SEC Comment Letter for OREGON STEEL MILLS INC (CIK 0000830260) — Oct 4, 2005
OREGON STEEL MILLS INC (CIK 0000830260)
Date: Oct. 4, 2005 · CIK: 0000830260 · Accession: 0000000000-05-050992
AI Filing Summary & Sentiment
Letter
October 4, 2005 via U.S. mail and facsimile L. Ray Adams, Chief Financial Officer Oregon Steel Mills Inc. 1000 S.W. Broadway Suite 2200 Portland, Oregon 97205
RE: Form 10-K for the Fiscal Year Ended December 31, 2004 File No. 1-9887
Dear Mr. Adams:
We have completed our review of your Form 10-K and related filings and have no further comments at this time.
Sincerely,
Nili Shah
Accounting Branch Chief
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<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
October 4, 2005
via U.S. mail and facsimile
L. Ray Adams, Chief Financial Officer
Oregon Steel Mills Inc.
1000 S.W. Broadway
Suite 2200
Portland, Oregon 97205
RE: Form 10-K for the Fiscal Year Ended December 31, 2004
File No. 1-9887
Dear Mr. Adams:
We have completed our review of your Form 10-K and related
filings and have no further comments at this time.
Sincerely,
Nili Shah
Accounting Branch Chief
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Mr. Gary T. Steele
March 9, 2005
Page 1 of 1
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
</TEXT>
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