SEC Info - Metals USA Inc, et al. - ‘10-K’ for 12/31/10

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Metals USA Inc, et al. – ‘10-K’ for 12/31/10 – ‘EX-18.1’

On: Wednesday, 3/16/11, at 4:46pm ET · For: 12/31/10 · Accession #: 1193125-11-68769 · File #s: 1-13123, 333-132918

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

 3/16/11  Metals USA Inc                    10-K       12/31/10   13:2.0M                                   Donnelley … Solutions/FA
          Flag Intermediate Holdings Corp

Annual Report — Form 10-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   1.29M 
 2: EX-10.10    Amended and Restated Investors Rights Agreement     HTML    121K 
 5: EX-21.1     List of Subsidiaries of the Company                 HTML     16K 
 3: EX-12.1     Computation of Ratio of Earnings to Fixed Charges   HTML     27K 
 4: EX-18.1     Preferability Letter                                HTML      9K 
 6: EX-31.1     Section 302 CEO Certification of Flag Intermediate  HTML     15K 
                          Holdings Corporation                                   
 7: EX-31.2     Section 302 CFO Certification of Flag Intermediate  HTML     14K 
                          Holdings Corporation                                   
 8: EX-31.3     Section 302 CEO Certification of Metals Usa, Inc.   HTML     15K 
 9: EX-31.4     Section 302 CFO Certification of Metals Usa, Inc.   HTML     14K 
10: EX-32.1     Section 906 CEO Certification of Flag Intermediate  HTML     10K 
                          Holdings Corporation                                   
11: EX-32.2     Section 906 CFO Certification of Flag Intermediate  HTML     10K 
                          Holdings Corporation                                   
12: EX-32.3     Section 906 CEO Certification of Metals Usa, Inc.   HTML     10K 
13: EX-32.4     Section 906 CFO Certification of Metals Usa, Inc.   HTML     10K

EX-18.1 — Preferability Letter

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

Preferability letter

Exhibit 18.1

March 16, 2011

Flag Intermediate Holdings Corporation

2400 East Commercial Boulevard, Suite 905

Fort Lauderdale, Florida 33308

Dear Sirs/Madams:

We have audited the consolidated financial statements of Flag Intermediate Holdings Corporation 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 Inc.
 5/09/11  SEC                               UPLOAD¶    10/18/17    1:64K  Metals USA Inc.

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Filing Submission 0001193125-11-068769 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)