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<p style=' margin-bottom:0pt; margin-top:0pt;text-align:right;'>&nbsp;</p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=1>As filed with the Securities and Exchange Commission on November 14, 2007</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:right;'><b><font size=1>Registration No. 333- </font></b></p>

<p style=' margin-bottom:0pt; margin-top:12pt;text-align:center;'><B><font SIZE=5>SECURITIES AND EXCHANGE COMMISSION</font></B></p>

<p style=' margin-bottom:6pt; margin-top:0pt;text-align:center;'><font size=2>Washington, DC 20549</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:5%;margin-right:5%;text-align:center;border-top:solid 0.5pt;padding-top:1;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><B><font SIZE=5>FORM S-8</font></B></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><B><font SIZE=2>REGISTRATION STATEMENT</font></B></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><i><b><font size=2>Under</font></b></i></p>

<p style=' margin-bottom:6pt; margin-top:0pt;text-align:center;'><i><b><font size=2>The Securities Act of 1933</font></b></i></p>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:5%;margin-right:5%;text-align:center;border-top:solid 0.5pt;padding-top:1;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=5>ArcelorMittal</font></b></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:center;'><font size=2>(Exact Name of Registrant as Specified in its Charter)</font></p>


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      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:12.0pt'><b><font size=2>Luxembourg</font></b><br> <font size=2>(State or Other Jurisdiction </font><br> <font size=2>of Incorporation or Organization)</font></p> </td>
        <td width="50%" valign=top style='padding:0in 5.75pt 0in 5.75pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:12.0pt'><b><font size=2>Not Applicable</font></b><br> <font size=2>(I.R.S. Employer Identification No.)</font></p> </td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>ArcelorMittal</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>19, Avenue de la Libert&#233;</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>L-2930 Luxembourg</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>Grand Duchy of Luxembourg</font></b></p>

<p style=' margin-bottom:6pt; margin-top:0pt;text-align:center;'><b><font size=2>+352 4792-2414</font></b></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:center;'><font size=2>(Address of Principal Executive Offices) (Zip Code)</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>ArcelorMittal Global Stock Option Plan</font></b></p>

<p style=' margin-bottom:6pt; margin-top:0pt;text-align:center;'><font size=2>(Full Title of the Plan(s))</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:5%;margin-right:5%;text-align:center;border-top:solid 0.5pt;padding-top:1;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>Marc Jeske, Esq.</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>Mittal Steel USA Inc.</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>1 S. Dearborn, 19th floor</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>Chicago, Illinois 60603</font></b></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:center;'><b><font size=2>(312) 899-3400</font></b></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:center;'><font size=2>(Name, Address and Telephone Number, Including Area Code, of Agent For Service)</font></p>

<p style=' margin-bottom:3pt; margin-top:0pt;text-align:center;'><i><font size=2>Copies to</font></i></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>Henk Scheffer, Esq.</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>ArcelorMittal</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>19, Avenue de la Libert&#233;</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>L-2930 Luxembourg</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>Grand Duchy of Luxembourg</font></b></p>

<p style=' margin-bottom:6pt; margin-top:0pt;text-align:center;'><b><font size=2>+352 4792-2414</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:5%;margin-right:5%;text-align:center;border-top:solid 0.5pt;padding-top:1;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>


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            <p style='margin-left:0pt;text-indent:4.5pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="33%" valign=top style='padding:0in 5.75pt 0in 5.75pt; height:24.0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="33%" valign=top style='padding:0in 5.75pt 0in 5.75pt; height:24.0pt'>
            <p style='margin-left:0pt;text-indent:139.5pt;text-align:right;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
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<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>


