-----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, CYGhOFfI7gL1/2wGTE44xLe4u0oxM/OWmz/G0+BmCxUfjXBU80/FfBNa0GIzaVCH ThhPSxOKk9qEqDaSBalxrw== 0001047469-06-003011.txt : 20061005 0001047469-06-003011.hdr.sgml : 20061005 20060308111120 ACCESSION NUMBER: 0001047469-06-003011 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060308 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

[LETTERHEAD OF STEEL DYNAMICS]

 

Via Facsimile — 202-772-9368

Mail Stop 7010

 

March 7, 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

 

 

ACKNOWLEDGMENT

 

To the Commission:

 

In connection with Steel Dynamics Inc.’s Request For Acceleration of Effectiveness, dated March 6, 2006, this is to acknowledgment that:

 

•                  Should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

•                  The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not release the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

•                  The company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding imitated by the Commission or any person under the federal securities laws of the United States.

 

 

Sincerely,

 

STEEL DYNAMICS, INC.

 

/s/ Gary E. Heasley

 

Gary E. Heasley

Chief Financial Officer

 


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