| FRD | FRIEDMAN INDUSTRIES INC | Mar 31 |
| GGB | GERDAU S.A. | Dec 31 |
| ROCK | GIBRALTAR INDUSTRIES, INC. | Dec 31 |
| IIIN | INSTEEL INDUSTRIES INC | Oct 3 |
| SID | NATIONAL STEEL CO | Dec 31 |
| WOR | WORTHINGTON ENTERPRISES, INC. | May 31 |
| WS | Worthington Steel, Inc. | May 31 |
| 1839688 Alberta ULC | Dec 31 |
| A.G. Volney Center, Inc. | Dec 31 |
| Allied Holdings US, Inc. | Sep 24 |
| American Wenshen Steel Group, Inc. | Sep 30 |
| Barzel Industries Inc. | Nov 28 |
| BEICANG IRON & STEEL INC | Dec 31 |
| Belgo-Mineira Steel CO | Dec 31 |
| BLACK MOUNTAIN HOLDINGS, INC. | Dec 31 |
| BLISS & LAUGHLIN INDUSTRIES INC /DE | Sep 30 |
| CF&I STEEL L P | Dec 31 |
| Chaparral Steel CO | May 31 |
| CHINA BASIC INDUSTRIES INC \UT\ | Dec 31 |
| China Gerui Advanced Materials Group Ltd | Dec 31 |
| China Industrial Steel Inc. | Dec 31 |
| China Opportunity Acquisition Corp. | Dec 31 |
| Cleveland-Cliffs Steel LLC | Dec 31 |
| COLD METAL PRODUCTS INC | Mar 31 |
| Essar Steel Algoma Inc. | Dec 31 |
| Essar Steel Algoma Inc. USA | Dec 31 |
| GENERAL STEEL HOLDINGS INC | Dec 31 |
| GENEVA ACQUISITION CORP | Dec 31 |
| GULF STATES STEEL INC /AL/ | Oct 31 |
| HAYNES HOLDINGS INC | Sep 30 |
| HAYNES INTERNATIONAL INC | Sep 30 |
| Latrobe Specialty Metals, Inc. | Sep 30 |
| Longhai Steel Inc. | Dec 31 |
| NATIONAL STANDARD CO | Sep 30 |
| NEW CF&I INC | Dec 31 |
| NIPPON STEEL CORP | Mar 31 |
| NOVAMERICAN STEEL INC | Nov 30 |
| SPECIAL METALS CORP | Dec 31 |
| STEEL TECHNOLOGIES INC | Sep 30 |
| SUNFLOWER USA LTD | May 31 |
| Sutor Technology Group LTD | Jun 30 |
| TMS International Corp. | Dec 31 |
| TransTech Services Partners Inc. | |
| Tube City IMS CORP | Dec 31 |
| USINOR SACILOR | |
| WELDED TUBE CO OF AMERICA | Jan 31 |