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            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:6.0pt'><B><font SIZE=2>CALCULATION OF REGISTRATION FEE</font></B></p> </td> </tr>
    <tr style='height:12.45pt'>
        <td  colspan="5" valign=bottom style='border:solid black .5pt;border-color:gray; border-top:none;padding:0in 5.75pt 0in 5.75pt; height:12.45pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr>
    <tr>
        <td width="29%" valign=bottom style='border:solid black .5pt;border-color:gray; border-top:none;padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:6.0pt'><font size=1>Title of Securities to be Registered</font></p> </td>
        <td width="22%" valign=bottom style='border-top:none;border-left: none;border-bottom:solid black .5pt;border-right:solid black .5pt;  padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:6.0pt'><font size=1>Amount to be Registered (1)</font></p> </td>
        <td width="18%" valign=bottom style='border-top:none;border-left: none;border-bottom:solid black .5pt;border-right:solid black .5pt;  padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:6.0pt'><font size=1>Proposed Maximum Offering Price per Share (2)(3)</font></p> </td>
        <td width="17%" valign=bottom style='border-top:none;border-left: none;border-bottom:solid black .5pt;border-right:solid black .5pt;  padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:6.0pt'><font size=1>Proposed Maximum Aggregate Offering Price (2)(3)</font></p> </td>
        <td width="12%" valign=bottom style='border-top:none;border-left: none;border-bottom:solid black .5pt;border-right:solid black .5pt;  padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:6.0pt'><font size=1>Amount of Registration Fee</font></p> </td> </tr>
    <tr>
        <td width="29%" valign=bottom style='border:solid black .5pt;border-color:gray; border-top:none;padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Ordinary Shares</font></p> </td>
        <td width="22%" valign=bottom style='border-top:none;border-left: none;border-bottom:solid black .5pt;border-right:solid black .5pt;  padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:.25in;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>214,499 shares</font></p> </td>
        <td width="18%" valign=bottom style='border-top:none;border-left: none;border-bottom:solid black .5pt;border-right:solid black .5pt;  padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:37.5pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>$11.9375</font></p> </td>
        <td width="17%" valign=bottom style='border-top:none;border-left: none;border-bottom:solid black .5pt;border-right:solid black .5pt;  padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:12.75pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>$2,560,581.80</font></p> </td>
        <td width="12%" valign=bottom style='border-top:none;border-left: none;border-bottom:solid black .5pt;border-right:solid black .5pt;  padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:24.25pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>$78.60</font></p> </td> </tr>
    <tr>
        <td width="29%" valign=top style='border:solid black .5pt;border-color:gray; border-top:none;padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Ordinary Shares</font></p> </td>
        <td width="22%" valign=bottom style='border-top:none;border-left: none;border-bottom:solid black .5pt;border-right:solid black .5pt;  padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:.25in;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>201,115 shares</font></p> </td>
        <td width="18%" valign=bottom style='border-top:none;border-left: none;border-bottom:solid black .5pt;border-right:solid black .5pt;  padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:42.75pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>$8.57</font></p> </td>
        <td width="17%" valign=bottom style='border-top:none;border-left: none;border-bottom:solid black .5pt;border-right:solid black .5pt;  padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:12.75pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>$1,723,555.60</font></p> </td>
        <td width="12%" valign=bottom style='border-top:none;border-left: none;border-bottom:solid black .5pt;border-right:solid black .5pt;  padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:24.25pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>$52.91</font></p> </td> </tr>
    <tr>
        <td width="29%" valign=top style='border:solid black .5pt;border-color:gray; border-top:none;padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Ordinary Shares</font></p> </td>
        <td width="22%" valign=bottom style='border-top:none;border-left: none;border-bottom:solid black .5pt;border-right:solid black .5pt;  padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:.25in;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>269,320 shares</font></p> </td>
        <td width="18%" valign=bottom style='border-top:none;border-left: none;border-bottom:solid black .5pt;border-right:solid black .5pt;  padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:42.75pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>$2.26</font></p> </td>
        <td width="17%" valign=bottom style='border-top:none;border-left: none;border-bottom:solid black .5pt;border-right:solid black .5pt;  padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:20.25pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>$608,663.20</font></p> </td>
        <td width="12%" valign=bottom style='border-top:none;border-left: none;border-bottom:solid black .5pt;border-right:solid black .5pt;  padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:24.25pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>$18.69</font></p> </td> </tr>
    <tr>
        <td width="29%" valign=top style='border:solid black .5pt;border-color:gray; border-top:none;padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Ordinary Shares</font></p> </td>
        <td width="22%" valign=bottom style='border-top:none;border-left: none;border-bottom:solid black .5pt;border-right:solid black .5pt;  padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:10.5pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>2,259,479 shares</font></p> </td>
        <td width="18%" valign=bottom style='border-top:none;border-left: none;border-bottom:solid black .5pt;border-right:solid black .5pt;  padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:38.25pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>$28.75</font></p> </td>
        <td width="17%" valign=bottom style='border-top:none;border-left: none;border-bottom:solid black .5pt;border-right:solid black .5pt;  padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:8.25pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>$64,960,021.00</font></p> </td>
        <td width="12%" valign=bottom style='border-top:none;border-left: none;border-bottom:solid black .5pt;border-right:solid black .5pt;  padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:14.75pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>$1994.27</font></p> </td> </tr>
    <tr>
        <td width="29%" valign=top style='border:solid black .5pt;border-color:gray; border-top:none;padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Ordinary Shares</font></p> </td>
        <td width="22%" valign=bottom style='border-top:none;border-left: none;border-bottom:solid black .5pt;border-right:solid black .5pt;  padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:10.5pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>3,254,508 shares</font></p> </td>
        <td width="18%" valign=bottom style='border-top:none;border-left: none;border-bottom:solid black .5pt;border-right:solid black .5pt;  padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:38.25pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>$33.755</font></p> </td>
        <td width="17%" valign=bottom style='border-top:none;border-left: none;border-bottom:solid black .5pt;border-right:solid black .5pt;  padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:3.0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>$109,855,917.54</font></p> </td>
        <td width="12%" valign=bottom style='border-top:none;border-left: none;border-bottom:solid black .5pt;border-right:solid black .5pt;  padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:12.25pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>$3,372.58</font></p> </td> </tr>
    <tr>
        <td width="29%" valign=top style='border:solid black .5pt;border-color:gray; border-top:none;padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Ordinary Shares</font></p> </td>
        <td width="22%" valign=bottom style='border-top:none;border-left: none;border-bottom:solid black .5pt;border-right:solid black .5pt;  padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:10.5pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>5,965,200 shares</font></p> </td>
        <td width="18%" valign=bottom style='border-top:none;border-left: none;border-bottom:solid black .5pt;border-right:solid black .5pt;  padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:38.25pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>$64.30</font></p> </td>
        <td width="17%" valign=bottom style='border-top:none;border-left: none;border-bottom:solid black .5pt;border-right:solid black .5pt;  padding:0in 5.75pt 0in 5.75pt'>
      <p style='margin-left:0pt;text-indent:3pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>$383,562,360.00&nbsp;&nbsp;</font></p> </td>
        <td width="12%" valign=bottom style='border-top:none;border-left: none;border-bottom:solid black .5pt;border-right:solid black .5pt;  padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:6.75pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>$11,775.36</font></p> </td> </tr>
    <tr>
        <td width="29%" valign=top style='border:solid black .5pt;border-color:gray; border-top:none;padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Ordinary Shares</font></p> </td>
        <td width="22%" valign=bottom style='border-top:none;border-left: none;border-bottom:solid black .5pt;border-right:solid black .5pt;  padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:10.5pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>2,244,444 shares</font></p> </td>
        <td width="18%" valign=bottom style='border-top:none;border-left: none;border-bottom:solid black .5pt;border-right:solid black .5pt;  padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:38.25pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>$74.375</font></p> </td>
        <td width="17%" valign=bottom style='border-top:none;border-left: none;border-bottom:solid black .5pt;border-right:solid black .5pt;  padding:0in 5.75pt 0in 5.75pt'>
      <p style='margin-left:0pt;text-indent:3pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>$166,930,522.50</font></p> </td>
        <td width="12%" valign=bottom style='border-top:none;border-left: none;border-bottom:solid black .5pt;border-right:solid black .5pt;  padding:0in 5.75pt 0in 5.75pt'>
      <p style='margin-left:0pt;text-indent:9.25pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font><font size=2>$5,124.77</font></p> </td> </tr>
    <tr>
        <td width="29%" valign=bottom style='border:solid black .5pt;border-color:gray; border-top:none;padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Total</font></p> </td>
        <td width="22%" valign=bottom style='border-top:none;border-left: none;border-bottom:solid black .5pt;border-right:solid black .5pt;  padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:6.0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>14,408,565 shares</font></p> </td>
        <td width="18%" valign=bottom style='border-top:none;border-left: none;border-bottom:solid black .5pt;border-right:solid black .5pt;  padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt; text-indent:42.75pt; text-align:left; margin-top:0pt; margin-bottom:0pt; font-weight: bold;'><font size=2>N/A</font></p> </td>
        <td width="17%" valign=bottom style='border-top:none;border-left: none;border-bottom:solid black .5pt;border-right:solid black .5pt;  padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:3.0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>$730,201,631.64</font></p> </td>
        <td width="12%" valign=bottom style='border-top:none;border-left: none;border-bottom:solid black .5pt;border-right:solid black .5pt;  padding:0in 5.75pt 0in 5.75pt'>
      <p style='margin-left:0pt;text-indent:16.75pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>$22,418</font></p> </td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>


<table border="0" cellspacing=0 cellpadding=0 width="100%" style=' border-collapse:collapse'>
    <tr>
        <td width="8%" valign=top style='padding:0in 0in 12.0pt 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>(1)</font></p> </td>
        <td  valign=top style='padding:0in 0in 12.0pt 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:justify;margin-top:0pt;margin-bottom:0pt'><font size=2>This Registration Statement covers shares (&#147;Shares&#148;) of ArcelorMittal (the &#147;Registrant&#148;):  (i) issuable pursuant to the exercise of options granted prior to the date hereof under the ArcelorMittal Global Stock Option Plan (the &#147;Plan&#148;), (ii) to be issued in the future under the Plan and (iii) pursuant to Rule 416 of the U.S. Securities Act of 1933, as amended (the &#147;Securities Act&#148;), any additional Shares, which become issuable under the Plan by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without the Registrant&#146;s receipt of consideration which results in an increase in the number of the outstanding Shares of the Registrant.  </font></p> </td> </tr></table>



