Exhibit 23.1
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in the Registration Statement on Form S-3 (No. 333-229713) and Registration Statements on Form S-8 (Nos. 333-237966, 333-237965, 333-237964, 333-237963, 333-231216 and 333-231215) of ÁñÁ«ÊÓƵ of our report dated February 19, 2021 relating to the combined financial statements of Big River Steel Holdings LLC and BRS Stock Holdco LLC, which appears in Amendment No. 2 of this Current Report on Form 8-K/A.
/s/ PricewaterhouseCoopers LLP
Birmingham, AL
February 24, 2021