Ak Steel Holding (AKS) 8-K Changes in Registrant's Certifying Accountant

Exhibit 16.1

February 28, 2013

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-7561

Ladies and Gentlemen:

We have read Item 4 of AK Steel Holding Corporation's Form 8-K dated February 28, 2013 and have the following comments:

1.    We agree with the statements made in the first four paragraphs.

2.    We have no basis on which to agree or disagree with the statements made in the final two paragraphs.

Yours truly,

/s/ Deloitte & Touche LLP

Cincinnati, Ohio