-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, F4FzeiQCNQLhanVGuajEfDPrzljHf0hcGY7lXub5ZYtqLGIgAVV/TEc/CbPBp2HD biRq2SaGmEPXMEn6ia+4AA== 0001193125-06-158496.txt : 20061113 0001193125-06-158496.hdr.sgml : 20061110 20060801205633 ACCESSION NUMBER: 0001193125-06-158496 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060801 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Metals USA Building Products, L.P. CENTRAL INDEX KEY: 0001357488 IRS NUMBER: 752585164 STATE OF INCORPORATION: TX FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE RIVERWAY, SUITE 1100 STREET 2: C/O METALS USA, INC. CITY: HOUSTON STATE: TX ZIP: 77056 BUSINESS PHONE: 713-965-0990 MAIL ADDRESS: STREET 1: ONE RIVERWAY, SUITE 1100 STREET 2: C/O METALS USA, INC. CITY: HOUSTON STATE: TX ZIP: 77056 FILER: COMPANY DATA: COMPANY CONFORMED NAME: I-Solutions Direct, Inc. CENTRAL INDEX KEY: 0001357495 IRS NUMBER: 233026655 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE RIVERWAY, SUITE 1100 STREET 2: C/O METALS USA, INC. CITY: HOUSTON STATE: TX ZIP: 77056 BUSINESS PHONE: 713-965-0990 MAIL ADDRESS: STREET 1: ONE RIVERWAY, SUITE 1100 STREET 2: C/O METALS USA, INC. CITY: HOUSTON STATE: TX ZIP: 77056 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Intsel GP, Inc. CENTRAL INDEX KEY: 0001357497 IRS NUMBER: 980165917 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE RIVERWAY, SUITE 1100 STREET 2: C/O METALS USA, INC. CITY: HOUSTON STATE: TX ZIP: 77056 BUSINESS PHONE: 713-965-0990 MAIL ADDRESS: STREET 1: ONE RIVERWAY, SUITE 1100 STREET 2: C/O METALS USA, INC. CITY: HOUSTON STATE: TX ZIP: 77056 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Allmet LP, Inc. CENTRAL INDEX KEY: 0001357499 IRS NUMBER: 752859000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE RIVERWAY, SUITE 1100 STREET 2: C/O METALS USA, INC. CITY: HOUSTON STATE: TX ZIP: 77056 BUSINESS PHONE: 713-965-0990 MAIL ADDRESS: STREET 1: ONE RIVERWAY, SUITE 1100 STREET 2: C/O METALS USA, INC. CITY: HOUSTON STATE: TX ZIP: 77056 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Metals USA Finance Corp. CENTRAL INDEX KEY: 0001357506 IRS NUMBER: 760549340 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE RIVERWAY, SUITE 1100 STREET 2: C/O METALS USA, INC. CITY: HOUSTON STATE: TX ZIP: 77056 BUSINESS PHONE: 713-965-0990 MAIL ADDRESS: STREET 1: ONE RIVERWAY, SUITE 1100 STREET 2: C/O METALS USA, INC. CITY: HOUSTON STATE: TX ZIP: 77056 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Metals USA Realty CO CENTRAL INDEX KEY: 0001357511 IRS NUMBER: 760655830 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE RIVERWAY, SUITE 1100 STREET 2: C/O METALS USA, INC. CITY: HOUSTON STATE: TX ZIP: 77056 BUSINESS PHONE: 713-965-0990 MAIL ADDRESS: STREET 1: ONE RIVERWAY, SUITE 1100 STREET 2: C/O METALS USA, INC. CITY: HOUSTON STATE: TX ZIP: 77056 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Metals USA Plates & Shapes Southcentral, Inc. CENTRAL INDEX KEY: 0001357508 IRS NUMBER: 731309371 STATE OF INCORPORATION: OK FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE RIVEWAY, SUITE 1100 STREET 2: C/O METALS USA, INC. CITY: HOUSTON STATE: TX ZIP: 77056 BUSINESS PHONE: 713-965-0990 MAIL ADDRESS: STREET 1: ONE RIVEWAY, SUITE 1100 STREET 2: C/O METALS USA, INC. CITY: HOUSTON STATE: TX ZIP: 77056 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MUSA GP, INC. CENTRAL INDEX KEY: 0001357513 IRS NUMBER: 760541470 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE RIVERWAY, SUITE 1100 STREET 2: C/O METALS USA, INC. CITY: HOUSTON STATE: TX ZIP: 77056 BUSINESS PHONE: 713-965-0990 MAIL ADDRESS: STREET 1: ONE RIVERWAY, SUITE 1100 STREET 2: C/O METALS USA, INC. CITY: HOUSTON STATE: TX ZIP: 77056 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MUSA Newark, L.L.C. CENTRAL INDEX KEY: 0001357515 IRS NUMBER: 300345285 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE RIVERWAY, SUITE 1100 STREET 2: C/O METALS USA, INC. CITY: HOUSTON STATE: TX ZIP: 77056 BUSINESS PHONE: 713-965-0990 MAIL ADDRESS: STREET 1: ONE RIVERWAY, SUITE 1100 STREET 2: C/O METALS USA, INC. CITY: HOUSTON STATE: TX ZIP: 77056 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Queensboro, L.L.C. CENTRAL INDEX KEY: 0001357516 IRS NUMBER: 562186693 STATE OF INCORPORATION: NC FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE RIVERWAY, SUITE 