Report of Foreign Issuer (6-k)

Name	Symbol	Market	Type
POSCO Holdings Inc	NYSE:PKX	NYSE	Depository Receipt

	Price Change	% Change	Price	High Price	Low Price	Open Price	Traded	Last Trade
	1.02	1.38%	75.09	75.30	74.51	74.72	89,661	00:31:08

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 6-K

REPORT OF FOREIGN PRIVATE ISSUER
PURSUANT TO RULE 13a-16 OR 15d-16
UNDER THE SECURITIES EXCHANGE ACT OF 1934

December 22, 2015

POSCO ———————————————————————————————————
(Translation of registrant’s name into English)

POSCO Center, 440 Teheran-ro, Gangnam-gu, Seoul, Korea, 135-777
——————————————————————————————————— (Address of principal executive office)

Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F: [x] Form 20-F [ ] Form 40-F

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1): [ ]

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7): [ ]

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 [x] No

If "Yes" is marked, indicate below the file number assigned to the registrant in connection with Rule 12g3-2(b): n/a

An English-language translation of documents with respect to Notice of Objection on Merger.

SIGNATURES

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.

		POSCO

Date: December 22, 2015	By:	/s/ Noh, Min-Yong
	Name:	Noh, Min-Yong
	Title:	Senior Vice President

EXHIBIT INDEX

Exhibit No.		Description

99.1		Notice of Objection on Merger

Notice of Objection on Merger

On December 11, 2015, POSCO executed the disclosure on resolution on merger decision as below.

(URL : http://www.sec.gov/Archives/edgar/data/889132/000130901415000792/exhibit1.htm)

If you wish to object to the merger, please contact Jayne Whalen at Computershare at 201-222-4412 for the objection form. Completed form needs to be faxed to Citibank, N.A., as Depositary, prior to 4:00 p.m. (New York City time) on January 13th, 2016 at 201-222-4593 (attn.: Jayne Whalen)