[FORM 10-K (Mark One) x For the Fiscal Year Ended December 31, 2010 OR ¨ General Steel Holdings, Inc. Nevada 41-2079252 (State of Incorporation) (I.R.S. Employer Identification Number) Kuntai International Mansion Building, Suite 2315 Yi No. 12 Chaoyangmenwai Avenue, Chaoyang District, Beijing, China, 10020 Common Stock, $0.001 par value per share (Title of each class) (Name of each exchange on] [Subsidiary Percentage of Ownership General Steel Investment Co., Ltd. British Virgin Islands 100.0 % General Steel (China) Co., Ltd. (aka Daqiuzhuang Metal) 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.] [Consent of Independent Registered Public Accounting Firm To The Board of Directors General Steel Holdings, Inc. and Subsidiaries We consent to the use of our reports dated March 16, 2011, with respect to the consolidated balance sheets of General Steel Holdings, Inc. and Subsidiaries as of December 31, 2010 and 2009, and the related consolidated statements of operations and other] [CERTIFICATIONS I, Zuosheng Yu, certify that: 1. I have reviewed this 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 circumstances under which such statements] [CERTIFICATIONS I, John Chen, certify that: 1. I have reviewed this 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 circumstances under which such statements] [18 U.S.C. SECTION 1350, SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 Zuosheng Yu Chief Executive Officer March 16, 2011 John Chen Chief Financial Officer (Principal Financial Officer) March 16, 2011 EX-32.1 6 v214754_ex32-1.htm]

[General Steel Reports Full-Year 2010 and Fourth Quarter Results Fourth Quarter Gross Margin Improves 600 Basis Points Year-over-Year to 9.0% Full-Year Revenue Increases 13% over 2009 to $1.9 Billion with Continued Bottom Line Improvement BEIJING -- March 16, 2011 -- Fourth Quarter 2010 Financial Highlights · Revenue increased 6% year-over-year to $478.6 million in the fourth quarter of 2010, from] [] [FORM 8-K CURRENT REPORT Date of Report (Date of earliest event reported): March 16, 2011 General Steel Holdings, Inc. Nevada 001-33717 41-2079252 (State or other jurisdiction of incorporation) (IRS Employer Identification Number) Room 2315, Kun Tai International Mansion Building, Yi No 12, Chaoyangmenwai Ave., Chaoyang District, Beijing 100020 + 86 (10) 58797346 (Former name or former address, if changed since]