1100 STREET 2: C/O METALS USA, INC. CITY: HOUSTON STATE: TX ZIP: 77056 BUSINESS PHONE: 713-965-0990 MAIL ADDRESS: STREET 1: ONE RIVERWAY, SUITE 1100 STREET 2: C/O METALS USA, INC. CITY: HOUSTON STATE: TX ZIP: 77056 FILER: COMPANY DATA: COMPANY CONFORMED NAME: METALS USA INC CENTRAL INDEX KEY: 0001038363 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-METALS SERVICE CENTERS & OFFICES [5051] IRS NUMBER: 760533626 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE RIVERWAY STREET 2: STE 1100 CITY: HOUSTON STATE: TX ZIP: 77056 BUSINESS PHONE: 713 585-6404 MAIL ADDRESS: STREET 1: ONE RIVERWAY STREET 2: SUITE 1100 CITY: HOUSTON STATE: TX ZIP: 77056 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Metals Receivables CORP CENTRAL INDEX KEY: 0001357489 IRS NUMBER: 760593300 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE RIVERWAY, SUITE 1100 STREET 2: C/O METALS USA, INC. CITY: HOUSTON STATE: TX ZIP: 77056 BUSINESS PHONE: 713-965-0990 MAIL ADDRESS: STREET 1: ONE RIVERWAY, SUITE 1100 STREET 2: C/O METALS USA, INC. CITY: HOUSTON STATE: TX ZIP: 77056 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Intsel LP, Inc. CENTRAL INDEX KEY: 0001357496 IRS NUMBER: 980165916 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE RIVERWAY, SUITE 1100 STREET 2: C/O METALS USA, INC. CITY: HOUSTON STATE: TX ZIP: 77056 BUSINESS PHONE: 713-965-0990 MAIL ADDRESS: STREET 1: ONE RIVERWAY, SUITE 1100 STREET 2: C/O METALS USA, INC. CITY: HOUSTON STATE: TX ZIP: 77056 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Interstate Steel Supply Co. of Maryland CENTRAL INDEX KEY: 0001357498 IRS NUMBER: 521684672 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE RIVERWAY, SUITE 1100 STREET 2: C/O METALS USA, INC. CITY: HOUSTON STATE: TX ZIP: 77056 BUSINESS PHONE: 713-965-0990 MAIL ADDRESS: STREET 1: ONE RIVERWAY, SUITE 1100 STREET 2: C/O METALS USA, INC. CITY: HOUSTON STATE: TX ZIP: 77056 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Allmet GP, Inc. CENTRAL INDEX KEY: 0001357500 IRS NUMBER: 752858998 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE RIVERWAY, SUITE 1100 STREET 2: C/O METALS USA, INC. CITY: HOUSTON STATE: TX ZIP: 77056 BUSINESS PHONE: 713-965-0990 MAIL ADDRESS: STREET 1: ONE RIVERWAY, SUITE 1100 STREET 2: C/O METALS USA, INC. CITY: HOUSTON STATE: TX ZIP: 77056 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Metals USA Flat Rolled Central Inc. CENTRAL INDEX KEY: 0001357504 IRS NUMBER: 431186503 STATE OF INCORPORATION: MO FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE RIVERWAY, SUITE 1100 STREET 2: C/O METALS USA, INC. CITY: HOUSTON STATE: TX ZIP: 77056 BUSINESS PHONE: 713-965-0990 MAIL ADDRESS: STREET 1: ONE RIVERWAY, SUITE 1100 STREET 2: C/O METALS USA, INC. CITY: HOUSTON STATE: TX ZIP: 77056 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Levinson Steel LP, Inc. CENTRAL INDEX KEY: 0001357491 IRS NUMBER: 251862437 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE RIVERWAY, SUITE 1100 STREET 2: C/O METALS USA, INC. CITY: HOUSTON STATE: TX ZIP: 77056 BUSINESS PHONE: 713-965-0990 MAIL ADDRESS: STREET 1: ONE RIVERWAY, SUITE 1100 STREET 2: C/O METALS USA, INC. CITY: HOUSTON STATE: TX ZIP: 77056 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Metals USA Plates & Shapes Northeast, L.P. CENTRAL INDEX KEY: 0001357510 IRS NUMBER: 251807253 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE RIVERWAY, SUITE 1100 STREET 2: C/O METALS USA, INC. CITY: HOUSTON STATE: TX ZIP: 77056 BUSINESS PHONE: 713-965-0990 MAIL ADDRESS: STREET 1: ONE RIVERWAY, SUITE 1100 STREET 2: C/O METALS USA, INC. CITY: HOUSTON STATE: TX ZIP: 77056 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Jeffreys Steel Holdings, L.L.C. CENTRAL INDEX KEY: 0001357493 IRS NUMBER: 000000000 STATE OF INCORPORATION: AL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE RIVERWAY, SUITE 1100 STREET 2: C/O METALS USA, INC. CITY: HOUSTON STATE: TX ZIP: 77056 BUSINESS PHONE: 713-965-0990 MAIL ADDRESS: STREET 1: ONE RIVERWAY, SUITE 1100 STREET 2: C/O METALS USA, INC. CITY: HOUSTON STATE: TX ZIP: 77056 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Metals USA Carbon Flat Rolled Inc. CENTRAL INDEX KEY: 0001357501 IRS NUMBER: 340891223 STATE OF INCORPORATION: OH FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE RIVERWAY, SUITE 1100 STREET 2: