November 8, 2018
VIA EDGAR CORRESPONDENCE
Division of Corporation Finance,
Office of Manufacturing and Construction,
U.S. Securities and Exchange Commission,
100 F Street, N.E.,
Washington, D.C. 20549, U.S.A.
Attention: Mr. Frank Pigott, Staff Attorney
Re: Acceleration Request for NIPPON STEEL & SUMITOMO METAL CORPORATION
Registration Statement on Form F-4, filed on November 2, 2018
File: 333-228135
CIK No. 0001140471
Dear Mr. Pigott:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, NIPPON STEEL & SUMITOMO METAL CORPORATION (the “Company”) hereby respectfully requests that the effective date of the Registration Statement on Form F-4, No. 333-228135, filed on November 2, 2018 (the “Registration Statement”), be accelerated, so that the Registration Statement may become effective by 5:00 p.m. Eastern Standard Time on November 9, 2018, or as soon thereafter as practicable.
Sincerely, | ||
NIPPON STEEL & SUMITOMO METAL CORPORATION | ||
By: | /s/ Shozo Furumoto | |
Name: | Shozo Furumoto | |
Title: | Executive Officer, Head of Legal Division | |
Cc: Keiji Hatano (Sullivan & Cromwell LLP)
