<SEC-DOCUMENT>0000764065-21-000106-index.html : 20210422
<SEC-HEADER>0000764065-21-000106.hdr.sgml : 20210422
<ACCEPTANCE-DATETIME>20210312175633
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000764065-21-000106
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20210312

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CLEVELAND-CLIFFS INC.
		CENTRAL INDEX KEY:			0000764065
		STANDARD INDUSTRIAL CLASSIFICATION:	METAL MINING [1000]
		IRS NUMBER:				341464672
		STATE OF INCORPORATION:			OH
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		STE. 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114-2315
		BUSINESS PHONE:		216-694-5700

	MAIL ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		STE. 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114-2315

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CLIFFS NATURAL RESOURCES INC.
		DATE OF NAME CHANGE:	20081015

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CLEVELAND CLIFFS INC
		DATE OF NAME CHANGE:	19920703

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AK STEEL CORP
		CENTRAL INDEX KEY:			0000918192
		STANDARD INDUSTRIAL CLASSIFICATION:	STEEL WORKS, BLAST FURNACES  ROLLING MILLS (COKE OVENS) [3312]
		IRS NUMBER:				311401455
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		9227 CENTRE POINTE DRIVE
		CITY:			WEST CHESTER
		STATE:			OH
		ZIP:			45043
		BUSINESS PHONE:		5134255000

	MAIL ADDRESS:	
		STREET 1:		9227 CENTRE POINTE DRIVE
		CITY:			WEST CHESTER
		STATE:			OH
		ZIP:			45069

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Precision Partners Holding Co
		CENTRAL INDEX KEY:			0001086478
		STANDARD INDUSTRIAL CLASSIFICATION:	MISC INDUSTRIAL & COMMERCIAL MACHINERY & EQUIPMENT [3590]
		IRS NUMBER:				752783285
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114
		BUSINESS PHONE:		216-694-5700

	MAIL ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PRECISION PARTNERS INC
		DATE OF NAME CHANGE:	19990514

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Cleveland-Cliffs Steel LLC
		CENTRAL INDEX KEY:			0001231868
		STANDARD INDUSTRIAL CLASSIFICATION:	STEEL WORKS, BLAST FURNACES & ROLLING & FINISHING MILLS [3310]
		IRS NUMBER:				710871875
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114
		BUSINESS PHONE:		216-694-5700

	MAIL ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Mittal Steel USA Inc.
		DATE OF NAME CHANGE:	20060106

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Mittal Steel USA ISG Inc
		DATE OF NAME CHANGE:	20050421

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	INTERNATIONAL STEEL GROUP INC
		DATE OF NAME CHANGE:	20030509

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Cleveland-Cliffs Minorca Mine Inc.
		CENTRAL INDEX KEY:			0001289896
		IRS NUMBER:				362814042
		STATE OF INCORPORATION:			OH
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114
		BUSINESS PHONE:		216-694-5700

	MAIL ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Ispat Inland Mining Co
		DATE OF NAME CHANGE:	20040511

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Cleveland-Cliffs Burns Harbor LLC
		CENTRAL INDEX KEY:			0001291747
		IRS NUMBER:				200653414
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114
		BUSINESS PHONE:		216-694-5700

	MAIL ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ISG Burns Harbor LLC
		DATE OF NAME CHANGE:	20040525

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Cleveland-Cliffs Cleveland Works LLC
		CENTRAL INDEX KEY:			0001291749
		IRS NUMBER:				043634649
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114
		BUSINESS PHONE:		26-694-5700

	MAIL ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ISG Cleveland Inc.
		DATE OF NAME CHANGE:	20040525

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Cleveland-Cliffs Steelworks Railway Inc.
		CENTRAL INDEX KEY:			0001291753
		IRS NUMBER:				043634622
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114
		BUSINESS PHONE:		216-694-5700

	MAIL ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ISG Cleveland Works Railway CO
		DATE OF NAME CHANGE:	20040525

