ÐÇ¿Õ´«Ã½

EXHIBIT 22
The following entities are included in the obligated group as of June 30, 2023, as defined in the Quarterly Report on Form 10-Q of ÐÇ¿Õ´«Ã½ Inc. to which this document is being filed as an exhibit, including ÐÇ¿Õ´«Ã½ Inc., as the parent and issuer, and the subsidiary guarantors that have guaranteed the obligations under the 6.750% 2026 Senior Secured Notes, the 5.875% 2027 Senior Notes, the 7.000% 2027 Senior Notes, the 4.625% 2029 Senior Notes, the 6.750% 2030 Senior Notes and the 4.875% 2031 Senior Notes issued by ÐÇ¿Õ´«Ã½ Inc.
Exact Name of Issuer or Guarantor Subsidiary (1) (2)State of Incorporation or OrganizationIRS Employer Identification Number
ÐÇ¿Õ´«Ã½ Inc.Ohio34-1464672
Cannon Automotive Solutions - Bowling Green, Inc.Delaware26-0766559
ÐÇ¿Õ´«Ã½ Burns Harbor LLCDelaware20-0653414
ÐÇ¿Õ´«Ã½ Cleveland Works LLCDelaware04-3634649
ÐÇ¿Õ´«Ã½ Columbus LLCDelaware01-0807137
ÐÇ¿Õ´«Ã½ Investments Inc.Ohio31-1283531
ÐÇ¿Õ´«Ã½ Kote Inc.Delaware36-3665216
ÐÇ¿Õ´«Ã½ Kote L.P.Delaware36-3665288
ÐÇ¿Õ´«Ã½ Minorca Mine Inc.Delaware36-2814042
ÐÇ¿Õ´«Ã½ Monessen Coke LLCDelaware25-1850170
ÐÇ¿Õ´«Ã½ Plate LLCDelaware20-0653500
ÐÇ¿Õ´«Ã½ Railways Inc.Delaware56-2348283
ÐÇ¿Õ´«Ã½ Riverdale LLCDelaware74-3062732
ÐÇ¿Õ´«Ã½ South Chicago & Indiana Harbor Railway Inc.Delaware04-3634638
ÐÇ¿Õ´«Ã½ Steel CorporationDelaware31-1267098
ÐÇ¿Õ´«Ã½ Steel Holding CorporationDelaware31-1401455
ÐÇ¿Õ´«Ã½ Steel Holdings Inc.Ohio85-4084783
ÐÇ¿Õ´«Ã½ Steel LLCDelaware71-0871875
ÐÇ¿Õ´«Ã½ Steel Management Inc.Delaware51-0390893
ÐÇ¿Õ´«Ã½ Steel Properties Inc.Delaware51-0390894
ÐÇ¿Õ´«Ã½ Steelton LLCDelaware20-0653772
ÐÇ¿Õ´«Ã½ Steelworks Railway Inc.Delaware04-3634622
ÐÇ¿Õ´«Ã½ Tek Inc.Delaware36-3519946
ÐÇ¿Õ´«Ã½ Tek Kote Acquisition CorporationOhio85-4304182
ÐÇ¿Õ´«Ã½ Tek L.P.Delaware363525438
ÐÇ¿Õ´«Ã½ Tooling and Stamping CompanyDelaware22-3639336
ÐÇ¿Õ´«Ã½ Tooling and Stamping Holdings LLCDelaware31-1283531
ÐÇ¿Õ´«Ã½ Tubular Components LLCDelaware31-1283531
ÐÇ¿Õ´«Ã½ Weirton LLCDelaware56-2435202
Cliffs Mining CompanyDelaware34-1120353
Cliffs Minnesota Mining CompanyDelaware42-1609117
Cliffs Steel Inc.Ohio87-3972693
Cliffs TIOP Holding, LLCDelaware47-2182060
Cliffs TIOP, Inc.Michigan34-1371049
Cliffs TIOP II, LLCDelaware61-1857848
Cliffs UTAC Holding LLCDelaware26-2895214
Fleetwood Metal Industries, LLCDelaware98-0508950
IronUnits LLCDelaware34-1920747
Lake Superior & Ishpeming Railroad CompanyMichigan38-6005761
Metallics Sales CompanyDelaware84-2076079
Mid-Vol Coal Sales, Inc.West Virginia55-0761501
Mountain State Carbon, LLCDelaware31-1267098
Northshore Mining CompanyDelaware84-1116857
Silver Bay Power CompanyDelaware84-1126359
SNA Carbon, LLCDelaware31-1267098
The ÐÇ¿Õ´«Ã½ Iron CompanyOhio34-0677332
Tilden Mining Company L.C.Michigan34-1804848
United Taconite LLCDelaware42-1609118
(1) The address and phone number of each issuer and guarantor subsidiary is c/o ÐÇ¿Õ´«Ã½ Inc., 200 Public Square, Suite 3300, Cleveland, Ohio 44114, (216) 694-5700.
(2) ÐÇ¿Õ´«Ã½ Inc. is the issuer, all other entities listed are guarantor subsidiaries.