SEC Company Response from Ryerson Holding (RYZ) — Jan 12, 2026
Ryerson Holding Corp
Date: Jan. 12, 2026 · CIK: 0001481582 · Accession: 0001193125-26-010396
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File numbers found in text: 333-291983
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CORRESP 1 filename1.htm CORRESP RYERSON HOLDING CORPORATION 227 West Monroe Street, 27 th Floor Chicago, Illinois 60606 January 12, 2026 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Real Estate & Construction 100 F Street, N.E. Washington, DC 20549 Re: Ryerson Holding Corporation (CIK No. 0001481582) (the “Registrant”) Registration Statement on Form S-4 Filed December 5, 2025, as amended File No. 333-291983 Dear Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Ryerson Holding Corporation hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. Eastern Time on Wednesday, January 14, 2026, or as soon as thereafter practicable. Very truly yours, /s/ Mark S. Silver Mark S. Silver Executive Vice President, General Counsel and Chief Human Resources Officer cc: Brian Hamilton, Willkie Farr & Gallagher LLP Thomas Sharkey, Willkie Farr & Gallagher LLP