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Cleveland-Cliffs Columbus LLC
		CENTRAL INDEX KEY:			0001291757
		IRS NUMBER:				200653817
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114
		BUSINESS PHONE:		216-694-5700

	MAIL ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ISG Columbus Coatings LLC
		DATE OF NAME CHANGE:	20040525

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Cleveland-Cliffs Plate LLC
		CENTRAL INDEX KEY:			0001291774
		IRS NUMBER:				200653500
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114
		BUSINESS PHONE:		216-694-5700

	MAIL ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ISG Plate LLC
		DATE OF NAME CHANGE:	20040525

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Cleveland-Cliffs Railways Inc.
		CENTRAL INDEX KEY:			0001291775
		IRS NUMBER:				562348283
		STATE OF INCORPORATION:			OH
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114
		BUSINESS PHONE:		216-694-5700

	MAIL ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ISG Railways Inc.
		DATE OF NAME CHANGE:	20040525

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Cleveland-Cliffs Riverdale LLC
		CENTRAL INDEX KEY:			0001291777
		IRS NUMBER:				743062732
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114
		BUSINESS PHONE:		216-694-5700

	MAIL ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ISG Riverdale Inc.
		DATE OF NAME CHANGE:	20040525

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Cleveland-Cliffs South Chicago & Indiana Harbor Railway Inc.
		CENTRAL INDEX KEY:			0001291779
		IRS NUMBER:				043634638
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114
		BUSINESS PHONE:		216-694-5700

	MAIL ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ISG South Chicago & Indiana Harbor Railway CO
		DATE OF NAME CHANGE:	20040525

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Cleveland-Cliffs Steelton LLC
		CENTRAL INDEX KEY:			0001291783
		IRS NUMBER:				200653772
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114
		BUSINESS PHONE:		216-694-5700

	MAIL ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ISG Steelton LLC
		DATE OF NAME CHANGE:	20040525

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Cleveland-Cliffs Weirton LLC
		CENTRAL INDEX KEY:			0001291787
		IRS NUMBER:				562435202
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114
		BUSINESS PHONE:		216-694-5700

	MAIL ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ISG Weirton Inc.
		DATE OF NAME CHANGE:	20040525

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AKS INVESTMENTS, INC.
		CENTRAL INDEX KEY:			0001489719
		IRS NUMBER:				311283531
		STATE OF INCORPORATION:			OH
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		9227 CENTRE POINTE DRIVE
		CITY:			WEST CHESTER
		STATE:			OH
		ZIP:			45069
		BUSINESS PHONE:		513-425-2614

	MAIL ADDRESS:	
		STREET 1:		9227 CENTRE POINTE DRIVE
		CITY:			WEST CHESTER
		STATE:			OH
		ZIP:			45069

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Cleveland-Cliffs Tubular Components LLC
		CENTRAL INDEX KEY:			0001489721
		IRS NUMBER:				311781514
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114
		BUSINESS PHONE:		216-694-5700

	MAIL ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AK TUBE LLC
		DATE OF NAME CHANGE:	20100416

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Cleveland-Cliffs Steel Properties Inc.
		CENTRAL INDEX KEY:			0001618312
		IRS NUMBER:				510390894
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114
		BUSINESS PHONE:		216-694-5700

	MAIL ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AK STEEL PROPERTIES, INC.
		DATE OF NAME CHANGE:	20140902

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Mountain State Carbon, LLC
		CENTRAL INDEX KEY:			0001699659
		IRS NUMBER:				202840611
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2711 CENTERVILLE ROAD
		STREET 2:		SUITE 400
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19808
		BUSINESS PHONE:		513-425-5000

	MAIL ADDRESS:	
		STREET 1:		2711 CENTERVILLE ROAD
		STREET 2:		SUITE 400
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19808

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Cleveland-Cliffs Iron Co
		CENTRAL INDEX KEY:			0001729019
		IRS NUMBER:				340677332
		STATE OF INCORPORATION:			OH
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114
		BUSINESS PHONE:		216 694-5700

