February 18, 2010
Securities and Exchange Commission
100 F Street NE
Washington D.C. 20549-7010
| Re: | Cliffs Natural Resources Inc. – Commission File 1-8944 |
| Form 10-K Annual Report for Fiscal Year Ended December 31, 2009 |
Ladies and Gentlemen:
Pursuant to the requirements of the Securities and Exchange Act of 1934, we are transmitting herewith Form 10-K (including exhibits) for the year ended December 31, 2009.
The financial statements of Cliffs Natural Resources Inc. and Subsidiaries included in this report, for the year ended December 31, 2009, reflect no material changes from the preceding year in any accounting principles or practices, or in the method of applying any such principles or practices.
| Sincerely, |
| /s/ Laurie Brlas |
| Laurie Brlas |
| Executive Vice President and Chief Financial Officer |