October 15, 2019
Alicia Mondolo
Chief Financial Officer
TENARIS SA
29, Avenue de la Porte-Nueve -3rd Floor
L-2227 Luxembourg
Re: TENARIS SA
Form 20-F for the year ended December 31, 2018
Filed on April 3, 2019
File No. 001-31518
Dear Ms. Mondolo:
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