September 14, 2007
Timothy A. Geishecker
Senior Counsel
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E., Mail Stop 4651
Washington, D.C. 20549
| Re: | Nucor Corporation | |
| File Number 001-04119 | ||
| Definitive 14A | ||
| Filed March 26, 2007 |
Dear Mr. Geishecker:
Nucor Corporation acknowledges receipt of your letter of August 21, 2007. Due to unanticipated delays resulting from difficulties in coordinating with members of the Compensation and Executive Development Committee and the consultant to this Committee on our responses, we will not be able to respond to the comments by September 21. We expect to present our response to the Commission no later than October 12, 2007 and would appreciate an extension of time to respond to the Staff’s comments through that date.
| Very truly yours, |
/s/ Terry S. Lisenby |
| Terry S. Lisenby |
Chief Financial Officer, Treasurer and Executive Vice President |
