Corporate Office

7575 West Jefferson Blvd.

Fort Wayne, Indiana 46804

(260) 969-3500

(260) 969-3590 fax

www.steeldynamics.com

December 15, 2017

VIA EDGAR

Ms. Pamela Long

Assistant Director

Division of Corporation Finance

United States Securities and Exchange Commission

100 F. Street, NE

Washington, DC  20549-4631

Re:Steel Dynamics, Inc.

Registration Statement on Form S-4

Filed December 5, 2017

(SEC File No. 333-221907)

Dear Ms. Long:

On behalf of Registrant Steel Dynamics, Inc. and on behalf of the Additional Registrants, with respect to the above-referenced registration statement (the “Registration Statement”), and pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, we hereby respectfully request that the Securities and Exchange Commission (the “Commission”) accelerate the effective date of the Registration Statement so that it is declared effective at 2:00 p.m. on December 21, 2017, or as soon as practicable thereafter.

If you would be kind enough to do so, would you please send a copy of your effectiveness letter to our legal counsel, Marcus A. Heminger of Barrett McNagny LLP (email address: mah@barrettlaw.com or facsimile number: 260-423-8920).

Very truly yours,

On behalf of the Registrant:
By:	/s/ Theresa E. Wagler
	Theresa E. Wagler
	Executive Vice President and
	Chief Financial Officer
On behalf of all Subsidiary Guarantor
Additional Registrants:
By:	/s/ Theresa E. Wagler
	Theresa E. Wagler
	President or Vice President