# EDGAR Filing Document

**Accession Number:** 0001302362
**File Stem:** 0000000000-23-001125
**Filing Date:** 2023-2
**Character Count:** 4085
**Document Hash:** 82dff22e983c0a50e44cf3b8bb996dad
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001125.hdr.sgml**: 20230306

**ACCESSION NUMBER**: 0000000000-23-001125

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230203

**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

                     February 3, 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
                                                            File No. 1-32328

       Dear Nelli Galeeva:

              We issued comments on the above captioned filing on December 13,
2022. On January
       4, 2023, we issued a follow-up letter informing you that those comments
remained outstanding
       and unresolved, and absent a substantive response, we would act
consistent with our obligations
       under the federal securities laws.

                As you have not provided a substantive response, we are
terminating our review and will
       take further steps as we deem appropriate. These steps include releasing
publicly, through the
       agency s EDGAR system, all correspondence, including this letter,
relating to the review of your
       filing, 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

February 3, 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**
**File No. 1-32328**

Dear Nelli Galeeva:

We issued comments on the above captioned filing on December 13, 2022. On January 4, 2023, we issued a follow-up letter informing you that those comments remained outstanding and unresolved, and absent a substantive response, we would act consistent with our obligations under the federal securities laws.

As you have not provided a substantive response, we are terminating our review and will take further steps as we deem appropriate. These steps include releasing publicly, through the agency's EDGAR system, all correspondence, including this letter, relating to the review of your filing, 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