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<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">







<DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>As
filed with the Securities and Exchange Commission on August&nbsp;4, 2006</B></DIV>


<DIV align="right" style="font-size: 10pt; margin-top: 0pt"><B>Registration No.&nbsp;333-</B><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U>
</DIV>

<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 1pt solid black; font-size: 1pt">&nbsp;</DIV>


<DIV align="center" style="font-size: 14pt; margin-top: 12pt"><B>SECURITIES AND EXCHANGE COMMISSION</B>
</DIV>

<DIV align="center" style="font-size: 12pt"><B>WASHINGTON, D.C. 20549</B>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><DIV align="center"><DIV style="font-size: 3pt; margin-top: 6pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV></DIV>

<DIV align="center" style="font-size: 18pt; margin-top: 6pt"><B>FORM S-8</B>
</DIV>

<DIV align="center" style="font-size: 12pt"><B>REGISTRATION STATEMENT</B></DIV>


<DIV align="center" style="font-size: 12pt"><B>UNDER THE SECURITIES ACT OF 1933</B></DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 6pt"><DIV align="center"><DIV style="font-size: 3pt; margin-top: 6pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV></DIV>

<DIV align="center" style="font-size: 24pt; margin-top: 12pt"><B>RELIANCE STEEL &#038; ALUMINUM CO.</B>
</DIV>

<DIV align="center" style="font-size: 10pt"><I>(Exact name of Registrant as specified in its charter)</I></DIV>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="47%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="47%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" valign="top">California<BR>
<I>(State or other jurisdiction of</I>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">95-1142616<BR>
<I>(I.R.S. Employer</I></TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><I>incorporation or organization)</I>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><I>Identification Number)</I></TD>
</TR>
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</TABLE>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 6pt"><DIV align="center"><DIV style="font-size: 3pt; margin-top: 6pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 6pt"><B>350 South Grand Avenue, Suite&nbsp;5100<BR>
Los Angeles, California 90071<BR>
(213)&nbsp;687-7700</B><BR>
<I>(Address, including zip code, and telephone number, including area code, of registrant&#146;s principal executive offices)</I></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 6pt"><DIV align="center"><DIV style="font-size: 3pt; margin-top: 6pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>Reliance Steel &#038; Aluminum Co. Amended and Restated<BR>
Stock Option and Restricted Stock Plan</B><BR>
<I>(Full title of plans)</I></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 6pt"><DIV align="center"><DIV style="font-size: 3pt; margin-top: 6pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 6pt"><B>David H. Hannah<BR>
Chief Executive Officer<BR>
Reliance Steel &#038; Aluminum Co.<BR>
350 South Grand Avenue, Suite&nbsp;5100<BR>
Los Angeles, California 90071<BR>
(213)&nbsp;687-7700</B><BR>
<I>(Name, address, including zip code, and telephone number, including area code, of agent for service)</I></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 6pt"><DIV align="center"><DIV style="font-size: 3pt; margin-top: 6pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV></DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 6pt"><B>CALCULATION OF REGISTRATION FEE</B>
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="1%">&nbsp;</TD>
    <TD width="32%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD><!-- VRule -->
    <TD width="1%">&nbsp;</TD>
    <TD width="21%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD><!-- VRule -->
    <TD width="1%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD><!-- VRule -->
    <TD width="1%">&nbsp;</TD>
    <TD width="8%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="8%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD><!-- VRule -->
    <TD width="1%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>

    <TD width="1%">&nbsp;</TD>
</TR><TR style="font-size: 1px" valign="bottom">
    <TD nowrap align="left" colspan="21" style="border-bottom: 3px double #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>

    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Proposed Maximum</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Proposed Maximum</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>

    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center">Amount To Be</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Offering Price Per</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Aggregate Offering</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Amount Of</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>

    <TD nowrap align="center" style="border-bottom: 0px solid #000000">Title of Each Class of Securities To Be Registered</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 0px solid #000000">Registered(1)</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Share</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Price</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 0px solid #000000">Registration Fee</TD>
    <TD width="1%">&nbsp;</TD>
</TR>

