# EDGAR Filing Document

**Accession Number:** 0001302362
**File Stem:** 0000000000-23-000093
**Filing Date:** 2023-1
**Character Count:** 4329
**Document Hash:** 93cde783739d528a37a2c714c10b2b89
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000093.hdr.sgml**: 20230306

**ACCESSION NUMBER**: 0000000000-23-000093

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230104

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Mechel PAO
- **CENTRAL INDEX KEY:** 0001302362
- **STANDARD INDUSTRIAL CLASSIFICATION:** STEEL WORKS, BLAST FURNACES  ROLLING MILLS (COKE OVENS) [3312]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** 1Z
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 1, KRASNOARMEYSKAYA UL
- **CITY:** MOSCOW
- **STATE:** 1Z
- **ZIP:** 125993
- **BUSINESS PHONE:** 011-007-495-221-8888

**MAIL ADDRESS:**
- **STREET 1:** 1, KRASNOARMEYSKAYA UL
- **CITY:** MOSCOW
- **STATE:** 1Z
- **ZIP:** 125993

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Mechel OAO
- **DATE OF NAME CHANGE:** 20050801

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Mechel Steel Group OAO
- **DATE OF NAME CHANGE:** 20040903

## Text-Extract

```

United States securities and exchange commission logo

                     January 4, 2023

       Nelli Galeeva
       Deputy Chief Executive Officer for Finance
       Mechel PAO
       Krasnoarmeyskaya Street 1
       Moscow 125167
       Russian Federation

                                                        Re: Mechel PAO
                                                            Form 20-F for the
Year Ended December 31, 2021
                                                            Response Dated
November 1, 2022
                                                            File No. 1-32328

       Dear Nelli Galeeva:

               We issued comments to you on the above captioned filing on
December 13, 2022. As of
       the date of this letter, these comments remain outstanding and
unresolved. We expect you to
       provide a complete, substantive response to these comments by January
19, 2023.

               If you do not respond, we will, consistent with our obligations
under the federal securities
       laws, decide how we will seek to resolve material outstanding comments
and complete our
       review of your filing and your disclosure. Among other things, we may
decide to release
       publicly, through the agency's EDGAR system, all correspondence,
including this letter, relating
       to the review of your filings, consistent with the staff's decision to
publicly release comment and
       response letters relating to disclosure filings it has reviewed.

              Please contact Mindy Hooker at (202) 551-3732, Ken Schuler at
(202) 551-3718 or Hugh
       West at (202) 551-3872 with any questions.

                     Sincerely,

                     Division of Corporation Finance

                     Office of Manufacturing

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

January 4, 2023

Nelli Galeeva
Deputy Chief Executive Officer for Finance
Mechel PAO
Krasnoarmeyskaya Street 1
Moscow 125167
Russian Federation

**Re: Mechel PAO**
**Form 20-F for the Year Ended December 31, 2021**
**Response Dated November 1, 2022**
**File No. 1-32328**

Dear Nelli Galeeva:

We issued comments to you on the above captioned filing on December 13, 2022. As of the date of this letter, these comments remain outstanding and unresolved. We expect you to provide a complete, substantive response to these comments by January 19, 2023.

If you do not respond, we will, consistent with our obligations under the federal securities laws, decide how we will seek to resolve material outstanding comments and complete our review of your filing and your disclosure. Among other things, we may decide to release publicly, through the agency's EDGAR system, all correspondence, including this letter, relating to the review of your filings, consistent with the staff's decision to publicly release comment and response letters relating to disclosure filings it has reviewed.

Please contact Mindy Hooker at (202) 551-3732, Ken Schuler at (202) 551-3718 or Hugh West at (202) 551-3872 with any questions.

Sincerely,

Division of Corporation Finance
Office of Manufacturing