Worthington Steel, Inc.
100 Old Wilson Bridge Road
Columbus, Ohio 43085
VIA EDGAR
November 14, 2023
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.E.
Washington, D.C. 20549-4628
Attention: Jennifer Angelini and Geoffrey Kruczek
Re: Worthington Steel, Inc.
Registration Statement on Form 10-12B (File No. 001-41830)
Dear Ms. Angelini and Mr. Kruczek:
Worthington Steel, Inc., an Ohio Corporation (the “Company”), hereby respectfully requests that the effective date for its Registration Statement on Form 10-12B (File No. 001-41830) (as amended to date, the “Registration Statement”) be accelerated so that the Registration Statement will become effective at 4:00 p.m. Eastern Time, on November 16, 2023, or as soon thereafter as is practicable, pursuant to Section 12(d) of the U.S. Securities Exchange Act of 1934, as amended, and Rule 12d1-2 thereunder.
We request that we be notified of such effectiveness by a telephone call to Cathy Birkeland of Latham & Watkins LLP, the Company’s counsel, at (312) 876-7681, or by email to cathy.birkeland@lw.com.
[Signature page follows]
Sincerely, | ||
WORTHINGTON STEEL, INC. | ||
By: | /s/ Geoff Gilmore | |
Name: | Geoff Gilmore | |
Title: | President and Chief Executive Officer |
| cc: | Cathy Birkeland, Latham & Watkins LLP |
Alexa Berlin, Latham & Watkins LLP