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<TR valign="bottom">
    <TD width="1%" style="border-top: 1px solid #000000">&nbsp;</TD>
                    <TD valign="top" style="border-top: 1px solid #000000"><DIV style="margin-left:0px; text-indent:-0px">Common Stock, no par value
</DIV></TD>
    <TD style="border-right: 2px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="center" valign="top" style="border-top: 1px solid #000000">1,985,000 shares(2)
</TD>
    <TD style="border-right: 2px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD nowrap align="right" valign="top" style="border-top: 1px solid #000000">$</TD>
    <TD align="right" valign="top" style="border-top: 1px solid #000000">24.575</TD>
    <TD nowrap valign="top" style="border-top: 1px solid #000000">(3)</TD>
    <TD style="border-right: 2px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD nowrap align="right" valign="top" style="border-top: 1px solid #000000">$</TD>
    <TD align="right" valign="top" style="border-top: 1px solid #000000">48,781,375.00</TD>
    <TD nowrap valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-right: 2px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD nowrap align="right" valign="top" style="border-top: 1px solid #000000">$</TD>
    <TD align="right" valign="top" style="border-top: 1px solid #000000">5,219.61</TD>
    <TD nowrap valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD width="1%" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD width="1%" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD valign="top" style="border-top: 1px solid #000000"><DIV style="margin-left:0px; text-indent:-0px">Common Stock, no par value
</DIV></TD>
    <TD style="border-right: 2px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="center" valign="top" style="border-top: 1px solid #000000">8,015,000 shares(4)
</TD>
    <TD style="border-right: 2px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD nowrap align="right" valign="top" style="border-top: 1px solid #000000">$</TD>
    <TD align="right" valign="top" style="border-top: 1px solid #000000">34.11</TD>
    <TD nowrap valign="top" style="border-top: 1px solid #000000">(5)</TD>
    <TD style="border-right: 2px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD nowrap align="right" valign="top" style="border-top: 1px solid #000000">$</TD>

<TD align="right" valign="top" style="border-top: 1px solid #000000">276,317,125.00</TD>
    <TD nowrap valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-right: 2px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD nowrap align="right" valign="top" style="border-top: 1px solid #000000">$</TD>

<TD align="right" valign="top" style="border-top: 1px solid #000000">29,561.93</TD>
    <TD nowrap valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD width="1%" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD width="1%" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD valign="top" style="border-top: 1px solid #000000"><DIV style="margin-left:15px; text-indent:-0px">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total
</DIV></TD>
    <TD style="border-right: 2px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="center" valign="top" style="border-top: 1px solid #000000">10,000,000 shares
</TD>
    <TD style="border-right: 2px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD nowrap align="right" valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="right" valign="top" style="border-top: 1px solid #000000">&#151;</TD>
    <TD nowrap valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-right: 2px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD nowrap align="right" valign="top" style="border-top: 1px solid #000000">$</TD>

<TD align="right" valign="top" style="border-top: 1px solid #000000">325,098,500.00</TD>
    <TD nowrap valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-right: 2px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD nowrap align="right" valign="top" style="border-top: 1px solid #000000">$</TD>

<TD align="right" valign="top" style="border-top: 1px solid #000000">34,785.54</TD>
    <TD nowrap valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD width="1%" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 1px" valign="bottom">
    <TD nowrap align="left" colspan="21" style="border-top: 3px double #000000">&nbsp;</TD>
</TR>

<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="left">
<DIV style="font-size: 3pt; margin-top: 6pt; width: 18%; border-top: 0px solid #000000">&nbsp;</DIV>
</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD width="96"></TD>
</TR>

<TR valign="top">
    <TD nowrap align="left">(1)</TD>
    <TD>&nbsp;</TD>
    <TD>This registration statement also covers an indeterminate number of additional shares of
common stock of Reliance Steel &#038; Aluminum Co. (the &#147;Company&#148;) that may be issued by reason of
stock splits, stock dividends, recapitalizations or similar transactions pursuant to Rule
416(a) of the Securities Act of 1933, as amended (the &#147;Securities Act&#148;).</TD>
</TR>

<TR style="font-size: 3pt"><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD nowrap align="left">(2)</TD>
    <TD>&nbsp;</TD>
    <TD>Represents shares of the Company&#146;s common stock, no par value per share (the &#147;Common Stock&#148;),
subject to options outstanding under the Reliance Steel &#038; Aluminum Co. Amended and Restated
Stock Option and Restricted Stock Plan (the &#147;Plan&#148;), which were granted subject to shareholder
approval. The Company&#146;s shareholders approved the Plan on May&nbsp;17, 2006. The number of shares
were adjusted for the 2 for 1 stock split effective July&nbsp;19, 2006.</TD>
</TR>

<TR style="font-size: 3pt"><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD nowrap align="left">(3)</TD>
    <TD>&nbsp;</TD>
    <TD>Computed in accordance with Rule 457(h) of the Securities Act. The offering price represents
the exercise price per share for outstanding options under the Plan, adjusted for the 2 for 1
stock split effective July&nbsp;19, 2006.</TD>
</TR>

<TR style="font-size: 3pt"><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD nowrap align="left">(4)</TD>
    <TD>&nbsp;</TD>
    <TD>Represents shares of the Company&#146;s Common Stock reserved for issuance under the Plan,
adjusted for the 2 for 1 stock split effective July&nbsp;19, 2006.</TD>
</TR>

<TR style="font-size: 3pt"><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD nowrap align="left">(5)</TD>
    <TD>&nbsp;</TD>
    <TD>Represents shares of the Company&#146;s common stock, no par value per share (the &#147;Common Stock&#148;),
reserved for issuance under the Reliance Steel &#038; Aluminum Co. Amended and Restated Stock
Option and Restricted Stock Plan (the &#147;Plan&#148;). The price shown is the average of the high and
low prices of the Company&#146;s common stock on August&nbsp;1, 2006 as reported on the NYSE.</TD>
</TR>

