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SEC Comment Letter for Ryerson Holding Corp (RYZ) (CIK 0001481582) (RYZ) — Jan 9, 2017

Ryerson Holding Corp (RYZ) (CIK 0001481582)
Date: Jan. 9, 2017 · CIK: 0001481582 · Accession: 0000000000-17-000788

Offering / Registration Process Regulatory Compliance Financial Reporting

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File numbers found in text: 333-215381

Date
January 9, 2017
Author
/s/ Justin Dobbie
Form
UPLOAD
Company
Ryerson Holding Corp (RYZ) (CIK 0001481582)

Letter

Mail Stop 3561 January 9, 2017 Edward J. Lehner Chief Executive Officer Ryerson Holding Corporation 227 W. Monroe St., 27th Floor Chicago, IL 60606

Re: Ryerson Holding Corporation Registration Statement on Form S-3 Filed December 30 , 2016 File No. 333-215381

Dear Mr. Lehner :

This is to advise you that we have not reviewed and will not review your registration statement .

Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Donald E. Field at (202) 551 -3680 with any questions.

Sincerely,
/s/ Justin Dobbie

Show Raw Text
Mail Stop 3561
January 9, 2017

Edward J. Lehner
Chief Executive Officer
Ryerson Holding Corporation
227 W. Monroe St., 27th Floor
Chicago, IL  60606

Re: Ryerson Holding Corporation
  Registration Statement on Form S-3
Filed  December 30 , 2016
  File No.  333-215381

Dear Mr. Lehner :

This is to advise you that we have not  reviewed and will not review your registration
statement .

Please refer to Rules 460 and 461 regarding requests for acceleration.  We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please  contact Donald E. Field  at (202) 551 -3680  with any questions.

Sincerely,

 /s/ Justin Dobbie

Justin Dobbie
Legal Branch Chief
Office of Transportation and Leisure

cc: Cristopher Greer, Esq.
Willkie Farr  & Gallagher LLP