Report of Foreign Issuer (6-k)

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

For the month of March, 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

POSCO is furnishing under cover of Form 6-K: Exhibition 99.1 : An English-language translation of documents with repect to Memorandum of Understanding with Public Investment Fund (PIF)

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: March 5, 2015	By:	/s/ Noh, Min-Yong
	Name:	Noh, Min-Yong
	Title:	Senior Vice President

EXHIBIT INDEX

Exhibit No.		Description

99.1		Memorandum of Understanding with Public Investment Fund (PIF)

Memorandum of Understanding with Public Investment Fund (PIF)

On March 4, POSCO signed a memorandum of understanding with Public Investment Fund (“PIF”) in Saudi Arabia for a comprehensive partnership.
POSCO and PIF are currently reviewing possible joint business opportunities including PIF’s investment in shares of POSCO Engineering & Construction Co., Ltd. and formation of joint venture companies in Saudi Arabia between PIF and POSCO Group.
POSCO will make further disclosures when necessary and appropriate in a timely manner.

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