</TABLE>



<DIV style="width: 100%; border-bottom: 1pt solid black; margin-top: 10pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>



<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">








<!-- TOC -->
<A name="toc"><DIV align="CENTER" style="page-break-before:always"><U><B>TABLE OF CONTENTS</B></U></DIV></A>

<P><CENTER>
<TABLE border="0" width="90%" cellpadding="0" cellspacing="0">
<TR>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
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	<TD width="76%"></TD>
</TR>
<TR><TD colspan="9"><A HREF="#000">PART I</A></TD></TR>
<TR><TD colspan="9"><A HREF="#001">PART II</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#002">Item&nbsp;3. Incorporation of Documents by Reference</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#003">Item&nbsp;4. Description of Securities</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#004">Item&nbsp;5. Interests of Named Experts and Counsel</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#005">Item&nbsp;6. Indemnification of Directors and Officers</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#006">Item&nbsp;7. Exemption from Registration Claimed</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#007">Item&nbsp;8. Exhibits</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#008">Item&nbsp;9. Undertakings</A></TD></TR>
<TR><TD colspan="9"><A HREF="#009">SIGNATURES</A></TD></TR>
<TR><TD colspan="9"><A HREF="#010">INDEX TO EXHIBITS</A></TD></TR>
<TR><TD colspan="9"><A HREF="a22656exv4w1.htm">EXHIBIT 4.1</A></TD></TR>
<TR><TD colspan="9"><A HREF="a22656exv4w2.htm">EXHIBIT 4.2</A></TD></TR>
<TR><TD colspan="9"><A HREF="a22656exv4w3.htm">EXHIBIT 4.3</A></TD></TR>
<TR><TD colspan="9"><A HREF="a22656exv5w1.htm">EXHIBIT 5.1</A></TD></TR>
<TR><TD colspan="9"><A HREF="a22656exv23w1.htm">EXHIBIT 23.1</A></TD></TR>
</TABLE>
</CENTER>
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<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>




<!-- link1 "PART I" -->
<DIV align="left"><A NAME="000"></A></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>PART I</B>
</DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt"><B>INFORMATION REQUIRED IN THE SECTION 10(A) PROSPECTUS</B>

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The information required by Part&nbsp;I of this registration statement on Form S-8 (the
&#147;Registration Statement&#148;) will be included in documents that will be sent or given to participants
in the Reliance Steel &#038; Aluminum Co. Amended and Restated Stock Option and Restricted Stock Plan
(the &#147;Plan&#148;) pursuant to Rule&nbsp;428(b)(1) of the Securities Act of 1933, as amended (the &#147;Securities
Act&#148;). That information is not being filed with the Securities and Exchange Commission (the &#147;SEC&#148;)
in accordance with the rules and regulations of the SEC.
</DIV>

<P align="center" style="font-size: 10pt">-2-
</DIV>

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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">
<!-- link1 "PART II" -->
<DIV align="left"><A NAME="001"></A></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>PART II</B>
</DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B>

</DIV>
<!-- link2 "Item&nbsp;3. Incorporation of Documents by Reference" -->
<DIV align="left"><A NAME="002"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;3. Incorporation of Documents by Reference.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following documents previously filed by the Company with the SEC under the Securities and
Exchange Act of 1934, as amended (the &#147;Exchange Act&#148;), are incorporated by reference into the
Registration Statement:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.&nbsp;the proxy statement/prospectus included in the Registration Statement on Form S-4 filed on
February&nbsp;7, 2006, as amended on February&nbsp;28, 2006, which was declared effective March&nbsp;1, 2006 (File
No.&nbsp;333-131615);
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.&nbsp;the Company&#146;s Annual Report on Form 10-K for the year ended December&nbsp;31, 2005, which
contains audited financial statements for the Company;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.&nbsp;the
Company&#146;s Form 10-Q for the quarter ended March&nbsp;31, 2006;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.&nbsp;all
Current Reports on Form 8-K filed by the Company since December&nbsp;31, 2005; and
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.&nbsp;the description of the Common Stock contained in the Company&#146;s Registration Statement on
Form 8-A filed with the SEC on January&nbsp;2, 1994 pursuant to Section 12(b) of the Exchange Act, and
all amendments thereto and reports filed for the purpose of updating such description.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In addition, all documents filed by the Company pursuant to Section&nbsp;13(a), 13(c), 14 or 15(d)
of the Exchange Act subsequent to the date hereof and prior to the filing of a post-effective
amendment indicating that all securities offered pursuant to this Registration Statement have been
sold or deregistering all such securities then remaining unsold shall be deemed to be incorporated
by reference herein and to be part hereof from the date of filing of such documents. Any statement
contained in a document incorporated or deemed to be incorporated by reference herein shall be
deemed to be modified or superseded for purposes of this Registration Statement to the extent that
a statement contained herein or in any subsequently filed document which also is or is deemed to be
incorporated by reference herein modifies or supersedes such statement.
</DIV>
<!-- link2 "Item&nbsp;4. Description of Securities" -->
<DIV align="left"><A NAME="003"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;4. Description of Securities.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not Applicable.
</DIV>
<!-- link2 "Item&nbsp;5. Interests of Named Experts and Counsel" -->
<DIV align="left"><A NAME="004"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;5. Interests of Named Experts and Counsel.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not Applicable.
</DIV>
<!-- link2 "Item&nbsp;6. Indemnification of Directors and Officers" -->
<DIV align="left"><A NAME="005"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;6. Indemnification of Directors and Officers</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In Article&nbsp;IV of the Restated Articles of Incorporation of the Company, the Company has
eliminated to the fullest extent permitted under California law the liability of directors of the
Company for monetary damages. Additionally, the Company is authorized to indemnify its agents as
defined in Section&nbsp;317 of the California General Corporation Law for breach of their duty to the
Company and its shareholders through Bylaw provisions or through agreements with the agents, or
both, in excess of the indemnification otherwise permitted under Section&nbsp;317, subject to the limits
on such excess indemnification set forth in Section&nbsp;204 of the California General Corporation Law.
Section&nbsp;5.11 of the Company&#146;s Bylaws provides that the Company shall indemnify each of its agents
against expenses, judgments, fines, settlements or other amounts actually and reasonably incurred
by such person by reason of such person having been made or having been threatened to be made a
party to a proceeding to the
</DIV>

