Sept 6 (Reuters) - The U.S. Securities and Exchange

Commission on Friday announced charges against the chairman of

Esmark James Bouchard for announcing a tender offer to buy U.S.

Steel despite lacking the financial means to do so.

"Bouchard and Esmark could not have completed the tender

offer for U.S. Steel that they announced," Antonia Apps, SEC

Director for the New York regional office, said in a release.