Bethlehem Steel
The United States Shipbuilding Company planned in 1903 to reorganize as the Bethlehem Steel and Shipbuilding Company, this would be the second company to use the name Bethlehem Steel. However, the United States Shipbuilding Company was not reorganized as the Bethlehem Steel and Shipbuilding Company; instead a plan was drawn up for a new company to be formed to replace the United States Shipbuilding Company. The new company would take the "Bethlehem Steel and Shipbuilding Company" name. The plan was carried out in 1904, but the new company did not take the "Bethlehem Steel and Shipbuilding Company" name; instead, it was named Bethlehem Steel Corporation.