<P align="center" style="font-size: 10pt">-3-
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="margin-left: 0%; text-indent: 0%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">fullest extent permissible by the provisions of Section&nbsp;317 of the
California Corporations Code, as amended from time to time, and that the Company shall advance the
expenses reasonably expected to be incurred in defending any such proceeding, upon receipt of the
undertaking required by Section&nbsp;317(f).</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section&nbsp;204 of the California General Corporation Law allows a corporation, among other
things, to eliminate or limit the personal liability of a director for monetary damages in an
action brought by the corporation itself or by way of a derivative action brought by shareholders
for breach of a director&#146;s duties to the corporation and its shareholders. The provision may not
eliminate or limit liability of directors for the following specified actions, however: (i)&nbsp;for
acts or omissions that involve intentional misconduct or a knowing and culpable violation of law;
(ii)&nbsp;for acts or omissions that a director believes to be contrary to the best interests of the
corporation or its shareholders, or that involve the absence of good faith on the part of the
director; (iii)&nbsp;for any transaction from which a director derived an improper personal benefit;
(iv)&nbsp;for acts or omissions that show a reckless disregard of the director&#146;s duty to the corporation
or its shareholders in circumstances in which the director was aware, or should have been aware, in
the ordinary course of performing a director&#146;s duties, of a risk of serious injury to the
corporation or its shareholders; (v)&nbsp;for acts or omissions that constitute an unexcused pattern of
inattention that amounts to an abdication of the director&#146;s duty to the corporation or its
shareholders; (vi)&nbsp;for transactions between the corporation and a director, or between corporations
having interrelated directors; and (vii)&nbsp;for improper distributions and stock dividends, loans and
guaranties. The provision does not apply to acts or omissions occurring before the date that the
provision became effective and does not eliminate or limit the liability of an officer for an act
or omission as an officer, regardless of whether that officer is also a director.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section&nbsp;317 of the California General Corporation Law gives a corporation the power to
indemnify any person who was or is a party, or is threatened to be made a party, to any proceeding,
whether threatened, pending, or completed, and whether civil, criminal, administrative or
investigative, by reason of the fact that that person is or was a director, officer, employee or
agent of the corporation, or is or was serving at the request of the corporation as a director,
officer, employee or agent of another corporation, partnership, joint venture, trust or other
enterprise. A corporation may indemnify such a person against expenses, judgments, fines,
settlements and other amounts actually or reasonably incurred in connection with the proceeding, if
that person acted in good faith, and in a manner that that person reasonably believed to be in the
best interest of the corporation; and, in the case of a criminal proceeding, had no reasonable
cause to believe the conduct of the person was unlawful. In an action by or in the right of the
corporation, no indemnification may be made with respect to any claim, issue or matter (a)&nbsp;as to
which the person shall have been adjudged to be liable to the corporation in the performance of
that person&#146;s duty to the corporation and its shareholders, unless and only to the extent that the
court in which such proceeding was brought shall determine that, in view of all of the
circumstances of the case, the person is fairly and reasonably entitled to indemnity for expenses;
and (b)&nbsp;which is settled or otherwise disposed of without court approval. To the extent that any
such person has been successful on the merits in defense of any proceeding, or any claim, issue or
matter therein, that person shall be indemnified against expenses actually and reasonably incurred
in connection therewith. Indemnification is available only if authorized in the specific case by a
majority of a quorum of disinterested directors, by independent legal counsel in a written opinion,
by approval of the shareholders other than the person to be indemnified, or by the court. Expenses
incurred by such a person may be advanced by the corporation before the final disposition of the
proceeding upon receipt of an undertaking to repay the amount if it is ultimately determined that
the person is not entitled to indemnification.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section&nbsp;317 of the California General Corporation Law further provides that a corporation may
indemnify its officers and directors in excess of the statutory provisions if authorized by its
Articles of Incorporation and that a corporation may purchase and maintain insurance on behalf of
any officer,
</DIV>