<table border="0" cellspacing=0 cellpadding=0 width="100%" style=' border-collapse:collapse'>
    <tr>
        <td width="8%" valign=top style='padding:0in 0in 12.0pt 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>(2)</font></p> </td>
        <td  valign=top style='padding:0in 0in 12.0pt 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:justify;margin-top:0pt;margin-bottom:0pt'><font size=2>With respect to the 12,164,121 Shares subject to issuance upon the exercise of options issued prior to the date hereof, calculated pursuant to Rule 457(h) under the Securities Act based on the respective prices at which such options may be exercised as set forth in the table.</font></p> </td> </tr></table>



<table border="0" cellspacing=0 cellpadding=0 width="100%" style=' border-collapse:collapse'>
    <tr>
        <td width="8%" valign=top style='padding:0in 0in 12.0pt 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>(3)</font></p> </td>
        <td  valign=top style='padding:0in 0in 12.0pt 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:justify;margin-top:0pt;margin-bottom:0pt'><font size=2>With respect to 2,244,444 Shares to be issued in the future under the Plan, calculated pursuant to Rule 457(c) and 457(h) based on a price of $74.375 per share, which is the average of the high and low prices reported on the New York Stock Exchange as of November 9th, 2007 solely for the purpose of calculating the registration fee. </font></p> </td> </tr></table>


<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;border-bottom:solid 1.5pt;padding-bottom:1;padding-top:0;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
<br>
<HR noshade align="center" width="100%" size="2">
<p style='page-break-before:always'></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:center;'><B><font SIZE=2>PART II.  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</font></B></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><b><font size=2>Item 3.  Incorporation of Documents By Reference.</font></b></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:justify;'><font size=2>Pursuant to General Instruction E to Form S-8, the Registrant hereby incorporates by reference herein the following documents:</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:8.33%;text-align:justify;'><font size=2>(a)  The Annual Report on Form 20-F of Mittal Steel Company N.V., the predecessor of the Registrant, filed with the SEC on April 17, 2007, as amended on June 29, 2007 and July 3, 2007;</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:8.33%;text-align:justify;'><font size=2>(b)  ArcelorMittal's current reports on Form 6-K, dated November 7, 2007, November 5, 2007, October 22, 2007, October 19, 2007, October 2, 2007, October 1, 2007,  September 13, 2007, September 10, 2007 and September 6, 2007, and Mittal Steel&#146;s current reports on Form&nbsp;6-K, dated August&nbsp;10, 2007, August&nbsp;2, 2007, August&nbsp;1, 2007 (containing a press release announcing an agreement to purchase shares in Arcelor Mittal Poland and an extract of Mittal Steel&#146;s press release announcing results for the second quarter and first half of 2007), June&nbsp;5, 2007, May&nbsp;25, 2007, May&nbsp;17, 2007, May&nbsp;16, 2007 (containing an extract of Mittal Steel&#146;s press release announcing first quarter 2007 earnings), April&nbsp;23, 2007, April&nbsp;20, 2007, April&nbsp;10, 2007, March&nbsp;16, 2007, February&nbsp;23, 2007, February&nbsp;22, 2007 (containing the audited
consolidated financial statements of Arcelor and its consolidated subsidiaries), February&nbsp;16, 2007, February&nbsp;14, 2007, January&nbsp;23, 2007, January&nbsp;19, 2007 and January&nbsp;10, 2007.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:8.33%;text-align:justify;'><font size=2>(c)  The description of the Registrant&#146;s shares contained in ArcelorMittal&#146;s Registration Statement on Form F-4 filed with the SEC on June 29, 2007 pursuant to the Securities Act.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:8.33%;text-align:left;'><font size=2>All documents filed by ArcelorMittal pursuant to Section&nbsp;13(a) or 15(d) of the Exchange Act subsequent to the date of this Registration Statement and prior to the filing of a post-effective amendment to this which indicates that all securities offered have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference into this Registration Statement and to be part hereof from the date of filing such documents.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:8.33%;text-align:left;'><font size=2>For purposes of this Registration Statement, any statement contained herein or in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein or in any subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement.  Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><b><font size=2>Item 4.  Description Of Securities.</font></b></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:justify;'><font size=2>Not applicable.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><b><font size=2>Item 5.  Interests Of Named Experts And Counsel.</font></b></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:justify;'><font size=2>Not applicable.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><b><font size=2>Item 6.  Indemnification Of Directors And Officers.</font></b></p>

<p style=' margin-bottom:0pt; margin-top:9pt; text-indent:5.67%;text-align:left;'><font size=2>The articles of association of ArcelorMittal provide that ArcelorMittal will, to the extent permitted by law, indemnify every director or member of the Group Management Board, as well as every former director or member of the Group Management Board, the fees, costs and expenses reasonably incurred by him or her in the defense or resolution (including a settlement) of all legal actions or proceedings, whether civil, criminal or administrative, he or she has been involved in his or her role as former or current director or member of the Group Management Board of ArcelorMittal. </font></p>

<p style=' margin-bottom:0pt; margin-top:9pt; text-indent:5.67%;text-align:left;'><font size=2>The right to indemnification does not exist in the case of gross negligence, fraud, fraudulent inducement, dishonesty or for a criminal offense or if it is ultimately determined that the director or </font></p>

<p style=' margin-bottom:0pt; margin-top:9pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:9pt;text-align:left;'><font size=2>&nbsp;</font></p>
<br>
<HR noshade align="center" width="100%" size="2">
<p style='page-break-before:always'></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:9pt;text-align:left;'><font size=2>member of the Group Management Board has not acted honestly, in good faith and with the reasonable belief that he or she was acting in the best interests of ArcelorMittal.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><b><font size=2>Item 7.  Exemption From Registration Claimed.</font></b></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:justify;'><font size=2>Not applicable.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><b><font size=2>Item 8.  Exhibits</font></b></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:justify;'><font size=2>The following exhibits are filed herewith or are incorporated by reference to other filings:</font></p>


