Item 7.01 Regulation FD Disclosure

In a press release issued on February 17, 2021, United States Steel Corporation (the "Company") announced that, in connection with the Company's recently completed offering of 42,000,000 shares of its common stock, the underwriter has exercised in full its option to purchase 6,300,000 additional shares of common stock (the "Additional Shares"). A copy of the press release is furnished as Exhibit 99.1 hereto.

On February 18, 2021, the Company issued and sold the Additional Shares to the underwriter. The Additional Shares were sold pursuant to the Company's effective shelf registration statement on Form S-3ASR (File No. 333-229713) filed on February 15, 2019 and the related prospectus dated February 15, 2019, as supplemented by the prospectus supplement dated February 2, 2021 relating to the Additional Shares.A copy of the opinion of counsel of the Company relating to the validity of the Additional Shares is attached hereto as Exhibit 5.1.

In accordance with General Instruction B.2 of Form 8-K, the information contained in this Item 7.01 and Exhibit 99.1 is being furnished under Item 7.01 of Form 8-K and shall not be deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), or otherwise subject to the liabilities of that section, nor shall such information and exhibits be incorporated by reference into any filing under the Securities Act or the Exchange Act, except as shall be expressly set forth by specific reference in such a filing.

Item 9.01 Financial Statements and Exhibits.





(d)    Exhibits



Exhibit No.   Description

    5.1         Opinion of Milbank LLP

   23.1         Consent of Milbank LLP (included in Exhibit 5.1)

   99.1         Press Release announcing the exercise in full of the underwriters'
              option to purchase additional common shares dated February 17, 2021.

    104       Cover page interactive data file (embedded within the inline XBRL
              document)

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