[July 28, 2011 VIA EDGAR Mr. John Cash Accounting Branch Chief 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. 001-33717 Ladies and Gentlemen: We appreciate the Staff's cooperation in]
[(Name of Issuer) ORDINARY SHARES, NO PAR VALUE (Title of Class of Securities) G21101103 (CUSIP Number) Qihong Zhang 1 Shuanghu Development Zone Xinzheng City Zhengzhou, Henan Province China, 451191 +86-135-03863560 (Name, Address and Telephone Number of Person Authorized to Receive Notices and Communications) July 7, 2011 (Date of Event which Requires Filing of this Statement) ¨ Note See *The remainder]
[(Name of Issuer) ORDINARY SHARES, NO PAR VALUE (Title of Class of Securities) G21101103 (CUSIP Number) Qihong Zhang 1 Shuanghu Development Zone Xinzheng City Zhengzhou, Henan Province China, 451191 +86-135-03863560 (Name, Address and Telephone Number of Person Authorized to Receive Notices and Communications) July 7, 2011 (Date of Event which Requires Filing of this Statement) ¨ Note See *The remainder]
[FORM 20-F/A (Amendment No. 1) (Mark One) ¨ OR x For the fiscal year ended December 31, 2010 OR ¨ OR ¨ Date of event requiring this shell company report _________________________ For the transition period from ___________ to ___________. 001-34532 CHINA GERUI ADVANCED MATERIALS GROUP LIMITED Not Applicable British Virgin Islands (Jurisdiction of incorporation or organization) 1 Shuanghu Development Zone] [CERTIFICATIONS I, Mingwang Lu, certify that: 1. 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 were made, not misleading with respect to the period covered by this report; 3.] [CERTIFICATIONS I, Edward Meng, certify that: 1. 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 were made, not misleading with respect to the period covered by this report; 3.] [CERTIFICATION (2) The information contained in the Report fairly presents, in all material respects, the financial condition of the Company as of December 31, 2010 and results of operations of the Company for the year ended December 31, 2010. Mingwang Lu Mingwang Lu Chief Executive Officer July EX-13.1 5 v228298_ex13-1.htm] [CERTIFICATION (2) The information contained in the Report fairly presents, in all material respects, the financial condition of the Company as of December 31, 2010 and results of operations of the Company for the year ended December 31, 2010. Edward Meng Chief Financial Officer July EX-13.2 6 v228298_ex13-2.htm] [Company Response : Item 5. Operating and Financial Review and Prospects, page 31 Liquidity and Capital Resources, page 38]
[FORM 20-F/A (Amendment No. 1) (Mark One) ¨ OR x For the fiscal year ended December 31, 2010 OR ¨ OR ¨ Date of event requiring this shell company report _________________________ For the transition period from ___________ to ___________. 001-34532 CHINA GERUI ADVANCED MATERIALS GROUP LIMITED Not Applicable British Virgin Islands (Jurisdiction of incorporation or organization) 1 Shuanghu Development Zone] [CERTIFICATIONS I, Mingwang Lu, certify that: 1. 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 were made, not misleading with respect to the period covered by this report; 3.] [CERTIFICATIONS I, Edward Meng, certify that: 1. 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 were made, not misleading with respect to the period covered by this report; 3.] [CERTIFICATION (2) The information contained in the Report fairly presents, in all material respects, the financial condition of the Company as of December 31, 2010 and results of operations of the Company for the year ended December 31, 2010. Mingwang Lu Mingwang Lu Chief Executive Officer July EX-13.1 5 v228298_ex13-1.htm] [CERTIFICATION (2) The information contained in the Report fairly presents, in all material respects, the financial condition of the Company as of December 31, 2010 and results of operations of the Company for the year ended December 31, 2010. Edward Meng Chief Financial Officer July EX-13.2 6 v228298_ex13-2.htm] [Company Response : Item 5. Operating and Financial Review and Prospects, page 31 Liquidity and Capital Resources, page 38]
[Registration No. 333-164625 GENERAL STEEL HOLDINGS, INC. SUPPLEMENT NO. 1 DATED JULY 6, 2011 TO PROSPECTUS DATED FEBRUARY 12, 2010 SELLING SHAREHOLDERS The table below lists the Selling Shareholders and other information regarding the beneficial ownership of the Shares by each of the Selling Shareholders. Seller (9) Number of Shares Owned Prior to Offering Aggregate Number of Shares Being Registered]
[Registration No. 333-149217 GENERAL STEEL HOLDINGS, INC. SUPPLEMENT NO. 1 DATED JULY 6, 2011 TO PROSPECTUS DATED FEBRUARY 12, 2010 SELLING SHAREHOLDERS The table below lists the Selling Shareholders and other information regarding the beneficial ownership of the Shares by each of the Selling Shareholders. SELLING SHAREHOLDERS Seller (5) Number of Shares Owned Prior to Offering Aggregate Number of Shares]
[Registration No. 333-149217 GENERAL STEEL HOLDINGS, INC. SUPPLEMENT NO. 1 DATED JULY 6, 2011 TO PROSPECTUS DATED FEBRUARY 12, 2010 SELLING SHAREHOLDERS The table below lists the Selling Shareholders and other information regarding the beneficial ownership of the Shares by each of the Selling Shareholders. SELLING SHAREHOLDERS Seller (5) Number of Shares Owned Prior to Offering Aggregate Number of Shares]
