Alloy Steel International (AYSI) 8-K Changes in Registrant.s Certifying Accountant

Chartered Accountants Business Advisers and Consultants  

JBE/ALLOYSTE

29 January 2008

Securities and Exchange Commission

100 F Street, N.E.

Washington DC 20549

UNITED STATES OF AMERICA

Dear Sirs

Re: Alloy Steel International, Inc.

(Commission File No. 000-32875)

We have read the statements that we understand Alloy Steel International, Inc. will include under Item 4 of the Form 8-K report it will file regarding the recent change of auditors.  We agree with such statements made regarding our firm.  We have no basis to agree or disagree with other statements made under Item 4.

Very Truly Yours

/s/ Grant Thornton (WA) Partnership

GRANT THORNTON (WA) PARTNERSHIP

L1, 10 Kings Park Road

West Perth WA 6005

PO Box 570

West Perth WA 6872

T +61 8 9480 200

F +61 8 9322 7787

E admin@gtwa.com

W www.grantthornton.com

Grant Thornton (WA) Partnership

ABN 17 735 344 518

Liability limited by a scheme approved under Professional Standards Legislation..

Grant Thornton (WA) Partnership is an independent entitled to trade under the international name Grant Thornton.

Grant Thornton is a trademark owned by Grant Thornton International and used under license by independent films and entitles throughout the world