A. M. CASTLE & CO.
1420 Kensington Road, Suite 220
Oak Brook, Illinois 60523
VIA EDGAR |
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June 8, 2012 |
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Re: |
A. M. Castle & Co. | |
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Registration Statement on Form S-4 | |
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(Registration No. 333-180662) | |
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Request for Acceleration |
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Ladies and Gentlemen:
On behalf of A. M. Castle & Co. (the Company), pursuant to Rule 461 of the Securities Act of 1933, as amended, the undersigned hereby requests that the Companys Registration Statement on Form S-4 (File No. 333-180662) be declared effective by the Securities and Exchange Commission (the Commission) on Tuesday, June 12, 2012, at 9:00 a.m. (Washington, D.C. time) or as soon thereafter as possible. The Company hereby acknowledges 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 relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
· the Company may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
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Sincerely, |
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A. M. CASTLE & CO. |
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/s/ Robert J. Perna |
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Robert J. Perna |
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Vice President, General Counsel & Secretary |