U. S. Steel Košice, s.r.o. is a steel company located in Šaca, Košice, Slovakia.
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In November 2000, the ownership of the complete metallurgical operation of former Východoslovenské železiarne (VSŽ) Košice (East Slovak Ironworks, Košice) was transferred to U.S. Steel. As of January, 2024 U.S. Steel group is being bought by Japanese Nippon Steel corporation.