	MAIL ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Cliffs Mining Co
		CENTRAL INDEX KEY:			0001729025
		IRS NUMBER:				341120353
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114
		BUSINESS PHONE:		216 694-5700

	MAIL ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Cliffs Minnesota Mining Co
		CENTRAL INDEX KEY:			0001729031
		IRS NUMBER:				421609117
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114
		BUSINESS PHONE:		216 694-5700

	MAIL ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Cliffs TIOP, Inc.
		CENTRAL INDEX KEY:			0001729033
		IRS NUMBER:				341371049
		STATE OF INCORPORATION:			MI
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114
		BUSINESS PHONE:		216 694-5700

	MAIL ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Cliffs TIOP Holding, LLC
		CENTRAL INDEX KEY:			0001729035
		IRS NUMBER:				472182060
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114
		BUSINESS PHONE:		216 694-5700

	MAIL ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Cliffs TIOP II, LLC
		CENTRAL INDEX KEY:			0001729043
		IRS NUMBER:				611857848
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114
		BUSINESS PHONE:		216 694-5700

	MAIL ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Cliffs UTAC Holding LLC
		CENTRAL INDEX KEY:			0001729044
		IRS NUMBER:				262895214
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114
		BUSINESS PHONE:		216 694-5700

	MAIL ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			United Taconite LLC
		CENTRAL INDEX KEY:			0001729113
		IRS NUMBER:				421609118
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114
		BUSINESS PHONE:		216 694-5700

	MAIL ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Tilden Mining Co L.C.
		CENTRAL INDEX KEY:			0001729114
		IRS NUMBER:				341804848
		STATE OF INCORPORATION:			MI
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114
		BUSINESS PHONE:		216 694-5700

	MAIL ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Silver Bay Power Co
		CENTRAL INDEX KEY:			0001729117
		IRS NUMBER:				841126359
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114
		BUSINESS PHONE:		216 694-5700

	MAIL ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Northshore Mining Co
		CENTRAL INDEX KEY:			0001729119
		IRS NUMBER:				841116857
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114
		BUSINESS PHONE:		216 694-5700

	MAIL ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Lake Superior & Ishpeming Railroad Co
		CENTRAL INDEX KEY:			0001729132
		IRS NUMBER:				386005761
		STATE OF INCORPORATION:			MI
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114
		BUSINESS PHONE:		216 694-5700

	MAIL ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			IronUnits LLC
		CENTRAL INDEX KEY:			0001785182
		IRS NUMBER:				341920747
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114
		BUSINESS PHONE:		216-694-5700

	MAIL ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AH Management, Inc.
		CENTRAL INDEX KEY:			0001805940
		IRS NUMBER:				510390893
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		C/O AK STEEL HOLDING CORPORATION
		STREET 2:		9227 CENTRE POINTE DRIVE
		CITY:			WEST CHESTER
		STATE:			OH
		ZIP:			45069
		BUSINESS PHONE:		513-425-5000

	MAIL ADDRESS:	
		STREET 1:		C/O AK STEEL HOLDING CORPORATION
		STREET 2:		9227 CENTRE POINTE DRIVE
		CITY:			WEST CHESTER
		STATE:			OH
		ZIP:			45069

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PPHC Holdings, LLC
		CENTRAL INDEX KEY:			0001806008
		IRS NUMBER:				611726538
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		C/O AL STEEL HOLDING CORPORATION
		STREET 2:		9227 CENTRE POINTE DRIVE
		CITY:			WEST CHESTER
		STATE:			OH
		ZIP:			45069
		BUSINESS PHONE:		513-425-5000

	MAIL ADDRESS:	
		STREET 1:		C/O AL STEEL HOLDING CORPORATION
		STREET 2:		9227 CENTRE POINTE DRIVE
		CITY:			WEST CHESTER
		STATE:			OH
		ZIP:			45069

