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CONFIDENTIAL SUBMISSION VIA EDGAR
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-4628
| Re: | Worthington Steel, Inc. Draft Registration Statement on Form 10 |
Ladies and Gentlemen:
On behalf of Worthington Steel, Inc., an Ohio corporation (the “Company”), on April 19, 2023, pursuant to applicable provisions of the Securities Exchange Act of 1934, as amended, and the rules promulgated thereunder, we transmitted for confidential submission the Company’s Draft Registration Statement on Form 10 (the “Draft Registration Statement”), including Exhibit 99.1 thereto.
Please do not hesitate to contact me at (312) 876-7681 or cathy.birkeland@lw.com, Alexa M. Berlin at (312) 777-7201 or alexa.berlin@lw.com, or Patrick Kennedy, Vice President, General Counsel and Secretary of Worthington Industries, Inc. at (614) 840-3355 or Patrick.Kennedy@worthingtonindustries.com with any questions or comments with respect to the Draft Registration Statement.
| Very truly yours, |
| Sincerely, |
/s/ Cathy Birkeland |
Cathy Birkeland of LATHAM & WATKINS LLP |
April 19, 2023
Page 2
Enclosure
| cc: | Alexa Berlin of Latham & Watkins LLP |
Patrick Kennedy, Vice President, General Counsel and Secretary of Worthington Industries, Inc.