-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, IPph8AMmqLKdxSG8NZhCt+cudGycdz9DxCrI3Wc8U1kU5OaHkM2yTPQhrWWk83Gu 8YKpkffDB9pLO9QcYBeQqw== 0000950152-08-010018.txt : 20090323 0000950152-08-010018.hdr.sgml : 20090323 20081205154125 ACCESSION NUMBER: 0000950152-08-010018 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20081205 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CLIFFS NATURAL RESOURCES 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: CLEVELAND CLIFFS INC DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm CORRESP
(CLIFFS LETTERHEAD)
December 5, 2008
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Attention: H. Roger Schwall, Division of Corporation Finance
Anne Parker, Division of Corporation Finance
       
Re:  
Cliffs Natural Resources Inc.
Form 10-K for the Fiscal Year ended December 31, 2007
Filed February 29, 2008
     
   
Form 10-Q for the Quarterly Period Ended September 30, 2008
Filed October 31, 2008
File No. 1-08944
   
 
Ladies and Gentlemen:
     Cliffs Natural Resources Inc., an Ohio corporation (the “Company”), is submitting this letter in response to the comment letter from the staff of the Securities and Exchange Commission (the “Commission”) dated November 26, 2008 (the “Comment Letter”) with respect to the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2007 and Quarterly Report on Form 10-Q for the quarterly period ended September 30, 2008.
     The Commission has asked that the Company either respond to the Commission’s comments in the Comment Letter within 10 business days or tell the Commission when the Company will provide a response. The Company is currently reviewing the Comment Letter. The Company is requesting that it be allowed to respond on or before December 19, 2008. This additional time will enable the Company to consult with the appropriate individuals in order to fully and adequately respond to the Commission’s comments.
     If you have any questions regarding the foregoing, please contact the undersigned at (216) 694-4822.
Very truly yours,
CLIFFS NATURAL RESOURCES INC.
         
     
  By:   /s/ Laurie Brlas  
    Laurie Brlas, Chief Financial Officer   
       
 

