EXHIBIT
15-B
Board of
Directors
National Steel
Corporation
We are
aware of the incorporation by reference in the following Registration
Statements:
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Ÿ
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Form S-8, No.
33-51991, pertaining to the 1994 and 1995 Stock Grants to Union
Employees,
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Ÿ
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Form S-8, No.
33-51081, pertaining to the 1993 National Steel Corporation Long-Term
Incentive Plan,
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Form S-8, No.
33-51083, pertaining to the 1993 National Steel Corporation Non-Employee
Director’s Stock Option Plan, and
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Form S-8, No.
33-51087, pertaining to the National Steel Retirement Savings Plan and
National Steel Represented Employee Retirement Savings Plan,
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of our report dated
May 12, 2000 relating to the unaudited interim consolidated financial
statements of National Steel Corporation and subsidiaries that are included
in its Form 10-Q for the quarter ended March 31, 2000.
Indianapolis,
Indiana
May 12,
2000
