# CORRESP — Steel Newco Inc.  (PNFP, PNFP-PA, PNFP-PB, PNFP-PC)  (CIK 0002082866)

> <strong>Steel Newco Inc.  (PNFP, PNFP-PA, PNFP-PB, PNFP-PC)  (CIK 0002082866) → SEC staff</strong> · filed 2025-09-29 · ticker PNFP, PNFP-PA, PNFP-PB, PNFP-PC · SIC 6021

## What is this

A CORRESP letter is the company's written reply to the SEC during a filing review. Responses include accounting position arguments, restatement assessments, and clarifying disclosures. Released to EDGAR alongside the SEC's UPLOAD letters.

## Key facts

- **Accession number:** 0001140361-25-036409
- **Form:** CORRESP
- **Filer:** Steel Newco Inc.  (PNFP, PNFP-PA, PNFP-PB, PNFP-PC)  (CIK 0002082866)
- **CIK:** 0002082866
- **Ticker:** PNFP, PNFP-PA, PNFP-PB, PNFP-PC
- **Filed:** 2025-09-29
- **SIC industry:** 6021
- **HQ:** Atlanta, GA

## Primary source

PDF letter: https://www.sec.gov/Archives/edgar/data/2082866/000114036125036409/filename1.htm

EDGAR review history for this filer: https://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&CIK=2082866&type=UPLOAD&dateb=&owner=include&count=40

## Citation

> US Securities and Exchange Commission, EDGAR CORRESP comment letter, Steel Newco Inc.  (PNFP, PNFP-PA, PNFP-PB, PNFP-PC)  (CIK 0002082866) (CIK 0002082866), filed 2025-09-29, accession 0001140361-25-036409. Retrieved via MORVS 2026-11-03 from https://api.morvs.ai/comment-letter/0001140361-25-036409.

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