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- 10-Q Quarterly report
- 4.1 Credit Agreement Dated As of December 15, 1998
- 4.2 Amendment to Credit Agreement Dated As of February, 1999
- 4.3 Second Amendment to Credit Agreement Dated As of September, 2000
- 4.4 Third Amendment to Credit Agreement Dated As of April 23, 2001
- 4.5 Fourth Amendment to Credit Agreement Dated As of January 31, 2002
- 4.6 Fifth Amendment to Credit Agreement Dated As of January 29, 2003
- 15 Letter Re Unaudited Interim Financial Information
- 31.1 Section 302 CEO Certification
- 31.2 Section 302 CFO Certification
- 32.1 Section 906 CEO Certification
- 32.2 Section 906 CFO Certification
EXHIBIT NO. 15
March 9, 2004
Roanoke Electric Steel Corporation
102 Westside Blvd.
Roanoke, VA 24038
We have made a review, in accordance with standards established by the American Institute of Certified Public Accountants, of the unaudited interim financial information of Roanoke Electric Steel Corporation and subsidiaries (the “Corporation”) for the periods ended January 31, 2004 and 2003, as indicated in our report dated March 9, 2004; because we did not perform an audit, we expressed no opinion on that information.
We are aware that our report referred to above, which is included in your Quarterly Report on Form 10-Q for the quarter ended January 31, 2004, is incorporated by reference in Registration Statement No.’s 333-49525, 333-25299, 33-35243 and 33-27359 on Forms S-8.
We also are aware that the aforementioned report, pursuant to Rule 436(c) under the Securities Act of 1933, is not considered a part of the Registration Statement prepared or certified by an accountant or a report prepared or certified by an accountant within the meaning of Sections 7 and 11 of that Act.
DELOITTE & TOUCHE LLP
Raleigh, North Carolina