October 13, 2009
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Attention: | Chris White, Branch Chief |
Gary Newberry
George Schuler
Re: | Cliffs Natural Resources Inc. Form 10-K for betfred reviewsthe fiscal year ended December 31, 2008 Filed February 26, 2009
Form 10-Q for the Fiscal Quarters Ended March 31, 2009 | |||
and June 30, 2009 Filed May 1, 2009 and August 1, 2009 | ||||
File No. 1-08944 |
Ladies and Gentlemen:
Cliffs Natural Resources Inc., an Ohio corporation (the Company), is submitting this Betfredletter in response to the comment letter from the staff of the Securities and Exchange Commission (the Commission) dated September 29, 2009 (the Comment Letter) with respect to the Companys Annual Report on Form 10-K for betfred reviewsthe fiscal year ended December 31, 2008 and Quarterly Reports on Form 10-Q for the fiscal quarters ended March 31, 2009 and June 30, 2009.
The Commission has asked that the Company either respond to the Commissions comments in the Comment Letter within 10 business days betfred sportsbook reviewor tell the Commission when the Company will provide a response. The Company is currently reviewing the Comment Letter. The Company is requesting that it be allowed to respond on or before October 16, 2009. This additional time will enable the Company betfred gamesto consult with the appropriate individuals in order to fully and adequately respond to the Commissions comments.
If you have any questions regarding the foregoing, please contact the undersigned at (216) 694-5446.
Securities and Exchange Commission
October 13, 2009
Page 2
Very truly yours,
CLIFFS NATURAL RESOURCES INC. | ||
By: | /s/ George W. Hawk, Jr. | |
George W. Hawk, Jr. General Counsel and Secretary |