0001193125-21-254682.txt : 20210924 0001193125-21-254682.hdr.sgml : 20210924 20210824112752 ACCESSION NUMBER: 0001193125-21-254682 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20210824 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NUCOR CORP CENTRAL INDEX KEY: 0000073309 STANDARD INDUSTRIAL CLASSIFICATION: STEEL WORKS, BLAST FURNACES ROLLING MILLS (COKE OVENS) [3312] IRS NUMBER: 131860817 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1915 REXFORD RD CITY: CHARLOTTE STATE: NC ZIP: 28211 BUSINESS PHONE: 7043667000 MAIL ADDRESS: STREET 1: 1915 REXFORD ROAD CITY: CHARLOTTE STATE: NC ZIP: 28211 FORMER COMPANY: FORMER CONFORMED NAME: NUCLEAR CORP OF AMERICA INC DATE OF NAME CHANGE: 19680911 FORMER COMPANY: FORMER CONFORMED NAME: AZTEC MECHANICAL CONTRACTORS INC DATE OF NAME CHANGE: 19660629 CORRESP 1 filename1.htm Acceleration Request

LOGO

August 24, 2021

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Sergio Chinos

 

  Re:

Nucor Corporation

Registration Statement on Form S-4 filed August 19, 2021

(File No. 333-258923)

Request for Acceleration

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Nucor Corporation hereby requests that the above-referenced registration statement be made effective at 4:00 p.m., Eastern Time, on Thursday, August 26, 2021, or as soon as practicable thereafter.

Please contact Wade B. Sample, Jr. of Moore & Van Allen PLLC at (704) 331-3785 with any questions you may have concerning this request. In addition, please notify Mr. Sample when this request for acceleration has been granted.

Thank you for your attention to this matter.

 

Very truly yours,
NUCOR CORPORATION
By:   /s/ Gregory J. Murphy
Name:   Gregory J. Murphy
Title:  

Executive Vice President of Business

Services and General Counsel

 

cc:

Wade B. Sample, Jr., Moore & Van Allen PLLC

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