Certified    Rothstein, Kass & Company, P.C.  Beverly Hills
                     Public       4 Becker Farm Road               Dallas
                     Accountants  Roseland, NJ 07068               Denver
                                  TEL 973.994.6666                 Grand Cayman
                                  FAX 973.994.0337                 New York
                                  www.rkco.com                     Roseland
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ROTHSTEIN KASS

                               September 26, 2006

     Securities and Exchange Commission
     100 F Street, N.E.
     Washington, D.C. 20549


     RE: Alloy Steel International, Inc. (Commission File No. 000-32875)

     We  have  read  the  statements  that  we  understand  Alloy  Steel
     International,  Inc.  will include under Item 4 of the Form 8-K/A report it
     will  file  regarding  the  recent  change  of auditors. We agree with such
     statements  made  regarding our firm. We have no basis to agree or disagree
     with  other  statements  under  made  under  Item  4.

                                        Very truly yours,

                                        /s/ Rothstein, Kass & Company, P.C.

                                        Rothstein, Kass and Company, P.C.