0000000000-24-013940.txt : 20250218 0000000000-24-013940.hdr.sgml : 20250218 20241218093610 ACCESSION NUMBER: 0000000000-24-013940 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20241218 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Metallus Inc. CENTRAL INDEX KEY: 0001598428 STANDARD INDUSTRIAL CLASSIFICATION: STEEL WORKS, BLAST FURNACES ROLLING MILLS (COKE OVENS) [3312] ORGANIZATION NAME: 04 Manufacturing IRS NUMBER: 464024951 STATE OF INCORPORATION: OH FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD SEC FILE NUMBER: 001-36313 BUSINESS ADDRESS: STREET 1: 1835 DUEBER AVENUE SW CITY: CANTON STATE: OH ZIP: 44706-0928 BUSINESS PHONE: 330-471-7000 MAIL ADDRESS: STREET 1: 1835 DUEBER AVENUE SW CITY: CANTON STATE: OH ZIP: 44706-0928 FORMER COMPANY: FORMER CONFORMED NAME: TimkenSteel Corp DATE OF NAME CHANGE: 20140128 PUBLIC REFERENCE ACCESSION NUMBER: 0000950170-24-022078 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C<*)>+CS],*-2 P(&]B:@H\/"]&:6QT97(O1FQA=&5$96-O9&4O M3&5N9W1H(#8X,SX^+M\2FM@/C;_JINW$H:T&4@D1DY'-R[CGG/@9)'D+_S1.6C2%- M&/VD*11M<''317$XVRX&S(ZE\'9% ML%VB YR.( MPBCY,/\=7,\/D6G.(@*&.4L\\-9(Z_2R)N@]@P>T;F&T_F/?QH\G$8O'GN#Z M+Q:=DRN$'[) ^&K0RA*5 Z%*N*HE5C"32JA"B@;NJHHNF1/D6PJ$'-?@?@$;9(_BYG)AO S7)A.F U$1RJTC\]>RQ_7^*460C,(0WX>IS$_&&.77$:+DL3)UOTI.?%TK,T'P>Q()OT>);0. 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M M M M M M M M #/ %&5NID*96YD')E9@HR.#0V.0HE)45/ "1@H! end TEXT-EXTRACT 2 filename2.txt December 18, 2024 Kristopher R. Westbrooks Executive Vice President and Chief Financial Officer Metallus Inc. 1835 Dueber Avenue SW Canton, Ohio 44706 Re: Metallus Inc. Form 10-K for the Year Ended December 31, 2023 Filed February 28, 2024 Form 8-K Furnished November 7, 2024 File No. 001-36313 Dear Kristopher R. Westbrooks: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. December 18, 2024 Page 2 Form 8-K Furnished November 7, 2024 Exhibit 99.1, page 10 1. We note that in your presentation of the non-GAAP measures, you have adjustments for business transformation costs and IT transformation costs. Please remove these adjustments from your non-GAAP financial measures in future filings or further explain to us the nature of each of these costs and tell us why you believe they do not represent normal, recurring operating expenses. Refer to Question 100.01 of the SEC Staff s Compliance and Disclosure Interpretations on Non-GAAP Financial Measures. In closing, we remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Stephany Yang at 202-551-3167 or Melissa Gilmore at 202-551-3777 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing