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EX-99.1 - GENERAL STEEL HOLDINGS INCv206756_ex99-1.htm
Exhibit 16.1
January 4, 2011 
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549-6010
Dear Ladies and Gentlemen:
We have read Item 4.01, and are in agreement with, the statements as they related to our firm being made by General Steel Holdings, Inc. in Item 4.01 of its Form 8-K dated January 5, 2011, captioned “Changes in Registrant’s Certifying Accountant.”  We have no basis to agree or disagree with the other statements contained therein.
/s/ Frazer Frost, LLP
135 South State College Boulevard, Suite 300 | Brea, California 92821 | 714.990.1040 |
Los Angeles and Visalia, CA | Little Rock and Fayetteville, AR | Raleigh, NC
FRAZER FROST, LLP is an independent firm associated with Moore Stephens International Limited.