<table border="0" cellspacing=0 cellpadding=0 width="100%" style=' border-collapse:collapse'>
    <tr>
        <td width="8%" valign=top style='padding:0in 0in 12.0pt 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>4.1</font></p> </td>
        <td  valign=top style='padding:0in 0in 12.0pt 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:justify;margin-top:0pt;margin-bottom:0pt'><font size=2>Articles of Association of ArcelorMittal</font></p> </td> </tr>
    <tr>
      <td valign=top style='padding:0in 0in 12.0pt 0in'>
        <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>4.2</font></p></td>
      <td  valign=top style='padding:0in 0in 12.0pt 0in'>
        <p style='margin-left:0pt;text-indent:0pt;text-align:justify;margin-top:0pt;margin-bottom:0pt'><font size=2>ArcelorMittal Global Stock Option Plan</font></p></td>
    </tr>
    <tr>
      <td valign=top style='padding:0in 0in 12.0pt 0in'>
        <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>23.1</font></p></td>
      <td  valign=top style='padding:0in 0in 12.0pt 0in'>
        <p style='margin-left:0pt;text-indent:0pt;text-align:justify;margin-top:0pt;margin-bottom:0pt'><font size=2>Consent of KPMG Inc. </font></p></td>
    </tr>
    <tr>
      <td valign=top style='padding:0in 0in 12.0pt 0in'>
        <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>23.2</font></p></td>
      <td  valign=top style='padding:0in 0in 12.0pt 0in'>
        <p style='margin-left:0pt;text-indent:0pt;text-align:justify;margin-top:0pt;margin-bottom:0pt'><font size=2>Consent of KPMG Audit S. &#224;. r. l.</font></p></td>
    </tr>
    <tr>
      <td valign=top style='padding:0in 0in 12.0pt 0in'>
        <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>23.3</font></p></td>
      <td  valign=top style='padding:0in 0in 12.0pt 0in'>
        <p style='margin-left:0pt;text-indent:0pt;text-align:justify;margin-top:0pt;margin-bottom:0pt'><font size=2>Consent of KPMG Audit S. &#224;. r. l.</font></p></td>
    </tr>
    <tr>
      <td valign=top style='padding:0in 0in 12.0pt 0in'>
        <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>23.4</font></p></td>
      <td  valign=top style='padding:0in 0in 12.0pt 0in'>
        <p style='margin-left:0pt;text-indent:0pt;text-align:justify;margin-top:0pt;margin-bottom:0pt'><font size=2>Consent of Deloitte Accountants, B.V.</font></p></td>
    </tr>
    <tr>
      <td valign=top style='padding:0in 0in 12.0pt 0in'>
        <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>23.5</font></p></td>
      <td  valign=top style='padding:0in 0in 12.0pt 0in'>
        <p style='margin-left:0pt;text-indent:0pt;text-align:justify;margin-top:0pt;margin-bottom:0pt'><font size=2>Consent of Ernst &amp; Young</font></p></td>
    </tr>
    <tr>
      <td nowrap valign=top style='padding:0in 0in 12.0pt 0in; '>
        <p style='margin-left:0pt;text-indent:0pt;text-align:justify;margin-top:0pt;margin-bottom:0pt'><font size=2>24.1</font></p></td>
      <td nowrap valign=top style='padding:0in 0in 12.0pt 0in; '>
        <p style='margin-left:0pt;text-indent:0pt;text-align:justify;margin-top:0pt;margin-bottom:0pt'><font size=2>Power of Attorney (included on signature page(s))</font></p></td>
    </tr>
</table>



<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><b><font size=2>Item 9.  Undertakings</font></b></p>


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        <td width="15%" valign=top style='padding:0in 0in 12.0pt 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:justify;margin-top:0pt;margin-bottom:0pt'><font size=2>(a)</font></p> </td>
        <td width="85%" valign=top style='padding:0in 0in 12.0pt 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:justify;margin-top:0pt;margin-bottom:0pt'><font size=2>The undersigned Registrant hereby undertakes:</font></p> </td> </tr></table>

<p style=' margin-bottom:12pt; margin-top:0pt; margin-left:8.33%;text-align:justify;'><font size=2>(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;to file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; margin-left:16.67%;text-align:justify;'><font SIZE=2>A.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To include any prospectus required by Section 10(a) (3) of the Securities Act;</font></p>
<p style=' margin-bottom:12pt; margin-top:0pt; margin-left:16.67%;text-align:justify;'><font size=2>B.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the</font></p>
<p style=' margin-bottom:12pt; margin-top:0pt; margin-left:16.67%;text-align:justify;'><font size=2>C.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To include any material information with respect to the plan of distribution not previously disclosed in the registration statement or any material change to such information in the registration statement;</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:justify;'><font size=2>provided, however, that paragraphs (A) and (B) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in periodic reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or 15(d) of the Exchange Act that are incorporated by reference in the Registration Statement.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; margin-left:8.33%;text-align:justify;'><font size=2>(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;that, for the purpose of determining any liability under the Securities Act, each post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; margin-left:8.33%;text-align:justify;'><font size=2>(iii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;to remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
<br>
<HR noshade align="center" width="100%" size="2">
<p style='page-break-before:always'></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:justify;'><font size=2>(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant&#146;s annual report pursuant to Section 13 (a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan&#146;s annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in the registration statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:justify;'><font size=2>(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable.  In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has
been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>
<br>
<HR noshade align="center" width="100%" size="2">
<p style='page-break-before:always'></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:center;'><B><font SIZE=2>SIGNATURE</font></B></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:justify;'><font size=2>Pursuant to the requirements of the Securities Act of 1933, the Registrant has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in Luxembourg, Grand Duchy of Luxembourg, on November 13, 2007.</font></p>

<p style=' margin-bottom:24pt; margin-top:0pt; margin-left:62.5%; text-indent:-4.17%;text-align:left;'><b><font size=2>ArcelorMittal</font></b></p>


<table border="0" cellspacing=0 cellpadding=0 width="100%" style=' border-collapse:collapse'>
    <tr>
        <td width="58%" valign=top >
            <p  style='margin:0in;margin-bottom:.0001pt;text-indent:0in'><font size=1>&nbsp;</font></p> </td>
        <td width="4%" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>By:</font></p> </td>
        <td  valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>&nbsp;/s/ Henk Scheffer&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p> </td> </tr></table>


<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:62.5%;text-align:left;'><font size=2>Henk Scheffer</font></p>

<p style=' margin-bottom:24pt; margin-top:0pt; margin-left:62.5%;text-align:left;'><font size=2>Company Secretary </font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:center;'><B><font SIZE=2>POWER OF ATTORNEY</font></B></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:justify;'><font size=2>Each person whose signature appears below hereby constitutes and appoints, jointly and severally, Henk Scheffer, his or her true and lawful attorney-in-fact and agent, with power of substitution and resubstitution for his or her and in his or her name, place and stead, in any and all capacities, to sign any and all amendments (including post-effective amendments) and supplements to this Registration Statement, and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission and hereby grants to such attorney-in-fact and agent, full power and authority to do and perform each and every act and thing requisite and necessary to be done, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that said attorney-in-fact and agent, or his or her substitute or substitutes may lawfully
do or cause to be done by virtue hereof.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:justify;'><font size=2>Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.</font></p>


