United States securities and exchange commission logo May 2, 2023 Rajat Marwah Chief Financial Officer Algoma Steel Group Inc. 105 West Street Sault Ste. Marie, Ontario P6A 7B4, Canada Re: Algoma Steel Group Inc. Form 20-F for the Fiscal Year Ended March 31, 2022 Filed June 17, 2022 File No. 001-40924 Dear Rajat Marwah: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Manufacturing