Item 1.01. Entry into a Material Definitive Agreement

On November 24, 2009, United States Steel Corporation (the "Corporation") entered into a Loan Agreement (the "Agreement") in connection with the issuance and sale by the Allegheny County Industrial Development Authority (the "Issuer") of $129,145,000 of Allegheny County Industrial Development Authority Environmental Improvement Revenue Bonds (United States Steel Corporation Project) Refunding Series of 2009 (the "Bonds"). Pursuant to the Agreement, the Issuer will provide the proceeds of the sale of the Bonds for the purpose of refunding three previous series of the Issuer's bonds totaling $129,145,000 (the "Refunded Bonds"), and the Corporation agreed to provide the trustee under the Indenture issued in connection with the Bonds with funds sufficient to pay, when due, the principal of and interest on the Bonds. The Refunded Bonds will be redeemed on December 3, 2009 and were issued to refund seven prior issues of the Issuer's bonds, the proceeds of which were used to finance the acquisition, construction, equipping and installation of the pollution control facilities.

The Agreement is filed herewith as Exhibit 10.1.

Item 2.03. Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant

The disclosure under Item 1.01 of this Form 8-K is incorporated in this Item 2.03 by reference.

Item 9.01. Financial Statements and Exhibits

(d) Exhibits

10.1 Loan Agreement between Allegheny County Industrial Development Authority and United States Steel Corporation dated as of November 1, 2009 regarding $129,145,000 aggregate principal amount of Allegheny County Industrial Development Authority Environmental Improvement Revenue Bonds (United States Steel Corporation Project) Refunding Series of 2009.