<table border="0" cellspacing=0 cellpadding=0 width="100%" style=' margin-left:0pt;border-collapse:collapse'>
  <tr>
    <td width="35%" valign=top style='padding:0in 5.75pt 0in 5.75pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><u><font size=2>Signature</font></u><u></u></p></td>
    <td width="38%" valign=top style='padding:0in 5.75pt 0in 5.75pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><u><font size=2>Title</font></u><u></u></p></td>
    <td width="26%" valign=top style='padding:0in 5.75pt 0in 5.75pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><u><font size=2>Date</font></u><u></u></p></td>
  </tr>
  <tr style='height:26.1pt'>
    <td width="35%" valign=bottom style='padding:0in 5.75pt 0in 5.75pt; height:26.1pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><u><font size=2>/s/ Joseph J. Kinsch&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;</font></u></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>Joseph J. Kinsch</font></p></td>
    <td width="38%" style='padding:0in 5.75pt 0in 5.75pt;height: 26.1pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>Director and </font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>Chairman of the Board of Directors</font></p></td>
    <td width="26%" valign=top style='padding:0in 5.75pt 0in 5.75pt; height:26.1pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:8.0pt;margin-bottom:0pt'><font size=2>November 13, 2007</font></p></td>
  </tr>
  <tr style='height:30.15pt'>
    <td width="35%" valign=bottom style='padding:0in 5.75pt 0in 5.75pt; height:30.15pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><u><font size=2>/s/ Lakshmi N. Mittal&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;</font></u></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>Lakshmi N. Mittal</font></p></td>
    <td width="38%" style='padding:0in 5.75pt 0in 5.75pt;height: 30.15pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>Chief Executive Officer, Director and President of the Board of Directors</font></p></td>
    <td width="26%" valign=top style='padding:0in 5.75pt 0in 5.75pt; height:30.15pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:8.0pt;margin-bottom:0pt'><font size=2>November 13, 2007</font></p></td>
  </tr>
  <tr>
    <td width="35%" valign=bottom style='padding:0in 5.75pt 0in 5.75pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><u><font size=2>/s/&nbsp;Aditya Mittal&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></u></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>Aditya Mittal</font></p></td>
    <td width="38%" style='padding:0in 5.75pt 0in 5.75pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>Chief Financial Officer </font><br>
          <font size=2>(Principal Financial Officer and Principal Accounting Officer)</font></p></td>
    <td width="26%" style='padding:0in 5.75pt 0in 5.75pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>November 13, 2007</font></p></td>
  </tr>
  <tr>
    <td width="35%" valign=bottom style='padding:0in 5.75pt 0in 5.75pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><u><font size=2>/s/&nbsp;Marc Jeske&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></u></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>Marc Jeske</font></p></td>
    <td width="38%" style='padding:0in 5.75pt 0in 5.75pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>Authorized Representative in the United States</font></p></td>
    <td width="26%" style='padding:0in 5.75pt 0in 5.75pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>November 13, 2007</font></p></td>
  </tr>
  <tr>
    <td width="35%" valign=bottom style='padding:0in 5.75pt 0in 5.75pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><u><font size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font></u></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>Vanisha Mittal Bhatia</font></p></td>
    <td width="38%" style='padding:0in 5.75pt 0in 5.75pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>Director</font></p></td>
    <td width="26%" style='padding:0in 5.75pt 0in 5.75pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'>&nbsp;</p></td>
  </tr>
  <tr style='height:19.35pt'>
    <td width="35%" valign=bottom style='padding:0in 5.75pt 0in 5.75pt; height:19.35pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><u><font size=2>/s/ Narayanan Vaghul&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></u></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>Narayanan Vaghul</font></p></td>
    <td width="38%" style='padding:0in 5.75pt 0in 5.75pt;height: 19.35pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>Director</font></p></td>
    <td width="26%" style='padding:0in 5.75pt 0in 5.75pt;height:19.35pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>November 13, 2007</font></p></td>
  </tr>
  <tr>
    <td width="35%" valign=bottom style='padding:0in 5.75pt 0in 5.75pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><u><font size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;</font></u></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>Wilbur L. Ross</font></p></td>
    <td width="38%" style='padding:0in 5.75pt 0in 5.75pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>Director</font></p></td>
    <td width="26%" style='padding:0in 5.75pt 0in 5.75pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'>&nbsp;</p></td>
  </tr>
  <tr style='height:22.5pt'>
    <td width="35%" valign=bottom style='padding:0in 5.75pt 0in 5.75pt; height:22.5pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><u><font size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;</font></u></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>Lewis B. Kaden</font></p></td>
    <td width="38%" style='padding:0in 5.75pt 0in 5.75pt;height: 22.5pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>Director</font></p></td>
    <td width="26%" style='padding:0in 5.75pt 0in 5.75pt;height:22.5pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'>&nbsp;</p></td>
  </tr>
</table>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
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<HR noshade align="center" width="100%" size="2">
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<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>


