EXHIBIT 15
                                                                      ----------


AWARENESS LETTER

                                   May 5, 2006


North American Galvanizing & Coatings, Inc.
5314 S. Yale Ave, Suite 1000
Tulsa, Oklahoma 74135

We have made a review, in accordance with the standards of the Public Company
Accounting Oversight Board (United States), of the unaudited interim financial
information of North American Galvanizing & Coatings, Inc. and subsidiary for
the three-month periods ended March 31, 2006 and 2005, and have issued our
report dated April 27, 2006. As indicated in such report, because we did not
perform an audit, we expressed no opinion on that information.

We are aware that our report referred to above, which was included in your
Quarterly Report on Form 10-Q for the quarter ended March 31, 2006, is being
incorporated by reference in this Registration Statement.

We also are aware that the aforementioned report, pursuant to Rule 436(c) under
the Securities Act of 1933, is not considered a part of the Registration
Statement prepared or certified by an accountant or a report prepared or
certified by an accountant within the meaning of Sections 7 and 11 of that Act.



/s/ DELOITTE & TOUCHE LLP

Tulsa, Oklahoma