Question: What company was a steel and shipbuilding company that began operations in 1904 and helped to launch the USS Cushing on 30 September 1943?

Context paragraphs:
Oshima Shipbuilding: Oshima Shipbuilding Co., Ltd. is a privately held Japanese shipbuilding company.  The company was founded on February 7, 1973 and began operations in June 1974.  It is a joint venture between Sumitomo Corporation, Sumitomo Heavy Industries, and the Daizo Corporation.

USS Kangaroo (IX-121): The second USS "Kangaroo" (IX-121), an "Armadillo"-class tanker designated an unclassified miscellaneous vessel, was the second ship of the United States Navy to be named for the kangaroo, a family of herbivorous, leaping, marsupial mammals of Australia, New Guinea, and adjacent islands.  Her keel was laid down as "Paul Tulane" under Maritime Commission contract (T. Z-ET1-S-C3) by Delta Shipbuilding Company, New Orleans, Louisiana, on 28 September 1943.  She was renamed "Kangaroo" 27 October 1943, launched on 6 November 1943 sponsored by Mrs. Rufus C. Harris, acquired by the Navy on bareboat basis 17 December, and commissioned on 20 December with Lieutenant G. D. Lawson in command.

USS Artisan (ABSD-1): USS "Artisan" (ABSD-1), later redesignated as (AFDB-1), a ten-section, non-self-propelled, large auxiliary floating drydock, was the only ship of the United States Navy given this name.  She was constructed in sections during 1942 and 1943 by the Everett Shipbuilding Company, in Everett, Washington; the Chicago Bridge & Iron Company, in Eureka, California; the Pollock-Stockton Shipbuilding Company, in Stockton, California; and the Chicago Bridge & Iron Company, in Morgan City, Louisiana.  Her official commissioning ceremony took place at Everett, Washington, on 10 May 1943, Captain Andrew R. Mack in command.

USS Cushing (DD-797): USS "Cushing" (DD-797) was a "Fletcher"-class destroyer of the United States Navy, the fourth Navy ship named for Commander William B. Cushing (1842–1874), who distinguished himself during the American Civil War.  "Cushing" was launched on 30 September 1943, by Bethlehem Steel Co., in Staten Island, New York; she was sponsored by Miss Katherine A. Cushing, a daughter of Commander Cushing.  The vessel's commissioning was on 17 January 1944, with Commander Louis F. Volk in command.

Bethlehem Steel: The Bethlehem Steel Corporation (commonly called Bethlehem Steel) was a steel and shipbuilding company that began operations in 1904 and was America's second-largest steel producer and largest shipbuilder.

USS Robalo: USS "Robalo" (SS-273), a "Gato"-class submarine, was the only ship of the United States Navy to be named for the róbalo or common snook.  Her keel was laid down on 24 October 1942 by the Manitowoc Shipbuilding Company at Manitowoc, Wisconsin.  She was launched on 9 May 1943, sponsored by Mrs. E.S. Root, and commissioned on 28 September 1943.

Manitowoc Shipbuilding Company: Manitowoc Shipbuilding Company, located in Manitowoc, Wisconsin, was a major shipbuilder for the Great Lakes.  It was founded in 1902, and made mainly steel ferries and ore haulers.  During World War II, it built submarines, tank landing craft (LCTs), and self-propelled fuel barges called "YOs".  Employment peaked during the military years at 7000.  The shipyard closed in 1968, when Manitowoc Company bought Bay Shipbuilding Company and moved their shipbuilding operation to Sturgeon Bay.

USS Appalachian: USS "Appalachian" (AGC-1) was laid down under a Maritime Commission contract (MC hull 200) on 4 November 1942 at the Federal Shipbuilding & Drydock Company in Kearny, New Jersey; launched on 29 January 1943, sponsored by Mrs. John Frank Mclnnis; acquired by the Navy on 27 February 1943; converted at Brooklyn, N.Y., by the Todd Shipbuilding Company for naval service as an amphibious flagship; and commissioned on 2 October 1943, with Captain James M. Fernald in command.  "Appalachian" was the lead ship of the "Appalachian" class.

United States Shipbuilding Company: The United States Shipbuilding Company was a short-lived trust made up of seven shipbuilding companies, a property owner and steel company.  Its stocks and bonds were unattractive to investors, and several of its member shipyards were overvalued, conditions which brought down the company less than a year after it was formed in 1902.  The company was replaced by the Bethlehem Steel Corporation in 1904.

USNS Abiqua (T-AO-158): Abiqua (MC hull 548) was laid down on 18 June 1943 by the Alabama Drydock and Shipbuilding Company, Mobile, Alabama. ; launched on 22 September 1943; sponsored by Mrs. George Bliss Jones; and delivered to the Cities Service Company for operation on 31 October 1943.

Supporting paragraphs: USS Cushing (DD-797) Bethlehem Steel
Answer: Bethlehem Steel