<table border="0" cellspacing=0 cellpadding=0 width="100%" style=' margin-left:0pt;border-collapse:collapse'>
  <tr style='height:25.65pt'>
    <td width="35%" valign=bottom style='padding:0in 5.75pt 0in 5.75pt; height:25.65pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><u><font size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font></u></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>Fran&#231;ois H. Pinault</font><u></u></p></td>
    <td width="38%" style='padding:0in 5.75pt 0in 5.75pt;height: 25.65pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>Director</font></p></td>
    <td width="26%" style='padding:0in 5.75pt 0in 5.75pt;height:25.65pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'>&nbsp;</p></td>
  </tr>
  <tr style='height:30.15pt'>
    <td width="35%" valign=bottom style='padding:0in 5.75pt 0in 5.75pt; height:30.15pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><u><font size=2>/s/ Jos&#233; R&#225;mon &#193;lvarez Rendueles</font><u></u></u></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>Jos&#233; R&#225;mon &#193;lvarez Rendueles</font><u></u></p></td>
    <td width="38%" style='padding:0in 5.75pt 0in 5.75pt;height: 30.15pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>Director</font></p></td>
    <td width="26%" style='padding:0in 5.75pt 0in 5.75pt;height:30.15pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>November 13, 2007</font></p></td>
  </tr>
  <tr style='height:.25in'>
    <td width="35%" valign=bottom style='padding:0in 5.75pt 0in 5.75pt; height:.25in'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><u><font size=2>/s/ Sergio Silva de Freitas</font></u></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>Sergio Silva de Freitas</font><u></u></p></td>
    <td width="38%" style='padding:0in 5.75pt 0in 5.75pt;height: .25in'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>Director</font></p></td>
    <td width="26%" style='padding:0in 5.75pt 0in 5.75pt;height:.25in'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>November 13, 2007</font></p></td>
  </tr>
  <tr style='height:.25in'>
    <td width="35%" valign=bottom style='padding:0in 5.75pt 0in 5.75pt; height:.25in'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><u><font size=2>/s/ Georges Schmit</font></u></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>Georges Schmit</font><u></u></p></td>
    <td width="38%" style='padding:0in 5.75pt 0in 5.75pt;height: .25in'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>Director</font></p></td>
    <td width="26%" style='padding:0in 5.75pt 0in 5.75pt;height:.25in'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>November 13, 2007</font></p></td>
  </tr>
  <tr style='height:.25in'>
    <td width="35%" valign=bottom style='padding:0in 5.75pt 0in 5.75pt; height:.25in'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><u><font size=2>/s/ Edmond Pachura</font><u></u></u></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2> Edmond Pachura</font><u></u></p></td>
    <td width="38%" style='padding:0in 5.75pt 0in 5.75pt;height: .25in'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>Director</font></p></td>
    <td width="26%" style='padding:0in 5.75pt 0in 5.75pt;height:.25in'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>November 13, 2007</font></p></td>
  </tr>
  <tr style='height:.25in'>
    <td width="35%" valign=bottom style='padding:0in 5.75pt 0in 5.75pt; height:.25in'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><u><font size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font></u></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>Manuel Fern&#225;ndez L&#243;pez</font><u></u></p></td>
    <td width="38%" style='padding:0in 5.75pt 0in 5.75pt;height: .25in'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>Director</font></p></td>
    <td width="26%" style='padding:0in 5.75pt 0in 5.75pt;height:.25in'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'>&nbsp;</p></td>
  </tr>
  <tr style='height:.25in'>
    <td width="35%" valign=bottom style='padding:0in 5.75pt 0in 5.75pt; height:.25in'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><u><font size=2>/s/ Jean-Pierre Hansen</font></u></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>Jean-Pierre Hansen</font><u></u></p></td>
    <td width="38%" style='padding:0in 5.75pt 0in 5.75pt;height: .25in'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>Director</font></p></td>
    <td width="26%" style='padding:0in 5.75pt 0in 5.75pt;height:.25in'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>November 13, 2007</font></p></td>
  </tr>
  <tr style='height:22.5pt'>
    <td width="35%" valign=bottom style='padding:0in 5.75pt 0in 5.75pt; height:22.5pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><u><font size=2>/s/ John Castegnaro</font></u></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>John Castegnaro</font><u></u></p></td>
    <td width="38%" style='padding:0in 5.75pt 0in 5.75pt;height: 22.5pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>Director</font></p></td>
    <td width="26%" style='padding:0in 5.75pt 0in 5.75pt;height:22.5pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>November 13, 2007</font></p></td>
  </tr>
  <tr style='height:22.5pt'>
    <td width="35%" valign=bottom style='padding:0in 5.75pt 0in 5.75pt; height:22.5pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><u><font size=2>/s/ Antoine Spillmann</font></u></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>Antoine Spillmann</font></p></td>
    <td width="38%" style='padding:0in 5.75pt 0in 5.75pt;height: 22.5pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>Director</font></p></td>
    <td width="26%" style='padding:0in 5.75pt 0in 5.75pt;height:22.5pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>November 13, 2007</font></p></td>
  </tr>
  <tr style='height:47.25pt'>
    <td width="35%" valign=bottom style='padding:0in 5.75pt 0in 5.75pt; height:22.5ppt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><u><font size=2>/s/ HRH Prince Guillaume de Luxembourg</font></u></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>HRH Prince Guillaume de Luxembourg</font></p></td>
    <td width="38%" style='padding:0in 5.75pt 0in 5.75pt;height: 22.5ppt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>Director</font></p></td>
    <td width="26%" style='padding:0in 5.75pt 0in 5.75pt;height:22.5ppt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>November 13, 2007</font></p></td>
  </tr>
  <tr style='height:22.5pt'>
    <td width="35%" valign=bottom style='padding:0in 5.75pt 0in 5.75pt; height:22.5pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><u><font size=2>/s/ Romain Zaleski</font></u></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>Romain Zaleski</font></p></td>
    <td width="38%" style='padding:0in 5.75pt 0in 5.75pt;height: 22.5pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>Director</font></p></td>
    <td width="26%" style='padding:0in 5.75pt 0in 5.75pt;height:22.5pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>November 13, 2007</font></p></td>
  </tr>
  <tr style='height:22.5pt'>
    <td valign=bottom style='padding:0in 5.75pt 0in 5.75pt; height:22.5pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><u><font size=2>/s/&nbsp;Michel Marti </font></u></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>Michel Marti </font></p></td>
    <td style='padding:0in 5.75pt 0in 5.75pt;height: 22.5pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>Director</font></p></td>
    <td style='padding:0in 5.75pt 0in 5.75pt;height:22.5pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>November 13, 2007</font></p></td>
  </tr>
</table>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'>
</p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
<br>
<HR noshade align="center" width="100%" size="2">
<p style='page-break-before:always'></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font SIZE=2>AUTHORIZED U.S. REPRESENTATIVE</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Pursuant to the requirements of the Securities Act of 1933, this registration statement has been signed below on November 13, 2007, by the undersigned as the duly authorized representative of ArcelorMittal in the United States.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>


<table border="0" cellspacing=0 cellpadding=0 width="87%" style=' border-collapse:collapse'>
    <tr>
        <td width="66%" nowrap valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td  nowrap colspan="3" valign=top >
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2><u>/s/ Marc Jeske</u></font></p> </td> </tr>
    <tr >
        <td  nowrap valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td colspan="2" valign=top  nowrap >
        <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Marc Jeske</font></p></td>
        <td  width="16%">
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></td> </tr>
    <tr>
        <td width="66%" ></td>

        <td width="3" ></td>

        <td width="15%" ></td>

        <td width="16%" ></td> </tr> </table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
<br>
<HR noshade align="center" width="100%" size="2">
<p style='page-break-before:always'></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:center;'><b><font size=2>Index of Exhibits</font></b></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:justify;'><font size=2>Exhibits (including those incorporated by reference):</font></p>


