GSI [GENERAL STEEL] 10-K/A: EXPLANATORY NOTE This Amendment No. 1 restates the
[EXPLANATORY NOTE This Amendment No. 1 restates the following items: · Part II, Item 7 – Management’s Discussion and Analysis of Financial Condition and Result of Operations; · Part II, Item 8 – Financial Statements and Supplementary Data - Notes 2, 3(c), 3(i), 17 and 26; · Part II, Item 9A – Controls and Procedures; and · This Amendment No.] [Subsidiary Percentage General Steel Investment Co., Ltd. British Virgin Islands 100.0 % General Steel (China) Co., Ltd. P.R.C. 100.0 % Baotou Steel – General Steel Special Steel Pipe Joint Venture Co., Ltd. P.R.C. 80.0 % Yangpu Shengtong Investment Co., Ltd. P.R.C. 99.1 % Tianjin Qiu Steel Investment Co., Ltd. P.R.C. 98.7 % Shaanxi Longmen Iron and Steel Co., Ltd. P.R.C.] [Certification I, Zuosheng Yu, certify that: 1. I have reviewed this Amendment No. 1 to the Annual Report on Form 10-K of General Steel Holdings, Inc.; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the] [Certification I, John Chen, certify that: 1. I have reviewed this Amendment No. 1 to the Annual Report on Form 10-K of General Steel Holdings, Inc.; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the] [18 U.S.C. SECTION 1350, SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 Zuosheng Yu Chief Executive Officer August 19, 2014 John Chen Chief Financial Officer (Principal Financial Officer) August 19, 2014]