SECURITIES
AND EXCHANGE COMMISSION
Washington,
DC 20549
_________________
FORM
6-K
Report
of Foreign Private Issuer
Pursuant to Rule 13a-16 or 15d-16
of the Securities Exchange
Act of 1934
For
November 14, 2002
Siderca
S.A.I.C.
Av. Leandro N. Alem 1067
Buenos Aires, Argentina (C1001AAF)
Indicate
by check mark whether the registrant files or will file annual reports under
cover of Form 20-F or Form 40-F.
Form 20-F _X_
Form 40-F ___
Indicate
by check mark whether the registrant by furnishing the information contained in
this Form is also thereby furnishing the information to the Commission pursuant
to Rule 12g3-2(b) under the Securities Exchange Act of 1934.
Yes___
No_ X_
If
Yes is marked, indicate below the file number assigned to the
registrant in connection with Rule 12g3-2(b):
Not
applicable.
1/4
This
report on Form 6-K shall be incorporated by reference into the registration
statement on Form F-4 (File No. 333-99769) of Tenaris S.A.
The
financial data included in this report on Form 6-K were prepared by Siderca
in accordance with Argentine GAAP for the purposes of filings with the
Comisión Nacional de Valores, or the Argentine Securities Commission,
and the Bolsa de Comercio de Buenos Aires, or the Buenos Aires Stock Exchange.
They differ from the financial statements and data derived therefrom of
Siderca filed (on forms other than Form 6-K) with the Securities and Exchange
Commission during 2002 in that the charges to Sidercas operating
results as a consequence of the provision made by Dalmine S.p.A. in its
financial statements at, and for the year ended, December 31, 2001 relating
to the claim brought by BHP Petroleum Ltd. against Dalmine and the provision
made by Tubos de Acero de México S.A., or Tamsa, in its financial
statements at, and for the year ended, December 31, 2001, relating to
Tamsas investment in Consorcio Siderurgia Amazonia Ltd. are being
recorded in the nine months ended September 30, 2002, instead of
the fiscal year ended December 31, 2001.
Pursuant
to the requirements of the Securities Exchange Act of 1934, the registrant has
duly caused this report to be signed on its behalf by the undersigned, thereunto
duly authorized.
|