<P align="center" style="font-size: 10pt">-4-
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="margin-left: 0%; text-indent: 0%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">director, employee or agent against any liability asserted or incurred in his or her
capacity, or arising out of his or her status with the corporation.</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In addition to the provisions of the Restated Articles of Incorporation and Bylaws of the
Company, the Company has entered into indemnification agreements with all of its present directors
and officers,
to indemnify these persons against liabilities arising from third party proceedings,
or from proceedings by or in the right of the Company, to the fullest extent permitted by law.
Additionally, the Company has purchased directors&#146; and officers&#146; liability insurance for the
benefit of its directors and officers.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;At present, there is no pending litigation or proceeding involving a director, officer or
employee of the Company pursuant to which indemnification is sought, nor is the Company aware of
any threatened litigation that may result in claims for indemnification. Section&nbsp;317 of the
California General Corporation Law and the Bylaws of the Company provide for the indemnification of
officers, director and other corporate agents in terms sufficiently broad to indemnify such
persons, under certain circumstances, for liabilities (including reimbursement of expenses
incurred) arising under the Securities Act. Insofar as indemnification for liabilities arising
under the Securities Act may be permitted to directors, officers and controlling persons pursuant
to the foregoing provisions, or otherwise, the Company has been advised that in the opinion of the
Securities and Exchange Commission such indemnification is against public policy as expressed in
the Securities Act and is, therefore, unenforceable.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Registration Rights Agreement dated January&nbsp;17, 2006, by and among the Company, Kelso
Investment Associates, L.P. (&#147;KIA&#148;), Kelso Equity Partners II, L.P. (&#147;KEP II&#148;), KIA III-Earle M.
Jorgensen, L.P. (&#147;KIA III&#148;) and Kelso Investment Associates IV, L.P. (&#147;KIA IV,&#148; and collectively
with KIA, KEP II and KIA III, the &#147;Stockholders&#148;) provides for cross-indemnification by the Company
and the Stockholders in connection with registration of the Company&#146;s common stock on behalf of the
Stockholders.
</DIV>
<!-- link2 "Item&nbsp;7. Exemption from Registration Claimed" -->
<DIV align="left"><A NAME="006"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;7. Exemption from Registration Claimed.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not Applicable.
</DIV>
<!-- link2 "Item&nbsp;8. Exhibits" -->
<DIV align="left"><A NAME="007"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;8. Exhibits.</B>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">4.1</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Reliance Steel &#038; Aluminum Co. Amended and Restated Stock Option and Restricted Stock Plan.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">4.2</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Form of Stock Option Agreement under the Reliance Steel &#038; Aluminum Co. Amended and Restated
Stock Option and Restricted Stock Plan.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">4.3</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Form of Restricted Stock Agreement under the Reliance Steel &#038; Aluminum Co. Amended and
Restated Stock Option and Restricted Stock Plan.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">5.1</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Opinion of Kay Rustand, Vice President and General Counsel of the Company (including
consent).</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">23.1</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Consent of Ernst &#038; Young LLP, Independent Registered Public Accounting Firm.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">23.2</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Consent of Kay Rustand, Vice President and General Counsel of the Company (contained in its
opinion filed as Exhibit&nbsp;5.1 hereto).</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">24.1</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Power of Attorney (included on the signature page of this registration statement).</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt">-5-
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">



