-----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, P3BMzQgvDN40gpoMEjfA1QVnWHqm0aXgg+m9HdD/toH9I+xtp/ynCQSDchfx1esl AGfeIVSr7fNXsThrk6pNWg== 0000950152-08-007067.txt : 20081204 0000950152-08-007067.hdr.sgml : 20081204 20080908163035 ACCESSION NUMBER: 0000950152-08-007067 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20080908 FILER: COMPANY DATA: COMPANY CONFORMED NAME: OLYMPIC STEEL INC CENTRAL INDEX KEY: 0000917470 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-METALS SERVICE CENTERS & OFFICES [5051] IRS NUMBER: 341245650 STATE OF INCORPORATION: OH FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5080 RICHMOND RD CITY: BEDFORD HEIGHTS STATE: OH ZIP: 44146 BUSINESS PHONE: 2162923800 MAIL ADDRESS: STREET 1: 5096 RICHMOND RD CITY: BEDFORD HEIGHTS STATE: OH ZIP: 44146 CORRESP 1 filename1.htm corresp
Corporate Headquarters
5096 Richmond Road
Bedford Heights, OH 44146
(216) 292-3800
(800) 321-6290
(216) 292-3974 / Fax
September 8, 2008
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Claire Erlanger
                 Linda Cvrkel
     
Re:
  Olympic Steel, Inc.
 
  Form 10-K for the year ended December 31, 2007
 
  Filed March 14, 2008
 
  File Number 000-23320
Ladies and Gentlemen:
Olympic Steel, Inc. (the “Company”) has received the comment letter from the staff of the Securities and Exchange Commission (the “Commission”) dated August 27, 2008 (the “Comment Letter”) with respect to its Company’s Form 10-K for the year ended December, 31 2007.
The Commission has asked that the Company either respond to the Commission’s comments in the Comment Letter within 10 business days or tell the Commission when the Company will provide a response. The Company is currently reviewing the Comment Letter. The Company is requesting that it be allowed to respond within 20 business days, or on or before September 25, 2008. This additional time will enable the Company to consult with the appropriate individuals in order to fully and adequately respond to the Commission’s comments.
If you have any questions regarding the foregoing, please contact the undersigned at (216) 682-4039.
Very truly yours,
OLYMPIC STEEL, INC.
/s/ Richard A. Manson
Richard A. Manson
Treasurer & Corporate Controller

GRAPHIC 2 l33162al3316290.gif GRAPHIC begin 644 l33162al3316290.gif M1TE&.#=AP@`5`'<``"'^&E-O9G1W87)E.B!-:6-R;W-O9G0@3V9F:6-E`"P` M````P@`5`(<````!`0$/#P\='1T$!`01$1$("`@<'!P'!P<,#`P;&QL#`P,. M#@X8&!@9&1D7%Q<-#0TB(B(V-C8Z.CHT-#0F)B8^/CXE)24_/S\R,C(U-34C M(R,D)"0\/#PQ,3$P,#`[.SM$1$1-34U<7%Q>7EY)24E#0T-65E9=75U*2DI, M3$Q`0$!+2TM86%A;6UM45%1145%965E:6EI5555"0D)Y>7EJ:FIL;&QO;V]U M=75^?GY@8&!K:VM]?7U_?W]P<'!V=G9I:6E\?'QH:&AC8V-Z>GIT='1W=W>< MG)R-C8V(B(B,C(R;FYN1D9&'AX>`@("+BXN:FIJ!@8&9F9F8F)B6EI:.CHZ7 MEY>"@H*LK*RKJZNFIJ:[N[NMK:V]O;VQL;&BHJ*\O+RRLK*YN;FTM+2HJ*C. MSL[GM[>WL[.SHZ.C[^_OGY^?C MX^/N[N[DY.3EY>7^_O[___\!`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,! M`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,! M`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,! M`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,! M`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,! M`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,! M`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,! M`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,!`@,! M`@,!`@,!`@,!`@,(_P`3"1R8*`2`@P@)#A2!$&&6@0T/*AP1$2$2A1@)5MRH ML6+&`!5K9,PHH*(-B!LWDD@4(67$1%I<-BR12$)%$R-13NAXD()",PTQ-MR" M\4Q"A`-R*KPA,9$=A$D2150B\`Y"`D*;\E0J4V+7ABM;?H7Y%0!-FQ%QCD0# M@,O($@D)`@70)>,)K0I1`$`)X*+21'@.%AB(`V^B'`<-"*QA6(=AA0CS*%Q2 M5FI9`&$KQ_QZ]N;(-'N5PL4[=Z2:@Q4R`F`R<,?!`W\3\3C89.#3T`01`W"2 MB#'6@3T`^(A]4#)/F3\LE\T\=G/7SFDS@O82.T7<1*5'W@5`E*`*!`3U7/_/ MB;"VP-NJ`8#W/7`/@">Q$SD!D(-@@K)\E']EWI4LYYJ>8;0";G]=E]U(XZU! M8"+B':2`4GV49]MCB0"A7F\`_&89?/$!$,1Q#?GPDGY=\2>3?\\!&)U";`!@ M07R)M''0%P(=F)$;!UT`45+A"4@DKY@0&(!_VA MD1\"78892QQAY%Q#<&2$5D-J$60#`-3!R`(`&=3XXT`M-.4"D^)9]F!&"EI& M)'H86<@;>XD(`4``,&($A4N`<%71#@J)-:)"6R+4)49?(A0F2F7&=V9H-B(( M@`92@8%1G$/\"$!4M$W(I&6+)6D9H($2-&A7)V7_%1&B!"GJT@LHGJ@BF%E5 M&EL<366:D1P(;9!1G($<%`5&;U8YI*D8(<8;AK\=)$6KD)5%)90`T#J0K2GA MVFA*`D5ZT*3.^OH7L)BNN55&,"S@[(+)HG2G5WV.QYX@UF)+$&65<>NM0.!N M)&[`Y@*`KF7J*L6NFJ=B%`,`'(P4KT!$'#0%03+@5NIY[E*;"+]_^OMO64,( MG.A7!X^UJZ19O0CCP]B%+-#$%<,K[[P##4*@8-`JQ>=!K)H\$`-=I%"(3Z0(0>%8<2":`>=$Y]M MQ^>D?9=I3N)!=Y>%AQ=E0=??@`!T$)N,8J3N[G")L`Z9ZTM7T?CC>-ZN:B+! M4>XAMRD%HG*MPA/_W^B>(^065Q[(=5!=&7U@Q3^1@G$:_ZRH?&]ZWR%4]J=%,."$8R!P#XQ'UTP<@,M#*Q4]'A,0>Y M`O^T4A@`0$!HAD&(#G*"`+Q825:<(]]7AO=`]"TJ$31`R!@(4H>#D`&&*2F# M0%F(=1!C9
-----END PRIVACY-ENHANCED MESSAGE-----