GSI [GENERAL STEEL] CORRESP: December 13, 2011 Via E-mail EDGAR 100 F
[December 13, 2011 Via E-mail EDGAR 100 F Street, N.E. Re: General Steel Holdings, Inc. Form 10-K for the Fiscal Year Ended December 31, 2010 Filed March 16, 2011 Form 10-Q for the Fiscal Quarter Ended March 31, 2011 Filed May 10, 2011 File No. 001-33717 Ladies and Gentlemen: Set forth below are responses to the numbered comments. For your]