</TABLE>
</DIV>
<!-- link2 "Item&nbsp;9. Undertakings" -->
<DIV align="left"><A NAME="008"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;9. Undertakings</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.&nbsp;The undersigned registrant hereby undertakes:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;To file, during any period in which offers or sales are being made, a post-effective
amendment to the Registration Statement:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) To include any prospectus required by Section&nbsp;10(a)(3) of the Securities Act of
1933;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) To reflect in the prospectus any facts or events arising after the effective date
of the Registration Statement (or the most recent post-effective amendment thereof) which,
individually or in the aggregate, represent a fundamental change in the information set
forth in the Registration Statement;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) To include any material information with respect to the plan of distribution not
previously disclosed in the Registration Statement or any material change to such
information in the Registration Statement; provided, however, that paragraphs (a)(i) and
(a)(ii) do not apply if the information required to be included in a post-effective
amendment by those paragraphs is contained in periodic reports filed with or furnished to
the Commission by the undersigned registrant pursuant to Section&nbsp;13 or Section 15(d) of the
Securities Exchange Act of 1934 that are incorporated by reference in the Registration
Statement.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;That, for the purpose of determining any liability under the Securities Act of 1933, each
such post-effective amendment shall be deemed to be a new registration statement relating to the
securities offered therein, and the offering of such securities at that time shall be deemed to be
the initial bona fide offering thereof.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;To remove from registration by means of a post-effective amendment any of the securities
being registered which remain unsold at the termination of the offering.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.&nbsp;The undersigned registrant hereby undertakes that, for the purpose of determining any
liability under the Securities Act of 1933, each filing of the registrant&#146;s annual report pursuant
to Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934 (and, where applicable,
each filing of an employee benefit plan&#146;s annual report pursuant to Section 15(d) of the Securities
Exchange Act of 1934) that is incorporated by reference in the Registration Statement shall be
deemed to be a new registration statement relating to the securities offered therein, and the
offering of such securities at that time shall be deemed to be the initial bona fide offering
thereof.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.&nbsp;Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be
permitted to directors, officers and controlling persons of the registrant pursuant to the
foregoing provision, or otherwise, the registrant has been advised that in the opinion of the
Securities and Exchange Commission such indemnification is against public policy as expressed in
the Act and is, therefore, unenforceable. In the event that a claim for indemnification against
such liabilities (other than the payment by the registrant of expenses incurred or paid by a
director, officer or controlling person of the registrant in the successful defense of any action,
suit or proceeding) is asserted by such director, officer or controlling person in connection with
the securities being registered, the registrant will, unless in the opinion of its counsel the
matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the
question whether such indemnification by it is against public policy as expressed in the Act and
will be governed by the final adjudication of such issue.
</DIV>

<P align="center" style="font-size: 10pt">-6-
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">
<!-- link1 "SIGNATURES" -->
<DIV align="left"><A NAME="009"></A></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>SIGNATURES</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, the Company certifies that it
has reasonable grounds to believe it meets all of the requirements for filing on Form S-8 and has
duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto
duly authorized, in the City of Los Angeles, State of California, on August&nbsp;1, 2006.
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="45%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="30%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="30%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" valign="top" align="left"><B>RELIANCE STEEL &#038; ALUMINUM CO.</B></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">By:
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">/s/ David H. Hannah
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
David H. Hannah
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Chief Executive Officer</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt">-7-
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>POWER OF ATTORNEY</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each person whose signature appears below hereby constitutes and appoints David H. Hannah
and Karla Lewis, and each of them, his true and lawful attorneys-in-fact and agents, with full
power of substitution and revocation, to sign on his behalf, individually and in each capacity
stated below, all amendments and post-effective amendments to this Registration Statement on Form
S-8 and to file the same, with all exhibits thereto and any other documents in connection
therewith, with the Securities and Exchange Commission under the Securities Act of 1933, as
amended, granting unto such attorneys-in-fact and agents full power and authority to do and perform
each and every act and thing requisite and necessary to be done in and about the premises, as fully
to all intents and purposes as each such person might or could do in person, hereby ratifying and
confirming each act that said attorneys-in-fact and agents may lawfully do or cause to be done by
virtue thereof.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has
been signed by the following persons in the capacities indicated
below and on August 1, 2006.
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="47%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="47%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Signatures</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Title</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD align="center" valign="top">/s/ DAVID H. HANNAH<BR>
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
David H. Hannah
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Chief Executive Officer<br>
(Principal Executive Officer); Director </TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">/s/ GREGG J. MOLLINS<BR>
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Gregg J. Mollins
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">President and Chief Operating Officer;<br>
Director </TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">/s/ KARLA LEWIS<BR>
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Karla Lewis
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Executive Vice President and<br>
Chief Financial Officer (Principal Financial Officer; Principal Accounting Officer) </TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">/s/ JOE D. CRIDER<BR>
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Joe D. Crider
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Chairman of the Board; Director</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">/s/ THOMAS W. GIMBEL<BR>
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Thomas W. Gimbel
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">/s/ DOUGLAS M. HAYES<BR>
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Douglas M. Hayes
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">/s/ FRANKLIN R. JOHNSON<BR>
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Franklin R. Johnson
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt">-8-
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="47%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="47%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Signatures</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Title</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" valign="top">/s/ MARK V. KAMINSKI<BR>
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Mark V. Kaminski
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">/s/ RICHARD J. SLATER<BR>
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Richard J. Slater
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">/s/ LESLIE A. WAITE<BR>
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Leslie A. Waite
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt">-9-
</DIV>

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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<!-- link1 "INDEX TO EXHIBITS" -->
<DIV align="left"><A NAME="010"></A></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>INDEX TO EXHIBITS</B>
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="80%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000">Exhibits</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left" style="border-bottom: 1px solid #000000">Description</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Reliance Steel &#038; Aluminum Co. Amended and Restated Stock Option and Restricted Stock Plan.</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Form of Stock Option Agreement under the Reliance Steel &#038; Aluminum Co. Amended and Restated
Stock Option and Restricted Stock Plan.</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.3
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Form of Restricted Stock Agreement under the Reliance Steel &#038; Aluminum Co. Amended and
Restated Stock Option and Restricted Stock Plan.</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Opinion of Kay Rustand, Vice President and General Counsel of the Company (including
consent).</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Ernst &#038; Young LLP, Independent Registered Public Accounting Firm.</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Kay Rustand, Vice President and General Counsel of the Company (contained in its
opinion filed as Exhibit&nbsp;5.1 hereto).</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">24.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Power of Attorney (included on the signature page of this registration statement).</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



