GSI [GENERAL STEEL] CORRESP: February 29, 2012 Via E-mail EDGAR 100 F
[February 29, 2012 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. 1-33717 Ladies and Gentlemen: The Responses (defined below) are identical to those filed on February]