[January 15, 2013 Via EDGAR 100 F Street, N.E. Re: General Steel Holdings, Inc. Form 8-K filed December 19, 2012 Form 8-K/A filed January 8, 2013 File No. 1-33717 Ladies and Gentlemen: · the Company is responsible for the adequacy and accuracy of the disclosure in the filing; · staff comments or changes to disclosure in response to staff comments]
[] [FORM 8-K/A Amendment No. 1 CURRENT REPORT Date of Report (Date of earliest event reported): January 4, 2013 General Steel Holdings, Inc. Nevada 001-33717 41-2079252 (State or other jurisdiction of incorporation) (IRS Employer Identification Number) st 21 + 86 (10) 57757691 (Former name or former address, if changed since last report) ¨ ¨ ¨ ¨ Explanatory Note The purpose of]
[General Steel Appoints Friedman LLP as Its Independent Auditor BEIJING – December 19, 2012 – The change in auditors was not due to any disagreement between the Company and PwC on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures. provides the best chance of completing the Annual Report audit by the extension date.] [FORM 8-K CURRENT REPORT Date of Report (Date of earliest event reported): December 19, 2012 General Steel Holdings, Inc. Nevada 001-33717 41-2079252 (State or other jurisdiction of incorporation) (IRS Employer Identification Number) st 21 + 86 (10) 57757691 (Former name or former address, if changed since last report) ¨ ¨ ¨ ¨ ITEM 4.01 (a) On December 19, 2012, General]
[General Steel Appoints Friedman LLP as Its Independent Auditor BEIJING – December 19, 2012 – The change in auditors was not due to any disagreement between the Company and PwC on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures. provides the best chance of completing the Annual Report audit by the extension date.] [FORM 8-K CURRENT REPORT Date of Report (Date of earliest event reported): December 19, 2012 General Steel Holdings, Inc. Nevada 001-33717 41-2079252 (State or other jurisdiction of incorporation) (IRS Employer Identification Number) st 21 + 86 (10) 57757691 (Former name or former address, if changed since last report) ¨ ¨ ¨ ¨ ITEM 4.01 (a) On December 19, 2012, General]
[General Steel Holdings, Inc. Not Applicable Former Name if Applicable st 21 (Street and Number) Chaoyang District, Beijing 100020 City, State and Zip Code PART II - RULES 12b-25(b) AND (c) (a) The reasons described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense; o (b) The subject annual report, semi-annual]
[General Steel Holdings, Inc. Not Applicable Former Name if Applicable st 21 (Street and Number) Chaoyang District, Beijing 100020 City, State and Zip Code PART II - RULES 12b-25(b) AND (c) (a) The reasons described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense; o (b) The subject annual report, semi-annual]
[1 1 Investor Presentation (NYSE: GSI) November 2012 3 Longmen JV, a joint venture with a leading state - owned enterprise, benefits from leadership position in Shaanxi region and a robust market with sustainable demand driven by ongoing h ousing and infrastructure development in Western China GSI’s Value Proposition Strong financial performance: revenue CAGR of 85% (2005 - 2011) Executing] [FORM 8-K CURRENT REPORT Date of Report (Date of earliest event reported): November 7, 2012 General Steel Holdings, Inc. Nevada 001-33717 41-2079252 (State or other jurisdiction of incorporation) (IRS Employer Identification Number) st 21 + 86 (10) 57757691 (Former name or former address, if changed since last report) ¨ ¨ ¨ ¨ ITEM 7.01 REGULATION FD DISCLOSURE. Bank of America]
[1 1 Investor Presentation (NYSE: GSI) November 2012 3 Longmen JV, a joint venture with a leading state - owned enterprise, benefits from leadership position in Shaanxi region and a robust market with sustainable demand driven by ongoing h ousing and infrastructure development in Western China GSI’s Value Proposition Strong financial performance: revenue CAGR of 85% (2005 - 2011) Executing] [FORM 8-K CURRENT REPORT Date of Report (Date of earliest event reported): November 7, 2012 General Steel Holdings, Inc. Nevada 001-33717 41-2079252 (State or other jurisdiction of incorporation) (IRS Employer Identification Number) st 21 + 86 (10) 57757691 (Former name or former address, if changed since last report) ¨ ¨ ¨ ¨ ITEM 7.01 REGULATION FD DISCLOSURE. Bank of America]
