UNITED STATES STEEL CORP : Regulation FD Disclosure, Financial Statements and Exhibits (form 8-K)

Item 7.01. Regulation FD Disclosure

On March 16, 2023, United States Steel Corporation (the “Company”) issued a
press release titled “United States Steel Corporation Provides First Quarter
2023 Guidance.” A copy of that press release is attached hereto as Exhibit 99.1.

In accordance with General Instruction B.2 of Form 8-K, the information
contained in Item 7.01 and the press release attached herewith are being
furnished 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
of 1933, as amended, 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

  99.1             Press Release, dated March 16, 2023, titled "United States Steel Corporation
                   Provides First Quarter 2023 Guidance."

104                Cover Page Interactive Data File (embedded within the Inline XBRL document).

CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS

This Current Report on Form 8-K contains information that may constitute
“forward-looking statements” within the meaning of Section 27A of the Securities
Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934,
as amended. We intend the forward-looking statements to be covered by the safe
harbor provisions for forward-looking statements in those sections. Generally,
we have identified such forward-looking statements by using the words “believe,”
“expect,” “intend,” “estimate,” “anticipate,” “project,” “target,” “forecast,”
“aim,” “should,” “plan,” “goal,” “future,” “will,” “may” and similar expressions
or by using future dates in connection with any discussion of, among other
things, statements expressing general views about future operating or financial
results. However, the absence of these words or similar expressions does not
mean that a statement is not forward-looking. Forward-looking statements are not
historical facts, but instead represent only the Company’s beliefs regarding
future events, many of which, by their nature, are inherently uncertain and
outside of the Company’s control. It is possible that the Company’s actual
results and financial condition may differ, possibly materially, from the
anticipated results and financial condition indicated in these forward-looking
statements. Management believes that these forward-looking statements are
reasonable as of the time made. However, caution should be taken not to place
undue reliance on any such forward-looking statements because such statements
speak only as of the date when made. Our Company undertakes no obligation to
publicly update or revise any forward-looking statements, whether as a result of
new information, future events or otherwise, except as required by law. In
addition, forward looking statements are subject to certain risks and
uncertainties that could cause actual results to differ materially from our
Company’s historical experience and our present expectations or projections.
These risks and uncertainties include, but are not limited to the loss or
reduction in availability of third party transportation services and the risks
and uncertainties described in “Item 1A Risk Factors” in our Annual Report on
Form 10-K for the year ended December 31, 2022 and those described from time to
time in our future reports filed with the Securities and Exchange Commission.

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