<P align="center" style="font-size: 10pt">-10-
</DIV>

</BODY>
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sv8
Table of Contents
As
filed with the Securities and Exchange Commission on August 4, 2006
Registration No. 333-
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
UNDER THE SECURITIES ACT OF 1933
RELIANCE STEEL & ALUMINUM CO.
(Exact name of Registrant as specified in its charter)
California
(State or other jurisdiction of
95-1142616
(I.R.S. Employer
incorporation or organization)
Identification Number)
350 South Grand Avenue, Suite 5100
Los Angeles, California 90071
(213) 687-7700
(Address, including zip code, and telephone number, including area code, of registrant's principal executive offices)
Reliance Steel & Aluminum Co. Amended and Restated
Stock Option and Restricted Stock Plan
(Full title of plans)
David H. Hannah
Chief Executive Officer
Reliance Steel & Aluminum Co.
350 South Grand Avenue, Suite 5100
Los Angeles, California 90071
(213) 687-7700
(Name, address, including zip code, and telephone number, including area code, of agent for service)
CALCULATION OF REGISTRATION FEE
Proposed Maximum
Proposed Maximum
Amount To Be
Offering Price Per
Aggregate Offering
Amount Of
Title of Each Class of Securities To Be Registered
Registered(1)
Share
Price
Registration Fee
Common Stock, no par value
1,985,000 shares(2)
$
24.575
(3)
$
48,781,375.00
$
5,219.61
Common Stock, no par value
8,015,000 shares(4)
$
34.11
(5)
$
276,317,125.00
$
29,561.93
Total
10,000,000 shares
—
$
325,098,500.00
$
34,785.54
(1)
This registration statement also covers an indeterminate number of additional shares of
common stock of Reliance Steel & Aluminum Co. (the "Company") that may be issued by reason of
stock splits, stock dividends, recapitalizations or similar transactions pursuant to Rule
416(a) of the Securities Act of 1933, as amended (the "Securities Act").
(2)
Represents shares of the Company's common stock, no par value per share (the "Common Stock"),
subject to options outstanding under the Reliance Steel & Aluminum Co. Amended and Restated
Stock Option and Restricted Stock Plan (the "Plan"), which were granted subject to shareholder
approval. The Company's shareholders approved the Plan on May 17, 2006. The number of shares
were adjusted for the 2 for 1 stock split effective July 19, 2006.
(3)
Computed in accordance with Rule 457(h) of the Securities Act. The offering price represents
the exercise price per share for outstanding options under the Plan, adjusted for the 2 for 1
stock split effective July 19, 2006.
(4)
Represents shares of the Company's Common Stock reserved for issuance under the Plan,
adjusted for the 2 for 1 stock split effective July 19, 2006.
(5)
Represents shares of the Company's common stock, no par value per share (the "Common Stock"),
reserved for issuance under the Reliance Steel & Aluminum Co. Amended and Restated Stock
Option and Restricted Stock Plan (the "Plan"). The price shown is the average of the high and
low prices of the Company's common stock on August 1, 2006 as reported on the NYSE.
TABLE OF CONTENTS
PART I
PART II
Item 3. Incorporation of Documents by Reference
Item 4. Description of Securities
Item 5. Interests of Named Experts and Counsel
Item 6. Indemnification of Directors and Officers
Item 7. Exemption from Registration Claimed
Item 8. Exhibits
Item 9. Undertakings
SIGNATURES
INDEX TO EXHIBITS
EXHIBIT 4.1
EXHIBIT 4.2
EXHIBIT 4.3
EXHIBIT 5.1
EXHIBIT 23.1
Table of Contents
PART I
INFORMATION REQUIRED IN THE SECTION 10(A) PROSPECTUS
The information required by Part I of this registration statement on Form S-8 (the
"Registration Statement") will be included in documents that will be sent or given to participants
in the Reliance Steel & Aluminum Co. Amended and Restated Stock Option and Restricted Stock Plan
(the "Plan") pursuant to Rule 428(b)(1) of the Securities Act of 1933, as amended (the "Securities
Act"). That information is not being filed with the Securities and Exchange Commission (the "SEC")
in accordance with the rules and regulations of the SEC.
-2-
Table of Contents
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3. Incorporation of Documents by Reference.
The following documents previously filed by the Company with the SEC under the Securities and
Exchange Act of 1934, as amended (the "Exchange Act"), are incorporated by reference into the
Registration Statement:
1. the proxy statement/prospectus included in the Registration Statement on Form S-4 filed on
February 7, 2006, as amended on February 28, 2006, which was declared effective March 1, 2006 (File
No. 333-131615);
2. the Company's Annual Report on Form 10-K for the year ended December 31, 2005, which
contains audited financial statements for the Company;
3. the
Company's Form 10-Q for the quarter ended March 31, 2006;
4. all
Current Reports on Form 8-K filed by the Company since December 31, 2005; and
5. the description of the Common Stock contained in the Company's Registration Statement on
Form 8-A filed with the SEC on January 2, 1994 pursuant to Section 12(b) of the Exchange Act, and
all amendments thereto and reports filed for the purpose of updating such description.
In addition, all documents filed by the Company pursuant to Section 13(a), 13(c), 14 or 15(d)
of the Exchange Act subsequent to the date hereof and prior to the filing of a post-effective
amendment indicating that all securities offered pursuant to this Registration Statement have been
