|
UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
DC 20549
|
|
||
|
Under
the Securities Exchange Act of 1934
|
|
(Amendment
#2)*
|
|
AK
Steel Holding Corporation
|
|
(Name
of Issuer)
|
|
Common
Stock, par value $0.01 per share
|
|
(Title
of Class of Securities)
|
|
001547108
|
|
(CUSIP
Number)
|
|
December
31, 2007
|
|
(Date
of Event Which Requires Filing of this
Statement)
|
|
|
x
Rule
13d-1(b)
|
|
|
o Rule
13d-1(c)
|
|
|
o
Rule
13d-1(d)
|
|
CUSIP
No. 001547108
|
13G
|
|
1)
|
NAMES
OF REPORTING PERSONS
|
JGD Management Corp.
|
|
IRS
IDENTIFICATION NO. OF
|
||
|
ABOVE
PERSONS (ENTITIES ONLY)
|
EIN:
13-3633324
|
|
|
2)
|
CHECK
THE APPROPRIATE BOX IF A MEMBER OF A GROUP
(SEE
INSTRUCTIONS)
|
|
|
(a) o
|
||
|
(b) x
|
||
|
3)
|
SEC
USE ONLY
|
|
|
4)
|
CITIZENSHIP
OR PLACE OF ORGANIZATION
|
Delaware
|
|
NUMBER
OF
|
5)
SOLE VOTING POWER
|
14,718,430
|
|
SHARES
|
||
|
BENEFICIALLY
|
6)
SHARED VOTING POWER
|
-0-
|
|
OWNED
BY
|
||
|
EACH
|
7)
SOLE DISPOSITIVE POWER
|
14,718,430
|
|
PERSON
WITH
|
8)
SHARED DISPOSITIVE POWER
|
-0-
|
|
9)
|
AGGREGATE
AMOUNT BENEFICIALLY OWNED
|
14,718,430
|
|
BY
EACH REPORTING PERSON
|
||
|
10)
|
CHECK
BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES
|
|
|
CERTAIN
SHARES (SEE INSTRUCTIONS)
|
o
|
|
|
11)
|
PERCENT
OF CLASS REPRESENTED BY AMOUNT IN ROW 9
|
|
|
Approximately
13.2%
|
||
|
12)
|
TYPE
OF REPORTING PERSON (SEE INSTRUCTIONS)
|
CO
|
|
Item
1(a).
|
Name
of Issuer:
|
AK Steel Holding Corporation
|
|
Item
1(b).
|
Address
of Issuer’s Principal Executive
Offices:
|
|
Item2
(a).
|
Name
of Person Filing:
|
|
Item
2(b).
|
Address
of Principal Business Office or, if None,
Residence:
|
|
|
The
principal business office address of JGD
is:
|
|
The
place of organization of JGD is
Delaware.
|
|
Item
2(e).
|
CUSIP
Number:
|
001547108
|
|
Item
3.
|
If
this statement is filed pursuant to Rules 13d-1(b), or 13d-2(b)
or (c),
check whether the person filing is
a:
|
| (a) | o Broker or dealer registered under section 15 of the Act (15 U.S.C.78o) | |
|
|
(b)
|
o Bank
as defined in section 3(a)(6) of the Act (15 U.S.C.
78c).
|
|
|
(c)
|
o Insurance
company as defined in section 3(a)(19) of the Act (15 U.S.C. 78c).
|
|
|
(d)
|
o Investment
company registered under section 8 of the Investment Company
Act of 1940 (15 U.S.C 80a-8).
|
|
|
(e)
|
x
An investment
adviser in accordance with
§240.13d-1(b)(1)(ii)(E);
|
|
|
(f)
|
o An
employee
benefit plan or endowment fund in accordance with §240.13d-1(b)(1)(ii)(F);
|
|
|
(g)
|
o A
parent holding
company or control person in accordance with§240.13d-1(b)(1)(ii)(G);
|
|
|
(h)
|
o A
savings
associations as defined in Section 3(b) of the Federal Deposit
Insurance Act (12 U.S.C. 1813);
|
|
|
(i)
|
o A
church plan
that is excluded from the definition of an investment company
under section 3(c)(14) of the Investment Company Act of 1940
(15 U.S.C. 80a-3);
|
|
|
(j)
|
o Group,
in
accordance with §240.13d-1
(b)(1)(ii)(J).
|
|
Item
4.
|
Ownership.
|
|
(a)
Amount beneficially owned:
|
14,718,430
|
||
|
(b)
Percent of class:
|
13.2%
|
||
|
(c)
Number of shares as to which the person has:
|
|||
|
(i)
Sole power to vote or to direct the vote
|
14,718,430
|
||
|
(ii)
Shared power to vote or to direct the vote
|
-0-
|
||
|
(iii)
Sole power to dispose or to direct the disposition of
|
14,718,430
|
||
|
(iv)
Shared power to dispose or to direct the disposition of
|
-0-
|
||
|
Item
5.
|
Ownership
of Five Percent or Less of a Class.
|
|
If
this statement is being filed to report the fact that as of the
date
hereof the reporting person has ceased to be the beneficial owner
of more
than five percent of the class of securities, check the
following o.
|
|
Item
6.
|
Ownership
of More than Five Percent on Behalf of Another
Person.
|
|
The
right to receive dividends from, or the proceeds from the sale
of, all
shares of Common Stock reported in this statement as beneficially
owned by
JGD is held by York Capital, York Investment, York Select, York
Credit
Opportunities, York Select Trust, York Global Value, York European
Opportunities, York Enhanced Strategies, York Long Enhanced or
the Managed
Accounts, as the case may be, all of which are the advisory clients
of
JGD. JGD itself disclaims beneficial ownership of all shares
of Common
Stock reported in this statement pursuant to Rule 13d-4 under
the
Securities Exchange Act of 1934, as amended.
|
|
Item
7.
|
Identification
and Classification of the Subsidiary Which Acquired the Security
Being
Reported on by the Parent Holding
Company.
|
|
Item
8.
|
Identification
and Classification of Members of the
Group.
|
| Item 9. |
Notice
of Dissolution of Group.
|
|
Item
10.
|
Certification.
|
| JGD MANAGEMENT CORP. | |
| By: |
/s/ Adam
J. Semler
|
| Adam J. Semler | |
| Chief Financial Officer | |