TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo July 7, 2020 Marec E. Edgar President and Chief Executive Officer A. M. Castle & Co. 1420 Kensington Road, Suite 220 Oak Brook, IL 60523 Re: A. M. Castle & Co. Registration Statement on Form S-1 Filed June 29, 2020 File No. 333-239513 Dear Mr. Edgar: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Scott Anderegg, Staff Attorney at 202-551-3342 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services