August 2, 2006
Mr. Rufus Decker
Accounting Branch Chief
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E., Stop 7010
Washington, D.C. 20549
| Re: | Nucor Corporation |
File Number 1-4119
Form 10-K for Fiscal Year Ended December 31, 2005
Form 10-Q for Fiscal Quarter Ended April 1, 2006
Dear Mr. Decker:
Nucor Corporation acknowledges receipt of your letter of July 21, 2006. Due to the schedule of our very small financial reporting staff, we will not be able to respond to the comments within ten business days; however, we expect to present a response to the Commission no later than August 25, 2006.
Very truly yours,
/s/ Terry S. Lisenby |
| Terry S. Lisenby |
| Chief Financial Officer, Treasurer |
| and Executive Vice President |
| cc: | Ernest Greene |
Jeanne Baker
