, provide us with
your cash flow
         present value calculations for the original and new notes under ASC
470-50-40-12.
         Confirm that you performed your 10% test on a lender-by-lender basis
and clarify how
         you treated put and call options on the underlying debt.
23. Revenue
Steel Products Segments
Rebar Fabrication, page 81

3.       We note that in your fiscal year 2019 Form 10-K, you disclosed that
you recognized
         revenue from rebar product sales at a point in time upon shipment or
delivery to customers
         and recognized related installation revenues when the delivered
material was installed.
         You currently disclose, however, that you recognize rebar product and
installation
         revenues over time based on amounts shipped or installed relative to
the total expected
         amounts required to complete jobs. Please provide further details on
the nature of this
         apparent change, including whether your prior accounting was in error
and whether the
         change resulted in any material changes in revenue recognized. Also
clarify for us how
         the amount of rebar shipped represents an "input method."
        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 Heather Clark at 202-551-3624 or Andrew Blume at
202-551-3254 with
any questions.



FirstName LastNameJames D. Frias                             Sincerely,
Comapany NameNucor Corporation
                                                             Division of
Corporation Finance
July 14, 2021 Page 2                                         Office of
Manufacturing
FirstName LastName