<table border="0" cellspacing=0 cellpadding=0 width="100%" style=' border-collapse:collapse'>
    <tr>
        <td width="15%" valign=top style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:12.0pt'><b><font size=2>Exhibit Number</font></b></p> </td>
        <td width="54%" valign=top style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:12.0pt'><b><font size=2>Description</font></b></p> </td>
        <td width="31%" valign=top style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:12.0pt'><b><font size=2>Method of Filing</font></b></p> </td> </tr>
    <tr>
        <td width="15%" valign=top style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:12.0pt'><font size=2>4.1</font></p> </td>
        <td width="54%" valign=top style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:12.0pt'><font size=2>Articles of Association of ArcelorMittal</font></p> </td>
        <td width="31%" valign=top style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:12.0pt'><font size=2>Filed as Exhibit 3.1 to the Registrant&#146;s Form F-4 filed by the Registrant with the Commission on September 28, 2007 (File No. 333-146371) and incorporated herein by reference</font></p> </td> </tr>
    <tr>
        <td width="15%" valign=top style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:12.0pt'><font size=2>4.2</font></p> </td>
        <td width="54%" valign=top style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:12.0pt'><font size=2>ArcelorMittal Global Stock Option Plan</font></p> </td>
        <td width="31%" valign=top style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:12.0pt'><font size=2>Filed herewith</font></p> </td> </tr>
    <tr>
        <td width="15%" valign=top style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:12.0pt'><font size=2>23.1</font></p> </td>
        <td width="54%" valign=top style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Consent of KPMG Inc. </font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="31%" valign=top style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:12.0pt'><font size=2>Filed herewith </font></p> </td> </tr>
    <tr>
        <td width="15%" valign=top style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:12.0pt'><font size=2>23.2</font></p> </td>
        <td width="54%" valign=top style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Consent of KPMG Audit S. &#224;. r. l.</font></p> </td>
        <td width="31%" valign=top style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:12.0pt'><font size=2>Filed herewith</font></p> </td> </tr>
    <tr>
      <td valign=top style='padding:0in 5.75pt 0in 5.75pt'>
        <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:12.0pt'><font size=2>23.3</font></p></td>
      <td valign=top style='padding:0in 5.75pt 0in 5.75pt'>
        <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Consent of KPMG Audit S. &#224;. r. l.</font></p>
        <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p></td>
      <td valign=top style='padding:0in 5.75pt 0in 5.75pt'>
        <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:12.0pt'><font size=2>Filed herewith</font></p></td>
    </tr>
    <tr>
      <td valign=top style='padding:0in 5.75pt 0in 5.75pt'>
        <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:12.0pt'><font size=2>23.4</font></p></td>
      <td valign=top style='padding:0in 5.75pt 0in 5.75pt'>
        <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Consent of Deloitte Accountants, B.V.</font></p></td>
      <td valign=top style='padding:0in 5.75pt 0in 5.75pt'>
        <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:12.0pt'><font size=2>Filed herewith</font></p></td>
    </tr>
    <tr>
      <td valign=top style='padding:0in 5.75pt 0in 5.75pt'>
        <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:12.0pt'><font size=2>23.5</font></p></td>
      <td valign=top style='padding:0in 5.75pt 0in 5.75pt'>
        <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Consent of Ernst &amp; Young</font></p></td>
      <td valign=top style='padding:0in 5.75pt 0in 5.75pt'>
        <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:12.0pt'><font size=2>Filed herewith</font></p></td>
    </tr>
    <tr>
      <td valign=top style='padding:0in 5.75pt 0in 5.75pt'>
        <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:12.0pt'><font size=2>24.1</font></p></td>
      <td valign=top style='padding:0in 5.75pt 0in 5.75pt'>
        <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:12.0pt'><font size=2>Powers of Attorney (included on signature page)</font></p></td>
      <td valign=top style='padding:0in 5.75pt 0in 5.75pt'>
        <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:12.0pt'><font size=2>Filed herewith</font></p></td>
    </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font><font size=2>&nbsp;</font></p>

<br>
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<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

