Corporate Office
7575 West Jefferson Blvd.
Fort Wayne, Indiana 46804
(260) 969-3500
(260) 969-3590 fax
www.steeldynamics.com
April 12, 2017
VIA EDGAR
Mr. Jay Ingram
Legal Branch Chief
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 April 5, 2017
(SEC File No. 333-217162)
Dear Mr. Ingram:
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 accelerate the effective date of the Registration Statement so that it is declared effective at 2:00 p.m. on April 17, 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).
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| On behalf of the Registrant: | |
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| By: | /s/ Theresa E. Wagler |
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| Theresa E. Wagler |
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| Executive Vice President and |
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| Chief Financial Officer |
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| On behalf of all Subsidiary Guarantor | |
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| By: | /s/ Theresa E. Wagler |
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| Theresa E. Wagler |
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| President or Vice President |