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SEC Company Response from Ryerson Holding Corp (RYZ) (CIK 0001481582) (RYZ) — Oct 26, 2010

Ryerson Holding Corp (RYZ) (CIK 0001481582)
Date: Oct. 26, 2010 · CIK: 0001481582 · Accession: 0001193125-10-236648

Offering / Registration Process Regulatory Compliance Capital Structure

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File numbers found in text: 333-169372

Date
October 26, 2010
Author
/s/ Jeffery Fang
Form
CORRESP
Company
Ryerson Holding Corp (RYZ) (CIK 0001481582)

Letter

Re: Registration Statement on Form S-4 (File No. 333-169372)

SEC Letter

October 26, 2010

VIA EDGAR

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

Ladies and Gentleman:

On behalf of Ryerson Holding Corporation (the “Company”), for the purpose of registering the Company’s 14 1/2% Senior Discount Notes due 2015 under the Securities Act of 1933, as amended, we transmit herewith for filing with the Securities and Exchange Commission in electronic format via EDGAR the Company’s Amendment No. 1 to the Registration Statement on Form S-4.

Please contact the undersigned should you have questions or comments regarding this matter.

Sincerely,
/s/ Jeffery Fang

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CORRESP
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SEC Letter

 October 26, 2010

 VIA EDGAR

 Division of Corporation Finance

Securities and Exchange Commission

 100 F
Street, NE

 Washington, DC 20549

Re:
Registration Statement on Form S-4 (File No. 333-169372)

 Ladies and Gentleman:

 On behalf of Ryerson Holding Corporation (the “Company”),
for the purpose of registering the Company’s 14 1/2% Senior Discount Notes due 2015 under the Securities Act of 1933, as amended, we transmit herewith for filing with the Securities and Exchange Commission in electronic format via EDGAR the
Company’s Amendment No. 1 to the Registration Statement on Form S-4.

 Please contact the undersigned should you have questions or
comments regarding this matter.

 Sincerely,

 /s/ Jeffery Fang

 Jeffery Fang

cc:
Cristopher Greer, Willkie Farr & Gallagher LLP