C/O METALS USA, INC. CITY: HOUSTON STATE: TX ZIP: 77056 BUSINESS PHONE: 713-965-0990 MAIL ADDRESS: STREET 1: ONE RIVERWAY, SUITE 1100 STREET 2: C/O METALS USA, INC. CITY: HOUSTON STATE: TX ZIP: 77056 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Metal USA International Holdings, Inc. CENTRAL INDEX KEY: 0001362127 IRS NUMBER: 204607296 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE RIVERWAY, SUITE 1100 STREET 2: C/O METALS USA, INC. CITY: HOUSTON STATE: TX ZIP: 77056 BUSINESS PHONE: 713-965-0990 MAIL ADDRESS: STREET 1: ONE RIVERWAY, SUITE 1100 STREET 2: C/O METALS USA, INC. CITY: HOUSTON STATE: TX ZIP: 77056 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Metals USA Plates & Shapes Southwest, Limited Partnership CENTRAL INDEX KEY: 0001357509 IRS NUMBER: 980166286 STATE OF INCORPORATION: CT FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE RIVERWAY, SUITE 1100 STREET 2: C/O METALS USA, INC. CITY: HOUSTON STATE: TX ZIP: 77056 BUSINESS PHONE: 713-965-0990 MAIL ADDRESS: STREET 1: ONE RIVERWAY, SUITE 1100 STREET 2: C/O METALS USA, INC. CITY: HOUSTON STATE: TX ZIP: 77056 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Flag Intermediate Holdings CORP CENTRAL INDEX KEY: 0001357787 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-METALS SERVICE CENTERS & OFFICES [5051] IRS NUMBER: 203779375 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE RIVERWAY, SUITE 1100 STREET 2: C/O METALS USA, INC. CITY: HOUSTON STATE: TX ZIP: 77056 BUSINESS PHONE: 713-965-0990 MAIL ADDRESS: STREET 1: ONE RIVERWAY, SUITE 1100 STREET 2: C/O METALS USA, INC. CITY: HOUSTON STATE: TX ZIP: 77056 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Metals USA Plates & Shapes Southeast, Inc. CENTRAL INDEX KEY: 0001357505 IRS NUMBER: 630518679 STATE OF INCORPORATION: AL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE RIVERWAY, SUITE 1100 STREET 2: C/O METALS USA, INC. CITY: HOUSTON STATE: TX ZIP: 77056 BUSINESS PHONE: 713-965-0990 MAIL ADDRESS: STREET 1: ONE RIVERWAY, SUITE 1100 STREET 2: C/O METALS USA, INC. CITY: HOUSTON STATE: TX ZIP: 77056 FORMER COMPANY: FORMER CONFORMED NAME: Metals Plates & Shapes Southeast, Inc. DATE OF NAME CHANGE: 20060327 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Metals USA Specialty Metals Northcentral, Inc. CENTRAL INDEX KEY: 0001357512 IRS NUMBER: 364219582 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE RIVERWAY, SUITE 1100 STREET 2: C/O METALS USA, INC. CITY: HOUSTON STATE: TX ZIP: 77056 BUSINESS PHONE: 713-965-0990 MAIL ADDRESS: STREET 1: ONE RIVERWAY, SUITE 1100 STREET 2: C/O METALS USA, INC. CITY: HOUSTON STATE: TX ZIP: 77056 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Levinson Steel GP, Inc. CENTRAL INDEX KEY: 0001357492 IRS NUMBER: 251862440 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE RIVERWAY, SUITE 1100 STREET 2: C/O METALS USA, INC. CITY: HOUSTON STATE: TX ZIP: 77056 BUSINESS PHONE: 713-965-0990 MAIL ADDRESS: STREET 1: ONE RIVERWAY, SUITE 1100 STREET 2: C/O METALS USA, INC. CITY: HOUSTON STATE: TX ZIP: 77056 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Jeffreys Real Estate CORP CENTRAL INDEX KEY: 0001357494 IRS NUMBER: 721396636 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE RIVERWAY, SUITE 1100 STREET 2: C/O METALS USA, INC. CITY: HOUSTON STATE: TX ZIP: 77056 BUSINESS PHONE: 713-965-0990 MAIL ADDRESS: STREET 1: ONE RIVERWAY, SUITE 1100 STREET 2: C/O METALS USA, INC. CITY: HOUSTON STATE: TX ZIP: 77056 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MUSA LP, Inc. CENTRAL INDEX KEY: 0001357514 IRS NUMBER: 760541471 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE RIVERWAY, SUITE 1100 STREET 2: C/O METALS USA, INC. CITY: HOUSTON STATE: TX ZIP: 77056 BUSINESS PHONE: 713-965-0990 MAIL ADDRESS: STREET 1: ONE RIVERWAY, SUITE 1100 STREET 2: C/O METALS USA, INC. CITY: HOUSTON STATE: TX ZIP: 77056 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Metals USA Management Co., L.P. CENTRAL INDEX KEY: 0001357507 IRS NUMBER: 760541394 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE RIVEWAY, SUITE 1100 STREET 2: C/O METALS USA, INC. CITY: HOUSTON STATE: TX ZIP: 77056 BUSINESS PHONE: 713-965-0990 MAIL ADDRESS: STREET 1: ONE RIVEWAY, SUITE 1100 STREET 2: C/O METALS USA, INC. CITY: HOUSTON STATE: TX ZIP: 77056 CORRESP 1 filename1.htm Acceleration Request

