Attached files

file filename
EX-31.3 - SECTION 302 CEO CERTIFICATION OF METALS USA, INC. - METALS USA INCdex313.htm
EX-31.4 - SECTION 302 CFO CERTIFICATION OF METALS USA, INC. - METALS USA INCdex314.htm
EX-31.1 - SECTION 302 CEO CERTIFICATION OF FLAG INTERMEDIATE HOLDINGS CORPORATION - METALS USA INCdex311.htm
EX-31.2 - SECTION 302 CFO CERTIFICATION OF FLAG INTERMEDIATE HOLDINGS CORPORATION - METALS USA INCdex312.htm
EX-32.4 - SECTION 906 CFO CERTIFICATION OF METALS USA, INC. - METALS USA INCdex324.htm
EX-32.1 - SECTION 906 CEO CERTIFICATION OF FLAG INTERMEDIATE HOLDINGS CORPORATION - METALS USA INCdex321.htm
EX-12.1 - COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES - METALS USA INCdex121.htm
EX-21.1 - LIST OF SUBSIDIARIES OF THE COMPANY - METALS USA INCdex211.htm
EX-32.3 - SECTION 906 CEO CERTIFICATION OF METALS USA, INC. - METALS USA INCdex323.htm
EX-10.10 - AMENDED AND RESTATED INVESTORS RIGHTS AGREEMENT - METALS USA INCdex1010.htm
10-K - FORM 10-K - METALS USA INCd10k.htm
EX-32.2 - SECTION 906 CFO CERTIFICATION OF FLAG INTERMEDIATE HOLDINGS CORPORATION - METALS USA INCdex322.htm

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