United States Steel Corporation has received a communication from the Division of Corporation Finance, Office of Manufacturing, following the completion of a review of the company's Amendment No. 1 to Preliminary Proxy Statement on Schedule 14A, which was filed on February 26, 2024. The correspondence, dated March 7, 2024, addressed to Duane Holloway, General Counsel of United States Steel Corporation, serves as a reminder that the company and its management are responsible for the accuracy and adequacy of their disclosures. The review by the Securities and Exchange Commission (SEC) staff does not alleviate the company of its responsibilities, despite any comments, actions, or lack thereof from the SEC staff.

United States Steel Corporation has received a communication from the Division of Corporation Finance, Office of Manufacturing, following the completion of a review of the company's Amendment No. 1 to Preliminary Proxy Statement on Schedule 14A, which was filed on February 26, 2024. The correspondence, dated March 7, 2024, addressed to Duane Holloway, General Counsel of United States Steel Corporation, serves as a reminder that the company and its management are responsible for the accuracy and adequacy of their disclosures. The review by the Securities and Exchange Commission (SEC) staff does not alleviate the company of its responsibilities, despite any comments, actions, or lack thereof from the SEC staff.