SEC Info - Metals USA Holdings Corp. - ‘10-K’ for 12/31/10

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Metals USA Holdings Corp. – ‘10-K’ for 12/31/10 – ‘EX-18.1’

On: Wednesday, 3/16/11, at 4:38pm ET · For: 12/31/10 · Accession #: 1193125-11-68751 · File #: 1-34685

  As Of                Filer                Filing    For·On·As Docs:Size              Issuer               Agent

 3/16/11  Metals USA Holdings Corp.         10-K       12/31/10   10:1.7M                                   Donnelley … Solutions/FA

Annual Report — Form 10-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   1.08M 
 2: EX-10.14    Amended and Restated Investors Rights Agreement     HTML    144K 
 5: EX-21.1     List of Subsidiaries of Metals Usa Holdings Corp.   HTML     17K 
 6: EX-23.1     Consent of Independent Registered Public            HTML      7K 
                          Accounting Firm                                        
 3: EX-12.1     Computation of Ratio of Earnings to Fixed Charges   HTML     34K 
 4: EX-18.1     Preferability Letter                                HTML      8K 
 7: EX-31.1     Section 302 Certification of the CEO of Metals Usa  HTML     15K 
                          Holdings Corp.                                         
 8: EX-31.2     Section 302 Certification of the CFO of Metals Usa  HTML     15K 
                          Holdings Corp.                                         
 9: EX-32.1     Section 906 Certification of the CEO of Metals Usa  HTML     10K 
                          Holdings Corp.                                         
10: EX-32.2     Section 906 Certification of the CFO of Metals Usa  HTML     10K 
                          Holdings Corp.

EX-18.1 — Preferability Letter

This Exhibit is an HTML Document rendered as filed. [ Alternative Formats ]

Preferability letter

EXHIBIT 18.1

March 16, 2011

Metals USA Holdings Corp.

2400 East Commercial Boulevard, Suite 905

Fort Lauderdale, Florida 33308

Dear Sirs/Madams:

We have audited the consolidated financial statements of Metals USA Holdings Corp. and subsidiaries (the “Company”) as of December 31, 2010 and 2009, and for each of the three years in the period ended December 31, 2010, included in your Annual Report on Form 10-K to the Securities and Exchange Commission and have issued our report thereon dated March 16, 2011, which expresses an unqualified opinion. Note 13 to such financial statements contains a description of your change during the year ended December 31, 2010 in the date of your annual goodwill impairment test from December 31 to October 31. In our judgment, such change is to an alternative accounting principle that is preferable under the circumstances.

Yours truly,

/s/ DELOITTE & TOUCHE LLP

Houston, Texas

Dates Referenced Herein and Documents Incorporated by Reference

This ‘10-K’ Filing	Date	Other Filings

Filed on:	3/16/11
For Period End:	12/31/10	10-K/A
	12/31/09	10-K
		List all Filings

2 Subsequent Filings that Reference this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 5/31/11  SEC                               UPLOAD¶    10/18/17    1:45K  Metals USA Holdings Corp.
 5/09/11  SEC                               UPLOAD¶    10/18/17    1:63K  Metals USA Holdings Corp.

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Filing Submission 0001193125-11-068751 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)