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