Steel Dynamics Inc – ‘8-K/A’ for 4/19/99 – EX-16

As of:  Monday, 5/3/99   ·   For:  4/19/99   ·   Accession #:  950123-99-4053   ·   File #:  0-21719

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Amendment to Current Report   —   Form 8-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 8-K/A       Amendment to Form 8-K                                  3     15K 
 2: EX-3.2      Revised By-Laws                                       13     33K 
 3: EX-16       Letter From Deloitte & Touche LLP                      1      6K 

EX-16   —   Letter From Deloitte & Touche LLP

EX-16
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DELOITTE &                                                                      
TOUCHE                                                                    
_________                   ________________________________________________    
 LOGO                   DELOITTE & TOUCHE LLP  Telephone: (317) 464-8600
                        Bank One Center/Tower  Facsimile: (317) 464-8500
       111 Monument Circle, Suite 2000
   Indianapolis, IN 46204-5120

April 27, 1999                                                                  

Securities and Exchange Commission                                              
Mail Stop 9-5                                                                   
450 5th Street, N.W.                                                            
Washington, D.C. 20549                                                          

Dear Sirs/Madams:                                                               

We have read and agree with the comments in the first four sentences of the     
second paragraph and the first sentence of the third paragraph in Item 4 of     
Form 8-K of Steel Dynamics, Inc. dated April 26, 1999. We have read the         
remaining comments included in this form 8-K; however, we have no basis for     
agreement with respect thereto.                                                 

Yours truly,                                                                    

DELOITTE & TOUCHE LLP                                                           

[LOGO]                                                                          

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘8-K/A’ Filing		Date		Other Filings
Filed on:		5/3/99
		4/27/99
		4/26/99
For Period End:		4/19/99		8-K,  8-K/A
				List all Filings