8-K

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, DC 20549

FORM 8-K

CURRENT REPORT PURSUANT TO
SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

Date of Report (Date of earliest event reported): May 15, 2009

NEENAH ENTERPRISES, INC.

(Exact name of registrant as specified in its charter)

DELAWARE
(State or other jurisdiction of
incorporation) 000-52681
(Commission File Number) 25-1618281
(IRS Employer Identification
No.)

2121 BROOKS AVENUE
P.O. BOX 729
NEENAH, WISCONSIN 54957
(Address of Principal executive offices, including Zip Code)

(920) 725-7000
(Registrant’s telephone number, including area code)

NOT APPLICABLE
(Former name or former address, if changed since last report)

NEENAH FOUNDRY COMPANY

(Exact name of registrant as specified in its charter)

WISCONSIN
(State or other jurisdiction of
incorporation) 333-28751
(Commission File Number) 39-1580331
(IRS Employer Identification
No.)

2121 BROOKS AVENUE
P.O. BOX 729
NEENAH, WISCONSIN 54957
(Address of Principal executive offices, including Zip Code)

(920) 725-7000
(Registrant’s telephone number, including area code)

NOT APPLICABLE
(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 2.02. Results of Operations and Financial Condition.

     On May 15, 2009, Neenah Enterprises, Inc. and Neenah Foundry Company issued a press release announcing financial results for the quarter ended March 31, 2009. A copy of the press release is attached hereto as Exhibit 99.1 and incorporated herein by reference.

     The information contained in, or incorporated by reference into this Item 2.02, including Exhibit 99.1 attached hereto, is being furnished and shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), or otherwise subject to the liabilities of that section, nor shall it be deemed incorporated by reference in any filing under the Securities Act of 1933, as amended, or the Exchange Act, except as shall be expressly set forth by specific reference in such filing.

Item 9.01. Financial Statements and Exhibits.

(d) Exhibits.

Exhibit
No.	Description
99.1	Press Release, dated May 15, 2009

2

SIGNATURES

     Pursuant to the requirements of the Securities Exchange Act of 1934, the registrants have duly caused this report to be signed on their behalf by the undersigned hereunto duly authorized.

	NEENAH ENTERPRISES, INC.
Date: May 15, 2009	/s/ Robert E. Ostendorf, Jr.
	Name:	Robert E. Ostendorf, Jr.
	Title:	President and Chief Executive Officer

	NEENAH FOUNDRY COMPANY
Date: May 15, 2009	/s/ Robert E. Ostendorf, Jr.
	Name:	Robert E. Ostendorf, Jr.
	Title:	President and Chief Executive Officer

3

EXHIBIT INDEX

Exhibit
No.	Description
99.1	Press Release, dated May 15, 2009

4

EX-99.1

Exhibit 99.1

For Immediate Release	Contact:	Robert E. Ostendorf, Jr.
		President & CEO
		(920) 725-7000

Neenah Enterprises, Inc. and Neenah Foundry Company Report 2009 Second Quarter Results

Neenah, WI -Friday, May 15, 2009

Neenah Enterprises, Inc. and Neenah Foundry Company (collectively, the “Company”) today reported their results for the quarter ended March 31, 2009. This release is being provided to investors in lieu of a conference call. For additional information, please refer to the Company’s Quarterly Report on Form 10-Q filed today.

Net sales for the three months ended March 31, 2009 were $79.9 million, which were $34.8 million or 30.3% lower than the quarter ended March 31, 2008. The decrease was primarily the result of a 25.7% decrease in volume, as measured in tons sold. The loss in volume was accentuated by reductions in surcharge as a result of lower metal costs being passed through to the customer.

Cost of sales for the three months ended March 31, 2009 were $91.2 million, a decrease of $14.6 million, or 13.8%, as compared to the quarter ended March 31, 2008. The decrease was the result of reduced production volumes and an approximate 6.9% decrease in raw material unit costs, principally in the price of steel scrap, compared to the three months ended March 31, 2008, partially offset by $9.2 million of costs related to the previously announced shutdowns of the Company’s facilities in Kendallville, Indiana and El Monte, California. Cost of sales as a percentage of net sales increased to 114.2% for the three months ended March 31, 2009 from 92.2% for the three months ended March 31, 2008.

Net loss for the second quarter of fiscal 2009 was $109.5 million, an increase of $103.2 million compared to the second fiscal quarter of 2008. Net loss includes the effects of a goodwill impairment of $88.1 million and restructuring costs and asset writedowns of $12.4 million in the aggregate associated with the previously announced shutdowns of the Company’s facilities in Kendallville, Indiana and El Monte, California.

About Neenah Enterprises, Inc. and Neenah Foundry Company

Neenah Enterprises, Inc. is the indirect parent holding company of Neenah Foundry Company. Neenah Foundry Company and its subsidiaries manufacture and market a wide range of iron castings and steel forgings for the heavy municipal market and selected segments of the industrial markets. Neenah is one of the largest independent foundry companies in the United States, with substantial market share in the municipal and various industrial markets for gray and ductile iron castings and forged steel products. Additional information about Neenah is available on the Company’s web site at www.nfco.com.

Forward-Looking Statements

This press release may be viewed to contain forward-looking statements. These statements are based on the Company’s current expectations and involve risks and uncertainties that could cause actual results and events to differ materially from those described in the statements. The words “expects,” “anticipates,” “intends,” “plans,” “believes,” “seeks,” “estimates” and similar expressions are generally intended to identify forward looking statements. Factors that could cause our results to differ materially from current expectations include those referenced in the Company’s Form 10-K for the year ended September 30, 2008 or subsequent SEC filings. You should not place undue reliance on these forward-looking statements, which reflect the Company’s opinions only as of the date of this press release. The Company undertakes no obligation to publicly release any revisions to the forward-looking statements after the date of this press release.

Contacts:
Neenah Foundry Company
Robert Ostendorf
920-725-7000