Mail Stop 3561 								October 20, 2008 Via Fax & U.S. Mail Mr. Richard T. Marabito Chief Financial Officer 5096 Richmond Road Bedford Heights, Ohio 44146 Re:	Olympic Steel, Inc. 	Form 10-K for the year ended December 31, 2007 Filed March 14, 2008 	File No. 000-23320 Dear Mr. Marabito: We have completed our review of your Form 10-K and related filings and have no further comments at this time. Sincerely, Linda Cvrkel Branch Chief VIA FACSIMILE (216) 292-3974 Mr. Richard T. Marabito Mr. Richard T. Marabito Olympic Steel, Inc. August 27, 2008 Page 1