February 18, 2010
Securities and Exchange Commission
100 F Street NE
Washington D.C. 20549-7010
Re: | Cliffs Natural Resources betfred reviewsInc. Commission File 1-8944 |
Form 10-K Annual Report for Fiscal Year Ended December 31, 2009 |
Ladies and Gentlemen:
Pursuant betfred reviewsto the requirements of the Securities and Exchange Act of 1934, we are transmitting herewith Form 10-K (including exhibits) for the year ended December 31, 2009.
The betfred sportsbookfinancial statements of Cliffs Natural Resources Inc. and Subsidiaries included in this report, for the year ended December 31, betfred games2009, reflect no material changes from the preceding year in any accounting principles or practices, or in the method of applying any betfred reviewssuch principles or practices.
Sincerely, |
/s/ Laurie Brlas |
Laurie Brlas |
Executive Vice President and Chief Financial Officer |