April 25, 2012
VIA EDGAR AND HAND DELIVERY Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-4631 Attention: Rufus Decker |
Re: | ArcelorMittal |
Form 20-F for the Year ended December 31, 2011 |
Filed February 22, 2012 |
Form 20-F/A for the Year ended December 31, 2011 |
Filed March 6, 2012 |
File No. 333-146371 |
Dear Mr. Decker:
ArcelorMittal (“ArcelorMittal”) sent a response letter dated April 25, 2012 to a staff comment letter dated April 11, 2012 relating to the above-referenced Form 20-F and Form 20-F/A.
Further to such response letter, ArcelorMittal acknowledges that:
(i) | it is responsible for the adequacy and accuracy of the disclosure in its filings; |
(ii) | staff comments or changes to the disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
(iii) | ArcelorMittal may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Please advise us if we can provide any further information or assistance to facilitate your review. Please direct any further comments or questions to John D. Brinitzer (+33-1-4074-6924) or to Monica Kays (+33-1-4074-6983) at our counsel Cleary Gottlieb Steen & Hamilton LLP.
Sincerely,
/s/ Henk Scheffer
Henk Scheffer
Company Secretary
Company Secretary
/s/ Genuino Christino
Genuino Christino
Vice President, Group Accounting
Performance Management
cc: John D. Brinitzer, Esq.
Monica Kays, Esq.
(Cleary Gottlieb Steen & Hamilton LLP)