LONGHAI STEEL INC.
No. 1 Jingguang Road, Nieqiu County
Xingtai City, Hebei Province 054000
People’s Republic of China
October 26, 2012
By EDGAR Transmission
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Attn: Pamela Long
| Re: | Longhai Steel Inc. | |
| Marked Copy of Amendment No. 2 to Registration Statement | ||
| on Form S-1 Filed October 22, 2012 | ||
| File No. 333-183949 |
Dear Ms. Long:
Per your request to us on October 25, 2012, we hereby submit a copy of Amendment No. 2 to our Registration Statement on Form S-1 filed October 22, 2012 marked against our Registration Statement on Form S-1 filed September 17, 2012. The changes evidenced in such marked copy represent cumulative changes between the two documents.
If you require further information or if you would like to discuss the attached or any other matters, please contact Fang Liu, Esq. of Pillsbury Winthrop Shaw Pittman LLP, our outside counsel at (202) 663-8346.
| Sincerely, | |
| Longhai Steel Inc. | |
| By:/s/ Chaojun Wang | |
| Chaojun Wang | |
| Chairman and Chief Executive Officer |