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[{"type": "S-8", "sequence": "1", "filename": "arcelormittal-s8_1114.htm", "secsgml_size_bytes": 78668}]
{"company-data": {"conformed-name": "ArcelorMittal", "cik": "0001243429", "assigned-sic": "3312", "irs-number": "000000000", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-147382", "film-number": "071243583"}, "business-address": {"street1": "19 AVE DE LA LIBERTE", "street2": "L-2930 LUXEMBOURG", "city": "R.C.S. LUXEMBOURG", "state": "N4", "zip": "00000", "phone": "35247922151"}, "mail-address": {"street1": "19 AVE DE LA LIBERTE", "street2": "L-2930 LUXEMBOURG", "city": "R.C.S. LUXEMBOURG", "state": "N4", "zip": "00000"}, "former-company": {"former-conformed-name": "ARCELOR", "date-changed": "20030618"}}
As filed with the Securities and Exchange Commission on November 14, 2007
Registration No. 333-
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
FORM S-8
REGISTRATION STATEMENT
Under
The Securities Act of 1933
ArcelorMittal
(Exact Name of Registrant as Specified in its Charter)
Luxembourg
(State or Other Jurisdiction
of Incorporation or Organization)
Not Applicable
(I.R.S. Employer Identification No.)
ArcelorMittal
19, Avenue de la Liberté
L-2930 Luxembourg
Grand Duchy of Luxembourg
+352 4792-2414
(Address of Principal Executive Offices) (Zip Code)
ArcelorMittal Global Stock Option Plan
(Full Title of the Plan(s))
Marc Jeske, Esq.
Mittal Steel USA Inc.
1 S. Dearborn, 19th floor
Chicago, Illinois 60603
(312) 899-3400
(Name, Address and Telephone Number, Including Area Code, of Agent For Service)
Copies to
Henk Scheffer, Esq.
ArcelorMittal
19, Avenue de la Liberté
L-2930 Luxembourg
Grand Duchy of Luxembourg
+352 4792-2414
CALCULATION OF REGISTRATION FEE
Title of Securities to be Registered
Amount to be Registered (1)
Proposed Maximum Offering Price per Share (2)(3)
Proposed Maximum Aggregate Offering Price (2)(3)
Amount of Registration Fee
Ordinary Shares
214,499 shares
$11.9375
$2,560,581.80
$78.60
Ordinary Shares
201,115 shares
$8.57
$1,723,555.60
$52.91
Ordinary Shares
269,320 shares
$2.26
$608,663.20
$18.69
Ordinary Shares
2,259,479 shares
$28.75
$64,960,021.00
$1994.27
Ordinary Shares
3,254,508 shares
$33.755
$109,855,917.54
$3,372.58
Ordinary Shares
5,965,200 shares
$64.30
$383,562,360.00
$11,775.36
Ordinary Shares
2,244,444 shares
$74.375
$166,930,522.50
$5,124.77
Total
14,408,565 shares
N/A
$730,201,631.64
$22,418
(1)
This Registration Statement covers shares ("Shares") of ArcelorMittal (the "Registrant"):  (i) issuable pursuant to the exercise of options granted prior to the date hereof under the ArcelorMittal Global Stock Option Plan (the "Plan"), (ii) to be issued in the future under the Plan and (iii) pursuant to Rule 416 of the U.S. Securities Act of 1933, as amended (the "Securities Act"), any additional Shares, which become issuable under the Plan by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without the Registrant's receipt of consideration which results in an increase in the number of the outstanding Shares of the Registrant.
(2)
With respect to the 12,164,121 Shares subject to issuance upon the exercise of options issued prior to the date hereof, calculated pursuant to Rule 457(h) under the Securities Act based on the respective prices at which such options may be exercised as set forth in the table.
(3)
With respect to 2,244,444 Shares to be issued in the future under the Plan, calculated pursuant to Rule 457(c) and 457(h) based on a price of $74.375 per share, which is the average of the high and low prices reported on the New York Stock Exchange as of November 9th, 2007 solely for the purpose of calculating the registration fee.
PART II.  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3.  Incorporation of Documents By Reference.
Pursuant to General Instruction E to Form S-8, the Registrant hereby incorporates by reference herein the following documents:
(a)  The Annual Report on Form 20-F of Mittal Steel Company N.V., the predecessor of the Registrant, filed with the SEC on April 17, 2007, as amended on June 29, 2007 and July 3, 2007;
(b)  ArcelorMittal's current reports on Form 6-K, dated November 7, 2007, November 5, 2007, October 22, 2007, October 19, 2007, October 2, 2007, October 1, 2007,  September 13, 2007, September 10, 2007 and September 6, 2007, and Mittal Steel's current reports on Form 6-K, dated August 10, 2007, August 2, 2007, August 1, 2007 (containing a press release announcing an agreement to purchase shares in Arcelor Mittal Poland and an extract of Mittal Steel's press release announcing results for the second quarter and first half of 2007), June 5, 2007, May 25, 2007, May 17, 2007, May 16, 2007 (containing an extract of Mittal Steel's press release announcing first quarter 2007 earnings), April 23, 2007, April 20, 2007, April 10, 2007, March 16, 2007, February 23, 2007, February 22, 2007 (containing the audited
consolidated financial statements of Arcelor and its consolidated subsidiaries), February 16, 2007, February 14, 2007, January 23, 2007, January 19, 2007 and January 10, 2007.
(c)  The description of the Registrant's shares contained in ArcelorMittal's Registration Statement on Form F-4 filed with the SEC on June 29, 2007 pursuant to the Securities Act.
All documents filed by ArcelorMittal pursuant to Section 13(a) or 15(d) of the Exchange Act subsequent to the date of this Registration Statement and prior to the filing of a post-effective amendment to this which indicates that all securities offered have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference into this Registration Statement and to be part hereof from the date of filing such documents.
For purposes of this Registration Statement, any statement contained herein or in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein or in any subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement.  Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.
Item 4.  Description Of Securities.
Not applicable.
Item 5.  Interests Of Named Experts And Counsel.
Not applicable.
Item 6.  Indemnification Of Directors And Officers.
The articles of association of ArcelorMittal provide that ArcelorMittal will, to the extent permitted by law, indemnify every director or member of the Group Management Board, as well as every former director or member of the Group Management Board, the fees, costs and expenses reasonably incurred by him or her in the defense or resolution (including a settlement) of all legal actions or proceedings, whether civil, criminal or administrative, he or she has been involved in his or her role as former or current director or member of the Group Management Board of ArcelorMittal.
The right to indemnification does not exist in the case of gross negligence, fraud, fraudulent inducement, dishonesty or for a criminal offense or if it is ultimately determined that the director or
member of the Group Management Board has not acted honestly, in good faith and with the reasonable belief that he or she was acting in the best interests of ArcelorMittal.
Item 7.  Exemption From Registration Claimed.
Not applicable.
Item 8.  Exhibits
The following exhibits are filed herewith or are incorporated by reference to other filings:
4.1
Articles of Association of ArcelorMittal
4.2
ArcelorMittal Global Stock Option Plan
23.1
Consent of KPMG Inc.
23.2
Consent of KPMG Audit S. à. r. l.
23.3
Consent of KPMG Audit S. à. r. l.
23.4
Consent of Deloitte Accountants, B.V.
23.5
Consent of Ernst & Young
24.1
Power of Attorney (included on signature page(s))
Item 9.  Undertakings
(a)
The undersigned Registrant hereby undertakes:
(i)            to file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:
A.            To include any prospectus required by Section 10(a) (3) of the Securities Act;
B.            To reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the
C.            To include any material information with respect to the plan of distribution not previously disclosed in the registration statement or any material change to such information in the registration statement;
provided, however, that paragraphs (A) and (B) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in periodic reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or 15(d) of the Exchange Act that are incorporated by reference in the Registration Statement.
(ii)           that, for the purpose of determining any liability under the Securities Act, each post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
(iii)          to remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.
(b)           The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant's annual report pursuant to Section 13 (a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in the registration statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
(c)           Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable.  In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has
been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.
SIGNATURE
Pursuant to the requirements of the Securities Act of 1933, the Registrant has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in Luxembourg, Grand Duchy of Luxembourg, on November 13, 2007.
ArcelorMittal
By:
/s/ Henk Scheffer
Henk Scheffer
Company Secretary
POWER OF ATTORNEY
Each person whose signature appears below hereby constitutes and appoints, jointly and severally, Henk Scheffer, his or her true and lawful attorney-in-fact and agent, with power of substitution and resubstitution for his or her and in his or her name, place and stead, in any and all capacities, to sign any and all amendments (including post-effective amendments) and supplements to this Registration Statement, and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission and hereby grants to such attorney-in-fact and agent, full power and authority to do and perform each and every act and thing requisite and necessary to be done, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that said attorney-in-fact and agent, or his or her substitute or substitutes may lawfully
do or cause to be done by virtue hereof.
Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.
Signature
Title
Date
/s/ Joseph J. Kinsch
Joseph J. Kinsch
Director and
Chairman of the Board of Directors
November 13, 2007
/s/ Lakshmi N. Mittal
Lakshmi N. Mittal
Chief Executive Officer, Director and President of the Board of Directors
November 13, 2007
/s/ Aditya Mittal
Aditya Mittal
Chief Financial Officer
(Principal Financial Officer and Principal Accounting Officer)
November 13, 2007
/s/ Marc Jeske
Marc Jeske
Authorized Representative in the United States
November 13, 2007
Vanisha Mittal Bhatia
Director
/s/ Narayanan Vaghul
Narayanan Vaghul
Director
November 13, 2007
Wilbur L. Ross
Director
Lewis B. Kaden
Director
François H. Pinault
Director
/s/ José Rámon Álvarez Rendueles
José Rámon Álvarez Rendueles
Director
November 13, 2007
/s/ Sergio Silva de Freitas
Sergio Silva de Freitas
Director
November 13, 2007
/s/ Georges Schmit
Georges Schmit
Director
November 13, 2007
/s/ Edmond Pachura
Edmond Pachura
Director
November 13, 2007
Manuel Fernández López
Director
/s/ Jean-Pierre Hansen
Jean-Pierre Hansen
Director
November 13, 2007
/s/ John Castegnaro
John Castegnaro
Director
November 13, 2007
/s/ Antoine Spillmann
Antoine Spillmann
Director
November 13, 2007
/s/ HRH Prince Guillaume de Luxembourg
HRH Prince Guillaume de Luxembourg
Director
November 13, 2007
/s/ Romain Zaleski
Romain Zaleski
Director
November 13, 2007
/s/ Michel Marti
Michel Marti
Director
November 13, 2007
AUTHORIZED U.S. REPRESENTATIVE
Pursuant to the requirements of the Securities Act of 1933, this registration statement has been signed below on November 13, 2007, by the undersigned as the duly authorized representative of ArcelorMittal in the United States.
/s/ Marc Jeske
Marc Jeske
Index of Exhibits
Exhibits (including those incorporated by reference):
Exhibit Number
Description
Method of Filing
4.1
Articles of Association of ArcelorMittal
Filed as Exhibit 3.1 to the Registrant's Form F-4 filed by the Registrant with the Commission on September 28, 2007 (File No. 333-146371) and incorporated herein by reference
4.2
ArcelorMittal Global Stock Option Plan
Filed herewith
23.1
Consent of KPMG Inc.
Filed herewith
23.2
Consent of KPMG Audit S. à. r. l.
Filed herewith
23.3
Consent of KPMG Audit S. à. r. l.
Filed herewith
23.4
Consent of Deloitte Accountants, B.V.
Filed herewith
23.5
Consent of Ernst & Young
Filed herewith
24.1
Powers of Attorney (included on signature page)
Filed herewith