GRAPHIC 2 l34763al3476301.gif GRAPHIC begin 644 l34763al3476301.gif M1TE&.#EA80%Y`/?_`.#J[9*US@!5EI6YT3I[K-GF[5N1N<78Y=WI\-SH[ZG' MV@!-D7FEQ5.,MOS\^M'@Z;G0X7VIR+3.X2USIHFQS4:$L?K\^H>OS?K\_.[T M]VV,))*WT(6MRLS>Z>+L\8RQS0MGP\]3BZ;O2X?3X^+[4XJ[)W._T^!QHH?O\[G0W_'V^-+A[.7N])*I6K/,WLKSR])J]U8>NR^CP]>;N\J"^U/GY M]?+V]VJ=P)V^T_K[^IJ\TMOCR?3V^(JPR]OG[?'Y^>#J\M#?Z>[S]H:ORX^T MS[#)VW&@PH.MS/3X^O3W]7F6-/CZ^'*AQ7N\O;Z^L?:Y^3L\&J*'O#T]^KR]099F72BPNOR]^WPY#!TI]7CZZ;# MU^CN\>#I\`M:F-;>PL38Y*N]@.?P]F>(&FB:O_/UZ_#U]7&?P9[`UIJ[T\[? MZ>OQ\ZC%V/K[^<7:Y^KP]JO'W,77Y&:9OYR[TO;Z^!%?F@!5E\C9XO3W\(RR MS`!4DX:>2`17EL36XO?Y^O/W]>OQ]:O'V:_`AD"`L+S2X_?X^G>FR/?Z_//W M^?#V^O#S]>7N\>'K\F6&%W>CPP99E<+7X@]?G/O[^X.KR6R;P011DK/,VZ?% MVR!IH5M_!_W]_/[^_OS]_?S]_/S\_?S\_/+U^/'U]_W\_?W\^^GQ].SQ]O7Y M^>GQ]@13E9V\U&64MV:'%F^?PN[T]*_,W&N=PMCCZ=OGZ\S:YEZ!#'^HQN[Q M]>#I\_O[_8*JROW]_?___R'Y!`$``/\`+`````!A`7D```C_`/T)'$BPH,&# M"!,J7,BPH<.'$"-*G$BQHL6+&#-JW,BQH\>/($.*'$FRI,F3*%.J7,FRIO8,.*'4NVK-FS:-.J75M37"=3I-C*G5NQ5PE$.8!U\O>-))T' M)HR\V>/N40$6"L.)&3)B1`8QXAJ*$P.H,9=U!H%P>=:XLV?/&8859)'ALVG/ M0,B%&TBNKS\R#VH-N%`%Q:-/:P:ZILOTFPI@J%!=@J=CSLA%78Z`H+%`AHP% MNW1)XF`OH;LP$SR%>;,[X;=O;[!K_\=E,`#V">C3JT>O'45!)>OCI]?.X\[` M<'T_33DRBOGS$+]80X`+"?#F5!Y.7(**!@QJ@,H,B7C4%R>*6/,?#;_\(L`O M-(30W!87(&:0%,\U=TMW"MU2H@S8&,1`B0O$*..,,8%!N63IIA%UFDG?=2Z0)T%[CNHJKT4N4(&DL_3W93=UX!*+ M&;XTH$FK(:10P*0_]?6-++])LR"FX.:`B`JR"/0=17W%L\"H(5A#0CW,",0, M&A&`X*:K9Q0TZYAK.M3FE[<2E.N7#0QBPL$(([S#%WK2><0."4!PE^B@`I841>`FAP%XEPJ,`G30\YP_UPHPT71/@;28(2S_[1`=GKA) M@R2?.&!0$B8(8<(..*RV-4Z='(-7RF)7KNDEP!Q#BBH179.%X&$4HU`"`VQ0 M^@:BS$VKO[;B_>4*GR`A^^RR/Q"'04F'(,D#M-/.!``$8>`%U'WJ@LP*4VP0 M2PLVF//X3N!TJS.&I0&UTT^H"6E?D M,]`,"1U"P`,5+4`PFN2OO_[:N(`[G\'`W_[TUXX&".H[)_B8EZ36G.=@"`0B M\,(>-O:\FLQ!!3/0P0PVR,$.>O"#(.2@#D8X`U.$CQ3CZX1Q"A*-%*SO:.ZC M&_P6(C_Z"<1^P^*5#/36,&$1BSE>``=!_\1`A1AA2$R[V$6=/+2`+>SA1Q6D M"3G&`1(AZL8!B9B#%@U7$#^D0$P+@"%%WF>WH>%*5T8JE!JQQD-@\!D967>W,XII%-:(I2QE M.0H.H"AI`M#$+'X#A`9J096$#`*X+` MC2K<``9A2($F8)F";GKSF^`,ISBM`<$+J.$;S;3(&"1AJ`G(0R$X0(8DYBF) M(*B.7V6+K/$$S# M.P?94Y]@P`^'#"*9"QC%*P1"Q0#B30PAF-58HL&2`V)EE54!;8QDKY@80+0 M892'ME`!`Q@`&5LHU`+99Y][WF^`!)1$;@:"6U>.2;N88$!%AGSC&BO( M[IATT8!"H$`!*(B`)(J4Q`6$`0[+531"RX6)(_3$!1C")5 MB5K%P`9DX$RZRN&?K$")V[;.O7;=&U%[^Y`$A$%4?6K.QPY%660&8P<)3LFY MT`"#=;V1@58X`5Q-LIHKK""K"KQL<)8BWV:(;R.R;_O: M%S_M;@D6]L"'@!O\X`A/N,(7SO"&._SA$(^XQ"=.\8I;_.(8S[C&-\[QCGO\ MXR`/N?>D6^(X%RGNN[QPVE8>]XC?&,`:!G)T?