SeAH SPECIAL Steel Co., Ltd. engages in the manufacture and distribution of steel. Its products include cold heading quality wires, cold drawn bars, bar to bar, peeled bars used in cars, electronics, and excavator cylinder rods. It operates through the Wire and AT divisions. The Wire division produces cold heading quality wire and cold drawn bar, stainless steel bar, bar to bar, and peeled bar. The AT division sells and produces rack bars. The company was founded on November 1, 1986 and is headquartered in Pohang, South Korea.