June 4, 2013
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 Form 20-F for the Year ended December 31, 2012 Filed February 15, 2013 File No. 1-35788 |
Dear Mr. Decker:
ArcelorMittal (“ArcelorMittal”) sent a response letter dated June 4, 2013 to a comment letter it received from the staff of the Securities and Exchange Commission (the “Commission”) dated May 22, 2013 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 Monica Kays (+33-1-4074-6983) at our counsel Cleary Gottlieb Steen & Hamilton LLP.
Sincerely,
/s/ H.J. Scheffer | /s/ E.J. Jansen | |
H.J. Scheffer | E.J. Jansen | |
Company Secretary | Vice President Tax & Insurance |
cc: | John D. Brinitzer, Esq. Monica Kays, Esq. (Cleary Gottlieb Steen & Hamilton LLP) |