January 15, 2013 |
Via EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7010
Re: | General Steel Holdings, Inc. | |
Form 8-K filed December 19, 2012 Form 8-K/A filed January 8, 2013 File No. 1-33717 | ||
Ladies and Gentlemen:
On behalf of General Steel Holdings, Inc. (the “Company”), I am responding to the comments provided by the staff of the U.S. Securities and Exchange Commission (the “Commission”) in a letter dated January 10, 2013 to the Company (the “Letter”). The Company will file Amendment No. 2 to its Current Report on Form 8-K/A to address all of the comments in the Letter. In addition, the Company acknowledges that:
· | the Company is responsible for the adequacy and accuracy of the disclosure in the filing; |
· | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
· | the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Should you have any questions, please do not hesitate to contact our attorney, Stephen D. Brook, at (617) 345-3722 or me at +86 (10) 5775-7691.
Very truly yours, | ||
General Steel Holdings, Inc. | ||
By: | /s/ John Chen | |
John Chen | ||
Chief Financial Officer |
cc: | Ms. Mindy Hooker, Accountant | |
Stephen D. Brook, Esq. (Burns & Levinson LLP) |