January 15, 2016
Via EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Request for Acceleration of Effectiveness of Registration Statement on Form S-3 |
| (Registration Statement No. 333-208930) |
Ladies and Gentlemen:
TimkenSteel Corporation, an Ohio corporation (the “Company”), hereby requests pursuant to Rule 461(a) promulgated under the Securities Act of 1933 that the effectiveness of its Registration Statement on Form S-3 (the “Registration Statement”) be accelerated so that the Registration Statement will become effective on January 20, 2016 at 4:00 p.m. E.S.T., or as soon thereafter as practicable.
The Company acknowledges that:
| • | Should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement. |
| • | The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement. |
| • | The Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Please notify Michael J. Solecki of Jones Day at (216) 586-7103 at your earliest convenience after the Registration Statement has been declared effective.
| Very truly yours, | ||
| TIMKENSTEEL CORPORATION | ||
| By: | /s/ Frank A. DiPiero | |
| Frank A. DiPiero | ||
| Executive Vice President, General Counsel and Secretary | ||