UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, D.C.  20549


FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of
The Securities Exchange Act of 1934

 
Date of Report (Date of earliest event reported):
April 27, 2009

United States Steel Corporation
(Exact name of registrant as specified in its charter)

Delaware
  
1-16811
  
25-1897152
(State or other
jurisdiction of
incorporation)
  
(Commission File Number)
  
(IRS Employer
Identification No.)

600 Grant Street, Pittsburgh, PA
  
15219-2800
(Address of principal executive offices)
  
(Zip Code)

(412) 433-1121
 (Registrant's telephone number,
including area code)

 
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

¨
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

¨
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

¨
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

¨
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

 
 

Item 2.02. Results of Operations and Financial Condition

On April 27, 2009, United States Steel Corporation issued a press release announcing its financial results for first quarter 2009, a dividend reduction and additional actions to enhance liquidity.  The full text of the press release, together with related unaudited financial information and statistics, is furnished herewith as Exhibit 99.1.

Item 9.01. Financial Statements and Exhibits

 
(d)
Exhibits

 
99.1
Press Release dated April 27, 2009, titled “United States Steel Corporation Reports 2009 First Quarter Loss, Declares Dividend Reduction and Announces Additional Actions to Enhance Liquidity,” together with related unaudited financial information and statistics.

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

UNITED STATES STEEL CORPORATION

By   
/s/ Gregory A. Zovko
 
Gregory A. Zovko
 
Vice President & Controller

Dated:  April 27, 2009