UNITED STATES STEEL CORP : Regulation FD Disclosure, Financial Statements and Exhibits (form 8-K)

Item 7.01. Regulation FD Disclosure

On December 16, 2021, United States Steel Corporation (the “Corporation”) issued
a press release titled “United States Steel Corporation Provides Fourth Quarter
2021 Guidance and Business Updates.” A copy of that press release is attached
hereto as Exhibit 99.1.

In accordance with General Instruction B.2 of Form 8-K, the information
contained in Item 7.01 and the press releases attached herewith are being
furnished and shall not be deemed “filed” for purposes of Section 18 of the
Securities Exchange Act of 1934, as amended (the “Exchange Act”), or otherwise
subject to the liabilities of that section, nor shall such information and
exhibits be incorporated by reference into any filing under the Securities Act
of 1933, as amended, or the Exchange Act, except as shall be expressly set forth
by specific reference in such a filing.

Item 9.01 Financial Statements and Exhibits

The press release referenced in Item 7.01 is furnished with this current report
on Form 8-K as Exhibit 99.1.

(d) Exhibits:

Exhibit No.        Description

  99.1             Press Release, dated December 16, 2021, titled "United States Steel
                   Corporation Provides Fourth Quarter Guidance and Business Updates."

104                Cover Page Interactive Data File (embedded within the Inline XBRL document).

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