ÐÇ¿Õ´«Ã½

EXHIBIT 22
The following entities are included in the obligated group as of March 31, 2024, 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, the 4.875% 2031 Senior Notes and the 7.000% 2032 Senior Notes issued by ÐÇ¿Õ´«Ã½ Inc.
Exact Name of Issuer or Guarantor Subsidiary (1) (2)State of Incorporation or Organization
ÐÇ¿Õ´«Ã½ Inc.Ohio
Cannon Automotive Solutions - Bowling Green, Inc.Delaware
ÐÇ¿Õ´«Ã½ Burns Harbor LLCDelaware
ÐÇ¿Õ´«Ã½ Cleveland Works LLCDelaware
ÐÇ¿Õ´«Ã½ Columbus LLCDelaware
ÐÇ¿Õ´«Ã½ FPT Services CompanyOhio
ÐÇ¿Õ´«Ã½ Investments Inc.Ohio
ÐÇ¿Õ´«Ã½ Kote L.P.Delaware
ÐÇ¿Õ´«Ã½ Minorca Mine Inc.Delaware
ÐÇ¿Õ´«Ã½ Monessen Coke LLCDelaware
ÐÇ¿Õ´«Ã½ Plate LLCDelaware
ÐÇ¿Õ´«Ã½ Railways Inc.Delaware
ÐÇ¿Õ´«Ã½ Riverdale LLCDelaware
ÐÇ¿Õ´«Ã½ Services Holding CompanyOhio
ÐÇ¿Õ´«Ã½ South Chicago & Indiana Harbor Railway Inc.Delaware
ÐÇ¿Õ´«Ã½ Steel CorporationDelaware
ÐÇ¿Õ´«Ã½ Steel Holding CorporationDelaware
ÐÇ¿Õ´«Ã½ Steel Holdings Inc.Ohio
ÐÇ¿Õ´«Ã½ Steel LLCDelaware
ÐÇ¿Õ´«Ã½ Steel Management Inc.Delaware
ÐÇ¿Õ´«Ã½ Steel Properties Inc.Delaware
ÐÇ¿Õ´«Ã½ Steelton LLCDelaware
ÐÇ¿Õ´«Ã½ Steelworks Railway Inc.Delaware
ÐÇ¿Õ´«Ã½ Tek Kote Acquisition CorporationOhio
ÐÇ¿Õ´«Ã½ Tek L.P.Delaware
ÐÇ¿Õ´«Ã½ Tooling and Stamping CompanyDelaware
ÐÇ¿Õ´«Ã½ Tooling and Stamping Holdings LLCDelaware
ÐÇ¿Õ´«Ã½ Tubular Components LLCDelaware
ÐÇ¿Õ´«Ã½ Weirton LLCDelaware
Cliffs Mining CompanyDelaware
Cliffs Minnesota Mining CompanyDelaware
Cliffs Steel Inc.Ohio
Cliffs TIOP Holding, LLCDelaware
Cliffs TIOP, Inc.Michigan
Cliffs TIOP II, LLCDelaware
Cliffs UTAC Holding LLCDelaware
Ferrous Processing and Trading CompanyMichigan
Fleetwood Metal Industries, LLCDelaware
FPT - Schlafer Division L.L.C.Michigan
FPT Cleveland, LLCMichigan
FPT Florida, LLCMichigan
IronUnits LLCDelaware
Koil Metals L.L.C.Michigan

EXHIBIT 22
Exact Name of Issuer or Guarantor Subsidiary (1) (2)State of Incorporation or Organization
Lake Superior & Ishpeming Railroad CompanyMichigan
Lonyo Land L.L.C.Michigan
Metallics Sales CompanyDelaware
Mid-Vol Coal Sales, Inc.West Virginia
Mountain State Carbon, LLCDelaware
Northshore Mining CompanyDelaware
Silver Bay Power CompanyDelaware
SLC Acquisition L.L.C.Michigan
SNA Carbon, LLCDelaware
The ÐÇ¿Õ´«Ã½ Iron CompanyOhio
Tilden Mining Company L.C.Michigan
United Taconite LLCDelaware
(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.