October 24, 2005
VIA EDGARAND FACSIMILE
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: | Chaparral Steel Company |
Registration Statement on Form S-4 (No. 333-128300) |
Ladies and Gentlemen:
The undersigned registrant hereby requests that the Commission take appropriate action to cause the above-referenced Registration Statement on Form S-4 to become effective on October 26, 2005 at 3:00 p.m. EDT or as soon thereafter as is practicable.
Very truly yours,
CHAPARRAL STEEL COMPANY
By: | /s/ Celtyn Hughes |
J. Celtyn Hughes |
Vice President and Chief Financial Officer |
cc: | Robert E. Crawford, Jr., Esq. |
David E. Morrison, Esq. |