_+A&J-4`"+ZXI@?. MX\O2OW&.HZ-#'!BP@*!6\XTD\.RP&+@#W MMU'1!WM90`'B8`228`4-4'#]EGD(<5CK%P2E0``&8`B><`(#00&2\`TK4`$0 M\`@MD`3=X`(0(`%,``HB$`F\X`EYTA>;(`/^PPA;8"9JU0VAT`@FP`9;P`V, M@`1;\`?^D`$38`)0D`)G(`'9$`9MX`\/0`2ZP`3^8`DB\`/^<`X#08-)2`6> ML`ZID`40$(*9P`%'\`!*(`)"``L3D`I%L`UA$`'@T`#Q(!`,X`7B(`DK\`@G ML`7&@`5AP`"OH`6ZX`BO@(0AR`0XL`7;\`<50`68_P>!!3$)W8!6_@``+S`$ M!&`&`[$!%>`/J;`"T```9$`'$Z`%6#!:H)`")I`&6""%`C$%Z.$#E2`"?5<' MFP`#;B`0CW`$`G$%(B"%0V`%3]`!88!U/S`!2>`/'+`"!B`%_M`$$U`#!=$" M$V`F)N`)=!`/!C`)C1`'WR`%85`#X>8'*'`$4"0$$X`)*\`&-V0`XE`!`^`/ M=T``H&`$!#`0/_``12`"18`%?B`&]Z`+;L`%7+`(%`:)#,$$W>`!_N`XPV`% MFMB0G.@/])`"!'`$@K`.81`&GE<-XE`(&YD*'N`:7;`"']``01`&YI`)5O`` M;N`%/R($1^!D""`"2.`/F/\@C'^0`I*0!2G@/^L@"1*@!`1P!V40C051"M+A MDQ1P#FQ@D5;@!7'0##>05%,@!A'0``-1`"*0`"O0!?X`#A%@`-\``R(``Q-P M!$N@"*0D$$6@"T=@>['@#WC@"4SE`X^(D`(!`$2P"`+1""<`*@HP$(+0B;=` M!>F0!'10#A,`"L4`!\/`!ST`!,DP`0;`15U@`&*0!2L0!NLP"*/@!P`N60`4L@#O5`!EQ0"UOP!D:`#*Y1`V&0"0;`CCY%FS"0"LF`"R)@ M`Q3_D`6.XPBET`$V.009P`*-<`46,`L58`7$H)<-(0M>T`!)0`L-``-+@)%8 M(`KF4`7(X`\K`#1D(`(0,"@$@`7?<`M>,`Y]H0A:60K4L`49T``-(`=R<`3^ MHP`3H`?^8`YAX`*<,`A;@`3[V'<[$`860`^2X`XHD`6I<`IA``H>D`!-Z`^, M$`9D$`YG<`1CD`H&T`-Q@`7$D`T-,`+#D`6;@`#=,`#F@`"`,`AAX`/^4`6>$'CTF1"K M\07(8`56@`QHX`!>$`96X`D#<`*^Q`!BM`198$\"409>_^`)DD``!Q!W@<`# M`M$%5O`)6=`!6&@'#8`!$``#0-`7"B`"$R`"Q-8/S-`&R\8" M/7`'>D"O]>H\:5`*I:`,`U$,-?_P"KLA"Y50"8@1#ES@9-\@#\\@$'$0!*7I M#RR0!"-[!;?C#SX0!,G(KB'1'>*0E[]9$$MBM0ZAM5C+M5++$9RE+1+AM2/Q M@`B1;P9AME^[MFS;M@;2%XIG+@!'!Y`0*0UY3@21!A`P"*TV$6*`!6BK&Z=P ML2#Q"<80">AP.$N@$'TA#HYS#7<@"X;#`J*#3OX`"_%J$!U0"Z6P;'#PKPJ! M`7"0N`PQ#CU`#@:!!4_P!,DH#M"P!E5+#)G0M01Q6(V[=7#F=RCR#3WP(XD[ M!F$GM@Z`'ZY!ME"Q&@?@!M_1!A10MS@P!`0$WH`4NL`$O$P[5<`4)(#<(L0I[``CA(`&;$`%& M<`?10`)3(`=*-P#+(`7.6A!RP`!:``81,`P?$`T.P0YO4"X,P0)OP#,$402W MX`I&D`J#E0^?(!`UL%$$80Q:\'UOL`[?4``!<`??(`9[$+5T^:H#D0&!,`41 M``!K0`(1$`$YM0XD@`#H]`UX(,-@@4Z\P`-Z`P#1,@2&,`5HT`8D@`6M$`O- M@`*U(!!?0`4"`07&D`%7X`]CD`##\`61<`:5(!!,<`(_$`YDT`$2D`2ITP3< M$`4,F0`M<,8"02\,$`=I\`5]@0!+8`EF(`1Z,`9(D`QG<"U?_X`85V`F+7`" M8E40;."7W[`!D(``V.L!@-#(@J`(JY`)W,`-N4>T`U`!N2<(';`$=(`!'Q`$ M>K`'.'``OM`,/Q``+X,&]"`B4E`/@>`'_E`#)]`!8RP0"-"R9F`"AI`.$2`. ML*``49`Z"7``9N";_B#-2N`"%BP08G`+<.H/BQ`/S,``&],"'T`0C6``^2`0 MP\``!I`&^D$%Y\`)=H`,#.D/?^`%D.(:9^`.0/`(59``OJ#*D.