May 24, 2010
Terence O’Brien
Accounting Branch Chief
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7010
| Re: | Nucor Corporation |
File Number 001-04119
Form 10-K for the year ended December 31, 2009
Definitive Proxy filed March 25, 2010
Dear Mr. O’Brien:
Nucor Corporation acknowledges receipt of your letter of May 20, 2010. We expect to present our response to the Commission no later than June 15, 2010. Please contact me at (704) 366-7000 should you have any questions at this time.
Very truly yours,
| /s/ James D. Frias |
| James D. Frias |
Chief Financial Officer, Treasurer and Executive Vice President |
1915 REXFORD ROAD CHARLOTTE, NORTH CAROLINA 28211 PHONE 704-366-7000