The company behind the giant spiralling tower being built in the Olympic Park can buy up to 5,000 tickets as one of the sponsors of the London 2012 Games.
It is believed that ArcelorMittal, run by billionaire steel magnate Lakshmi Mittal, will each day take up to 200 of the 320 seats it can claim as a tier two sponsor.
A spokesman said: “The company intends to take up a large proportion of tickets.”
The 114m ArcelorMittal Orbit, designed by Turner Prize-winning artist Anish Kapoor and leading structural designer Cecil Balmond, is being built near the showpiece Olympic Stadium and the Aquatics Centre.
The £22.3M structure, complete with two observation floors, spiral staircase, lift and restaurant, will stand 22m taller than the Statue of Liberty.
ArcelorMittal is providing £19.2M for the structure with the remaining £3.1M funded by London Development Agency.
It will be licensed to London 2012 between May and October 2012 before being reopened in May 2013 for the public.