$/48`,3-`7 M]^P*8K$:S;`(@H"TL%`(@(``OZ(%R1`(Z>`/!5#._D`'#(`'..!4!Q"/7,`! M3;`"=A`)$0`%]L`!13``@_`'#:`$#_^P`>;``-O@"`P`"%,P#4?K#VY0"8\P M"&(P!>:``5+P`&]0#<8P`$E@`#N@!&R0"5*@#M]@!#@0!!M0!($0R0-A`E,` M`0QI`8'`D*UP`':``T;0!>QP`;P`5$0D6#_<4K^\`E5(!!W(-$V8-NF60L4T(1^L`<`QP+&$`C+P`.`/`QX$;\;;$O`! M]0R<*X#=!I``XFT$!_`())`,CZ`$"4`!J_$&"<`!=>L.MC`%4:`$CI!3D<$" MPI"]//``%)`$WP`*!X`"'9`,M?``K)`,2O`"'R802`T':V!EOE`-'"`:-:`% M[B`W?&W!?9'J`Q$$EIT`FQ#5V^`#G[`'`U`)$#`%R1"&`,`!;1`(H``!4WT! M]!8%CO`!D^`/E'`!\SD0EI`*VC(&-Y`$/_\L$+-@XLVP`A0P!5Z`!'M`"+Y0 M`4+@#W`0"/&BC(T`#080`#=@`**@!+X@#)"P`5K0#-^0HU@0")$5``V`#1Y@ M`()`#TQ/%DP@,F`<`;"P#E/P"A[``$V@!7(`"`-@`@)A`SR``.6@!1_`!(1] M`"M`"P90"L-@!T*@U?Z``SM0">S[":*U"7#0!E-0`-B0.EW'PP+!".ZMC4!@ M`V#``E>`!PB`#@!.;`!"M0`!S_T`@#X`CAL`.E\`UU8`!C0"^<[P8>X`)(L`G^P`<&L/Z- MX`]JK`5:L`X_T,X`$/S^`!`7-@!*MT?0MTU,POF#\,:?OSL^<$1)5:Q1D60& M'OA+XF+80Q<(6#Q8M(&!N8?^-A@I9FF$%F-#%&S(\`?*#5#K?)0\F=+G3Z!! MA0XE6M3H4:-8'CWD]Z2'0O90^-/,Q+I6 M@DY4P?&(2^E/0P0%,!(%@SL?*==L*) M`L61@*^'$JB$/\'XH.7G[C0ZJ$EGO)IC3'\\9&H M9GY\"!,4'QK#D4-^R@0#H!@$:H@C4]+GH7&"0NZA&BSYQJD/KC@%!'#/9:;+/5=EMNN^WV M)RRP\">!0A+Y(I%E(@%"D5?\R2"!E)1)P$U_G.%##W]:H("%E&P<(]IFOCCQ M"3,>"N6;,V",.([SXQ`SD@BC_PI%-!D'#A0'V4`."6O@@9``N!@B``QN66$^*.-3@ M((`(.H@#.Q;,2.*"?/AXA(,WW+D&@KO<,T$0*1Q)J8A^/J#`D#]($*2?).J9 MPA47-AC`A0>!@GESSCOW?/.'OFFDBV&(P>,!09+(!X,/$K#@@DRTJ.(;1K@@ MX05_6C&AD@Z:"<01)`;P9XH,08%@@`&^$:;W"R`(8H=*;E!P`S*"<*$(0ECH M@`\\=O"'CPB8<&B8?NQ9(0%8NECE#ES0F.:*,@AA(IX'R/AOF'S0\$<+)ESX MQ)]MN"$24\@7(?(5@*!\3H$+9&`#<962:KA!,./R10\*X8#6?>,"H5`'WK:! M_X$`%$`O@_"#(`:P`@@PP0C^<`'*:O$#+U4XX0^>UX%6^",`A-@`#8%@ M!!*<8`T70(`_',"!`U3!'\.@`!\ND`LF*)$_!3!``#8@A024H@L4J,=#)G'! M1\@#I/`01^#@`V60@@4HD(!P M%&(2G^!"$]A0C0T@P1\FJ`4)<.`/7*00%\-#CAL<<89(?*,+CW1%,GY@C"*X MP1\G\-XJ#G"%!)BC"B?8P(.`$($B7&")74"`%("`@'P\1`E0F,*:9A&'#MRA M%'7(DCR600=_X("7JX"*(%J``G]T8`.E<>-/YGA-;/]F\UJARX44W.`*#A1@ M`ST(Q!@$@0#6]:`&$7@!!SYA!!L`@P#Q6D`QN'.`; M&["#"5(Q@!\,XA5R\`<"NJ"`?EZ!#8/[P0,88`P*<(,,78B"&V[1"`HTXPY5 MV,`)2/`,RYTA$.;PA2N,405B:.$0H"A$+*;A@1UP0`@,6,0!"O,'X17!%0G4 M9E&->M18^80.$/@!'3``ASLTP1^GX%<2FO2*)\3S%!\!!)B240,L,($%+?`` M!I(1!`0T@Q/(-,0/6M"$3V0@`X9@4".>\$A_?.$)17B(#9Z0N6CLM0G#2$*9 MAO$#")R'!8C-43,02P;E7,.D'P=X0C0>@H,G*'()[/"'&#C;#,Z^$:FC)>T< MJW7:$)56M:M=(&I=>Q36QE:V+GMM;8]Q9@4.YRV5N]^UWPAE>\XR5O>^,97OO.E;WWM>U_\YE>_^^5O?_W[7P`'6,`#)G"!#2S@ $@```.S\_ ` end
-----END PRIVACY-ENHANCED MESSAGE-----