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United States securities and exchange commission logo





                     January 4, 2023

       Nelli Galeeva
       Deputy Chief Executive Officer for Finance
       Mechel PAO
       Krasnoarmeyskaya Street 1
       Moscow 125167
       Russian Federation

                                                        Re: Mechel PAO
                                                            Form 20-F for the
Year Ended December 31, 2021
                                                            Response Dated
November 1, 2022
                                                            File No. 1-32328

       Dear Nelli Galeeva:

               We issued comments to you on the above captioned filing on
December 13, 2022. As of
       the date of this letter, these comments remain outstanding and
unresolved. We expect you to
       provide a complete, substantive response to these comments by January
19, 2023.

               If you do not respond, we will, consistent with our obligations
under the federal securities
       laws, decide how we will seek to resolve material outstanding comments
and complete our
       review of your filing and your disclosure. Among other things, we may
decide to release
       publicly, through the agency's EDGAR system, all correspondence,
including this letter, relating
       to the review of your filings, consistent with the staff's decision to
publicly release comment and
       response letters relating to disclosure filings it has reviewed.

              Please contact Mindy Hooker at (202) 551-3732, Ken Schuler at
(202) 551-3718 or Hugh
       West at (202) 551-3872 with any questions.




                     Sincerely,


                     Division of Corporation Finance

                     Office of Manufacturing