# EDGAR Filing Document

**Accession Number:** 0002082866
**File Stem:** 0001140361-25-036409
**Filing Date:** 2025-9
**Character Count:** 2460
**Document Hash:** 146f279cf084296e3022df6b2f5af368
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001140361-25-036409.hdr.sgml**: 20260130

**ACCESSION NUMBER**: 0001140361-25-036409

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250929

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Steel Newco Inc.
- **CENTRAL INDEX KEY:** 0002082866
- **STANDARD INDUSTRIAL CLASSIFICATION:** NATIONAL COMMERCIAL BANKS [6021]
- **ORGANIZATION NAME:** 02 Finance
- **EIN:** 393738880
- **STATE OF INCORPORATION:** GA
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 3400 OVERTON PARK DR. SE
- **CITY:** ATLANTA
- **STATE:** GA
- **ZIP:** 30339
- **BUSINESS PHONE:** (706) 641-6500

**MAIL ADDRESS:**
- **STREET 1:** 3400 OVERTON PARK DR. SE
- **CITY:** ATLANTA
- **STATE:** GA
- **ZIP:** 30339

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Steel Newco Inc.
- **DATE OF NAME CHANGE:** 20250821

[PNFP Letterhead] [SNV Letterhead]

*Via EDGAR*

September 29, 2025

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-4628

Attention: Aisha Adegbuyi

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| | |
|:---|:---|
| **Re:** | **Steel Newco Inc.<br> Amendment No. 1 to Registration Statement on Form S-4<br> Filed September 29, 2025<br> File No. 333-289866<br> Request for Effectiveness** |

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Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations of the Securities and Exchange Commission promulgated under the Securities Act of 1933, as amended, Steel Newco Inc. hereby requests that the effective date of the above-captioned Registration Statement on Form S-4, as amended, be accelerated to 4:00 p.m., Eastern Time, on September 30, 2025, or as soon as practicable thereafter.

Please contact H. Rodgin Cohen of Sullivan & Cromwell LLP via telephone at (212) 558-4000 or via e-mail at cohenhr@sullcrom.com with any questions you may have. In addition, please notify Mr. Cohen when this request for acceleration has been granted.

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| |
|:---|
| Sincerely, |
| **Steel Newco Inc.** |
| By: /s/ M. Terry Turner |
| Name: M. Terry Turner |
| Title: Co-President |
| By: /s/ Kevin S. Blair |
| Name: Kevin S. Blair |
| Title: Co-President |

---

cc: H. Rodgin Cohen, Sullivan & Cromwell LLP<br> Mitchell S. Eitel, Sullivan & Cromwell LLP<br> Edward D. Herlihy, Wachtell, Lipton, Rosen & Katz<br> Brandon C. Price, Wachtell, Lipton, Rosen & Katz

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