Exhibit 16
| Deloitte & Touche LLP | ||
| Suite 1800 | ||
| 150 Fayetteville Street Mall | ||
| Raleigh, NC 27601 | ||
| USA | ||
| Tel: | +1 919 546 8000 | |
| Fax: | +1 919 833 3276 | |
| www.deloitte.com | ||
May 16, 2005
Securities and Exchange Commission
Mail Stop 11-3
450 5th Street, N.W.
Washington, D.C. 20549
Dear Sirs/Madams:
We have read Item 4.01 of Roanoke Electric Steel Corporation’s Form 8-K dated May 11, 2005, and we agree with the statements made therein.
Yours truly,
Deloitte & Touche LLP