Flag Intermediate Holdings Corporation

Metals USA, Inc.

One Riverway, Suite 1100

Houston, Texas 77056

 

 

August 1, 2006

 

VIA EDGAR AND FACSIMILE (202) 772-9369

 

Securities and Exchange Commission

100 F Street, NE

Mail Stop 7010

Washington, D.C. 20549

 

Attn:   

Mr.  H. Roger Schwall

Re:      Flag Intermediate Holdings Corporation
   Metals USA, Inc.
   Form S-4 Initially Filed March 31, 2006 (the “Registration Statement”)
   File No. 333-132918

Ladies and Gentlemen:

Pursuant to Rule 461 of the Securities Act of 1933, as amended, Flag Intermediate Holdings Corporation (“Flag Intermediate”) and Metals USA, Inc. (the “Company”), and each of the subsidiary guarantors listed on Appendix A attached hereto (the “Guarantors”), respectfully request that the effective date for the Registration Statement on Form S-4, as amended (File No. 333-132918), be accelerated to 9:00 a.m., Eastern Standard Time, on August 4, 2006, or as soon as practicable thereafter.

If you have any questions or comments on this matter, please feel free to call me at (713) 585-6408.

Very truly yours,

/s/ Robert C. McPherson, III

 

Robert C. McPherson, III

Senior Vice President and Chief Financial Officer

 

cc:      C. Lourenço Gonçalves/Metals USA, Inc.
   John A. Hageman/Metals USA, Inc.
   J. Vincent Kendrick/Akin Gump Strauss Hauer & Feld LLP

APPENDIX A

Subsidiary Guarantors

 

 

Allmet GP, Inc.

Allmet LP, Inc.

Interstate Steel Supply Co. of Maryland, Inc.

Intsel GP, Inc.

Intsel LP, Inc.

I-Solutions Direct, Inc.

Jeffreys Real Estate Corporation

Jeffreys Steel Holdings, L.L.C

Levinson Steel GP, Inc.

Levinson Steel LP, Inc.

Metals Receivables Corporation

Metals USA Building Products, L.P.

Metals USA Carbon Flat Rolled Inc.

Metals USA International Holdings, Inc.

Metals USA Finance Corp.

Metals USA Flat Rolled Central, Inc.

Metals USA Management Co., L.P.

Metals USA Plates and Shapes Southcentral, Inc.

Metals USA Plates and Shapes Southeast, Inc.

Metals USA Plates and Shapes Southwest, Limited Partnership

Metals USA Plates and Shapes Northeast, L.P.

Metals USA Realty Company

Metals USA Specialty Metals Northcentral, Inc.

MUSA GP, Inc.

MUSA LP, Inc.

MUSA Newark, L.L.C

Queensboro, L.L.C

 -----END PRIVACY-ENHANCED MESSAGE-----