June 28, 2011
VIA EDGAR AND HAND DELIVERY
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-4631
Attention: Rufus Decker
Re: | ArcelorMittal File No. 333-146371 Form 20-F for the Fiscal Year Ended December 31, 2010 |
Dear Mr. Decker:
ArcelorMittal (“ArcelorMittal”) sent a response letter dated June 23, 2011 to a staff comment letter dated May 31, 2011 relating to the above-referenced Form 20-F.
Further to such response letter, ArcelorMittal acknowledges that:
(i) | it is responsible for the adequacy and accuracy of the disclosure in its filings; |
(ii) | staff comments or changes to the disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
(iii) | ArcelorMittal may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Please advise us if we can provide any further information or assistance to facilitate your review. Please direct any further comments or questions to John D. Brinitzer (+33-1-4074-6924) or to Simon Clark (+33-1-4074-6854) at our counsel Cleary Gottlieb Steen & Hamilton LLP.
Sincerely,
/s/ Henk Scheffer
Henk Scheffer
Company Secretary
/s/ Genuino Christino
Genuino Christino
Vice President, Group Accounting
Performance Management
cc: John D. Brinitzer, Esq.
Simon Clark, Esq.
(Cleary Gottlieb Steen & Hamilton LLP)