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SNA Carbon, LLC
		CENTRAL INDEX KEY:			0001806010
		IRS NUMBER:				383730337
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		C/O AL STEEL HOLDING CORPORATION
		STREET 2:		9227 CENTRE POINTE DRIVE
		CITY:			WEST CHESTER
		STATE:			OH
		ZIP:			45069
		BUSINESS PHONE:		513-425-5000

	MAIL ADDRESS:	
		STREET 1:		C/O AL STEEL HOLDING CORPORATION
		STREET 2:		9227 CENTRE POINTE DRIVE
		CITY:			WEST CHESTER
		STATE:			OH
		ZIP:			45069

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Cleveland-Cliffs Kote Inc.
		CENTRAL INDEX KEY:			0001850303
		IRS NUMBER:				363665216
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114
		BUSINESS PHONE:		216-694-5700

	MAIL ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Clevelanad-Cliffs Kote Inc.
		DATE OF NAME CHANGE:	20210310

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Cleveland-Cliffs Steel Holdings Inc.
		CENTRAL INDEX KEY:			0001850308
		IRS NUMBER:				854084783
		STATE OF INCORPORATION:			OH
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114
		BUSINESS PHONE:		216-694-5700

	MAIL ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Cannon Automotive Solutions - Bowling Green, Inc.
		CENTRAL INDEX KEY:			0001850366
		IRS NUMBER:				260766559
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114
		BUSINESS PHONE:		216-694-5700

	MAIL ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Cleveland-Cliffs Kote L.P.
		CENTRAL INDEX KEY:			0001850456
		IRS NUMBER:				363665288
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114
		BUSINESS PHONE:		216-694-5700

	MAIL ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Cleveland-Cliffs Monessen Coke LLC
		CENTRAL INDEX KEY:			0001850457
		IRS NUMBER:				251850170
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114
		BUSINESS PHONE:		216-694-5700

	MAIL ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Cleveland-Cliffs Tek Inc.
		CENTRAL INDEX KEY:			0001850458
		IRS NUMBER:				363519946
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114
		BUSINESS PHONE:		216-694-5700

	MAIL ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Cleveland-Cliffs Tek Kote Acquisition Corp
		CENTRAL INDEX KEY:			0001850461
		IRS NUMBER:				854304182
		STATE OF INCORPORATION:			OH
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114
		BUSINESS PHONE:		216-694-5700

	MAIL ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Cleveland-Cliffs Tek L.P.
		CENTRAL INDEX KEY:			0001850463
		IRS NUMBER:				363525438
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114
		BUSINESS PHONE:		216-694-5700

	MAIL ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Fleetwood Metal Industries, LLC
		CENTRAL INDEX KEY:			0001850464
		IRS NUMBER:				980508950
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114
		BUSINESS PHONE:		216-694-5700

	MAIL ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Metallics Sales Co
		CENTRAL INDEX KEY:			0001850472
		IRS NUMBER:				842076079
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114
		BUSINESS PHONE:		216-694-5700

	MAIL ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Mid-Vol Coal Sales, Inc.
		CENTRAL INDEX KEY:			0001850496
		IRS NUMBER:				550761501
		STATE OF INCORPORATION:			WV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114
		BUSINESS PHONE:		216-694-5700

	MAIL ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AK STEEL HOLDING CORP
		CENTRAL INDEX KEY:			0000918160
		STANDARD INDUSTRIAL CLASSIFICATION:	STEEL WORKS, BLAST FURNACES  ROLLING MILLS (COKE OVENS) [3312]
		IRS NUMBER:				311401455
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114
		BUSINESS PHONE:		216-694-5700

	MAIL ADDRESS:	
		STREET 1:		200 PUBLIC SQUARE
		STREET 2:		SUITE 3300
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AK STEEL HOLDING CORP
		DATE OF NAME CHANGE:	19940127
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm
</DOCUMENT> <DOCUMENT> <TYPE>GRAPHIC <SEQUENCE>2 <FILENAME>ccletterhead1a.jpg <TEXT> Document 2 - file: ccletterhead1a.jpg
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