Flag Intermediate Holdings Corporation
Metals USA, Inc.
One Riverway, Suite 1100
Houston, Texas 77056
August 1, 2006
VIA EDGAR AND FACSIMILE (202) 772-9369
Securities and Exchange Commission
100 F Street, NE
Mail Stop 7010
Washington, D.C. 20549
| Attn: | Mr. H. Roger Schwall | |
| Re: | Flag Intermediate Holdings Corporation | |
| Metals USA, Inc. | ||
| Form S-4 Initially Filed March 31, 2006 (the “Registration Statement”) | ||
| File No. 333-132918 | ||
Ladies and Gentlemen:
Pursuant to Rule 461 of the Securities Act of 1933, as amended, Flag Intermediate Holdings Corporation (“Flag Intermediate”) and Metals USA, Inc. (the “Company”), and each of the subsidiary guarantors listed onAppendix A attached hereto (the “Guarantors”), respectfully request that the effective date for the Registration Statement on Form S-4, as amended (File No. 333-132918), be accelerated to 9:00 a.m., Eastern Standard Time, on August 4, 2006, or as soon as practicable thereafter.
If you have any questions or comments on this matter, please feel free to call me at (713) 585-6408.
Very truly yours,
/s/ Robert C. McPherson, III
Robert C. McPherson, III
Senior Vice President and Chief Financial Officer
| cc: | C. Lourenço Gonçalves/Metals USA, Inc. | |
| John A. Hageman/Metals USA, Inc. | ||
| J. Vincent Kendrick/Akin Gump Strauss Hauer & Feld LLP |
APPENDIX A
Subsidiary Guarantors
Allmet GP, Inc. |
Allmet LP, Inc. |
Interstate Steel Supply Co. of Maryland, Inc. |
Intsel GP, Inc. |
Intsel LP, Inc. |
I-Solutions Direct, Inc. |
Jeffreys Real Estate Corporation |
Jeffreys Steel Holdings, L.L.C |
Levinson Steel GP, Inc. |
Levinson Steel LP, Inc. |
Metals Receivables Corporation |
Metals USA Building Products, L.P. |
Metals USA Carbon Flat Rolled Inc. |
Metals USA International Holdings, Inc. |
Metals USA Finance Corp. |
Metals USA Flat Rolled Central, Inc. |
Metals USA Management Co., L.P. |
Metals USA Plates and Shapes Southcentral, Inc. |
Metals USA Plates and Shapes Southeast, Inc. |
Metals USA Plates and Shapes Southwest, Limited Partnership |
Metals USA Plates and Shapes Northeast, L.P. |
Metals USA Realty Company |
Metals USA Specialty Metals Northcentral, Inc. |
MUSA GP, Inc. |
MUSA LP, Inc. |
MUSA Newark, L.L.C |
Queensboro, L.L.C |
