# EDGAR Filing Document

**Accession Number:** 0001860805
**File Stem:** 0001193125-23-087711
**Filing Date:** 2023-3
**Character Count:** 2143
**Document Hash:** 71d6d97f2ae4e7102a2a869159c77370
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-23-087711.hdr.sgml**: 20230531

**ACCESSION NUMBER**: 0001193125-23-087711

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230331

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Algoma Steel Group Inc.
- **CENTRAL INDEX KEY:** 0001860805
- **STANDARD INDUSTRIAL CLASSIFICATION:** STEEL WORKS, BLAST FURNACES  ROLLING MILLS (COKE OVENS) [3312]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** A1
- **FISCAL YEAR END:** 0331

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 105 WEST STREET
- **CITY:** SAULT STE. MARIE
- **STATE:** A6
- **ZIP:** P6A 7B4
- **BUSINESS PHONE:** 705-945-2351

**MAIL ADDRESS:**
- **STREET 1:** 105 WEST STREET
- **CITY:** SAULT STE. MARIE
- **STATE:** A6
- **ZIP:** P6A 7B4

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** 1295908 B.C. LTD.
- **DATE OF NAME CHANGE:** 20210505

**Paul, Weiss, Rifkind, Wharton & Garrison LLP** 

**1285 Avenue of the Americas** 

**New York, New York 10019-6064** 

March 31, 2023

<u>VIA EDGAR</u> 

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:** | **Algoma Steel Group Inc.**  |

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**Form 20-F for the Fiscal Year Ended March 31, 2022** 

**Filed June 17, 2022**

**File No. 001-40924**

Ladies and Gentlemen:

On behalf of our client, Algoma Steel Group Inc. (the "<u>Company</u>"), reference is made to your letter dated March 10, 2023 regarding the above-captioned Form 20-F. As previously discussed by telephone, the Company will provide its response to your letter by April 6, 2023.

Should you have any questions regarding the foregoing, please do not hesitate to contact the undersigned at (416) 504-0524 or Adam M. Givertz at (212) 373-3224.

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| |
|:---|
| Very truly yours, |
| /s/ Christian G. Kurtz |
| Christian G. Kurtz |

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cc: Andi Carpenter

Jean Yu

*Securities and Exchange Commission*

Rajat Marwah

John Naccarato

*Algoma Steel Group Inc.*

Adam M. Givertz

*Paul, Weiss, Rifkind, Wharton & Garrison LLP*