-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, B7dCTCivIL4QSZVJVjkEjhPBdEvcTbNt6f9mbZsSrFIG5VCz+LVQ34GAjZcGOd6X k1um+KJfgSOz+16jPjX+4g== 0001047469-06-002880.txt : 20061005 0001047469-06-002880.hdr.sgml : 20061005 20060306145048 ACCESSION NUMBER: 0001047469-06-002880 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060306 FILER: COMPANY DATA: COMPANY CONFORMED NAME: STEEL DYNAMICS INC CENTRAL INDEX KEY: 0001022671 STANDARD INDUSTRIAL CLASSIFICATION: STEEL WORKS, BLAST FURNACES ROLLING MILLS (COKE OVENS) [3312] IRS NUMBER: 351929476 STATE OF INCORPORATION: IN FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6714 POINTE INVERNESS WAY STREET 2: SUITE 200 CITY: FORT WAYNE STATE: IN ZIP: 46804 BUSINESS PHONE: 2604593553 MAIL ADDRESS: STREET 1: 6714 POINTE INVERNESS WAY STREET 2: SUITE 200 CITY: FORT WAYNE STATE: IN ZIP: 46804 CORRESP 1 filename1.htm

[Steel Dynamics, Inc. Letterhead]

 

Via Facsimile — 202-772-9368

Mail Stop 7010

 

March 6, 2006

 

 

United States Securities and Exchange Commission

Division of Corporation Finance

450 Fifth Street, N.W.

Washington, DC  20549

 

          Attn:  Andrew Schoeffler, Staff Attorney

 

Re:

Steel Dynamics, Inc. (“STLD”)

 

Amendment No. 2 to Form S-4 Registration Statement

 

Commission File No. 333-131100

 

REQUEST FOR ACCELERATION OF EFFECTIVENESS

 

To the Commission:

 

Pursuant to the provisions of Rule 461(a) of Regulation C under the Securities Act of 1933, as amended, please accept this request for acceleration of the effective date of Steel Dynamics, Inc.’s registration statement on Form S-4 by declaring the registration statement effective at 10:00 a.m. EST, on Wednesday, March 8, 2006, or as soon thereafter as practicable.

 

There are no principal or managing underwriters in connection with this registration statement.

 

In the event that effectiveness will not be granted by the close of business on Wednesday, March 8, 2006, we would appreciate telephonic notification to our legal counsel, Robert S. Walters, at 260-423-8905.

 

Steel Dynamics, as registrant, is aware of its obligations and responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed public offering of the securities described in the captioned registration statement.

 

Sincerely,

 

STEEL DYNAMICS, INC.

 

/s/ Gary E. Heasley

 

Gary E. Heasley

Chief Financial Officer

 


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