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- 10-K Annual report
- 10.3 Ryerson 1999 Incentive Stock Plan, As Amended
- 10.4 Ryerson 1996 Incentive Stock Plan, As Amended
- 10.5 Ryerson 1995 Incentive Stock Plan, As Amended
- 10.7 Ryerson Nonqualified Savings Plan, As Amended
- 10.8 Excerpt of Company's Accident Insurance Policy
- 10.14 Form of Senior Executive Change In Control Agreement
- 10.15 Senior Executive Change In Control Agreement Referred to In Exhibit 10.14
- 10.16 Form of Executive Change In Control Agreement
- 10.17 Change In Executive Control Agreement Referred to In Exhibit 10.16
- 10.18 Conformed Employment Agreement Between the Company and Jay M. Gratz
- 10.19 Conformed Employment Agreement Between the Company and Gary J. Niederpruem
- 10.20 Conformed Employment Agreement Between the Company and Neil S. Novich
- 10.21 Conformed Employment Agreement Between the Company and James M. Delaney
- 10.22 Confidentiality and Non-competition Agreement Between Co. & Stephen Makarewicz
- 18 Letter Re Change In Accounting Principles
- 21 List of Certain Subsidiaries of the Registrant
- 23 Consent of Independent Registered Public Accounting Firm
- 24 Powers of Attorney
- 31.1 Section 302 Certification of Principal Executive Officer
- 31.2 Section 302 Certification of Principal Financial Officer
- 32.1 Section 906 Certification of Neil S. Novich
- 32.2 Section 906 Certification of Jay M. Gratz
EXHIBIT 18
PricewaterhouseCoopers LLP One North Wacker Chicago, IL 60606 Telephone (312) 298 2000 Facsimile (312) 298 2001 www.pwc.com |
March 30, 2006
Board of Directors
Ryerson Inc.
2621 W 15th Place
Chicago, IL 60608
Dear Directors:
We are providing this letter to you for inclusion as an exhibit to your Form 10-K filing pursuant to Item 601 of Regulation S-K.
We have audited the consolidated financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2005 and issued our report thereon dated March30, 2006. Note 3 to the consolidated financial statements describes a change in accounting principle for certain domestic inventories relating to the method of applying LIFO. It should be understood that the preferability of one acceptable method of accounting over another for this change in the method of applying LIFO has not been addressed in any authoritative accounting literature, and in expressing our concurrence below we have relied on management’s determination that this change in accounting principle is preferable. Based on our reading of management’s stated reasons and justification for this change in accounting principle in the Form 10-K, and our discussions with management as to their judgment about the relevant business planning factors relating to the change, we concur with management that such change represents, in the Company’s circumstances, the adoption of a preferable accounting principle in conformity with Accounting Principles Board Opinion No. 20.
Very truly yours,
PricewaterhouseCoopers LLP
Chicago, Illinois