sold or deregistering all such securities then remaining unsold shall be deemed to be incorporated
by reference herein and to be part hereof from the date of filing of such documents. Any statement
contained in a document incorporated or deemed to be incorporated by reference herein shall be
deemed to be modified or superseded for purposes of this Registration Statement to the extent that
a statement contained herein or in any subsequently filed document which also is or is deemed to be
incorporated by reference herein modifies or supersedes such statement.
Item 4. Description of Securities.
Not Applicable.
Item 5. Interests of Named Experts and Counsel.
Not Applicable.
Item 6. Indemnification of Directors and Officers
In Article IV of the Restated Articles of Incorporation of the Company, the Company has
eliminated to the fullest extent permitted under California law the liability of directors of the
Company for monetary damages. Additionally, the Company is authorized to indemnify its agents as
defined in Section 317 of the California General Corporation Law for breach of their duty to the
Company and its shareholders through Bylaw provisions or through agreements with the agents, or
both, in excess of the indemnification otherwise permitted under Section 317, subject to the limits
on such excess indemnification set forth in Section 204 of the California General Corporation Law.
Section 5.11 of the Company's Bylaws provides that the Company shall indemnify each of its agents
against expenses, judgments, fines, settlements or other amounts actually and reasonably incurred
by such person by reason of such person having been made or having been threatened to be made a
party to a proceeding to the
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Table of Contents
fullest extent permissible by the provisions of Section 317 of the
California Corporations Code, as amended from time to time, and that the Company shall advance the
expenses reasonably expected to be incurred in defending any such proceeding, upon receipt of the
undertaking required by Section 317(f).
Section 204 of the California General Corporation Law allows a corporation, among other
things, to eliminate or limit the personal liability of a director for monetary damages in an
action brought by the corporation itself or by way of a derivative action brought by shareholders
for breach of a director's duties to the corporation and its shareholders. The provision may not
eliminate or limit liability of directors for the following specified actions, however: (i) for
acts or omissions that involve intentional misconduct or a knowing and culpable violation of law;
(ii) for acts or omissions that a director believes to be contrary to the best interests of the
corporation or its shareholders, or that involve the absence of good faith on the part of the
director; (iii) for any transaction from which a director derived an improper personal benefit;
(iv) for acts or omissions that show a reckless disregard of the director's duty to the corporation
or its shareholders in circumstances in which the director was aware, or should have been aware, in
the ordinary course of performing a director's duties, of a risk of serious injury to the
corporation or its shareholders; (v) for acts or omissions that constitute an unexcused pattern of
inattention that amounts to an abdication of the director's duty to the corporation or its
shareholders; (vi) for transactions between the corporation and a director, or between corporations
having interrelated directors; and (vii) for improper distributions and stock dividends, loans and
guaranties. The provision does not apply to acts or omissions occurring before the date that the
provision became effective and does not eliminate or limit the liability of an officer for an act
or omission as an officer, regardless of whether that officer is also a director.
Section 317 of the California General Corporation Law gives a corporation the power to
indemnify any person who was or is a party, or is threatened to be made a party, to any proceeding,
whether threatened, pending, or completed, and whether civil, criminal, administrative or
investigative, by reason of the fact that that person is or was a director, officer, employee or
agent of the corporation, or is or was serving at the request of the corporation as a director,
officer, employee or agent of another corporation, partnership, joint venture, trust or other
enterprise. A corporation may indemnify such a person against expenses, judgments, fines,
settlements and other amounts actually or reasonably incurred in connection with the proceeding, if
that person acted in good faith, and in a manner that that person reasonably believed to be in the
best interest of the corporation; and, in the case of a criminal proceeding, had no reasonable
cause to believe the conduct of the person was unlawful. In an action by or in the right of the
corporation, no indemnification may be made with respect to any claim, issue or matter (a) as to
which the person shall have been adjudged to be liable to the corporation in the performance of
that person's duty to the corporation and its shareholders, unless and only to the extent that the
court in which such proceeding was brought shall determine that, in view of all of the
circumstances of the case, the person is fairly and reasonably entitled to indemnity for expenses;
and (b) which is settled or otherwise disposed of without court approval. To the extent that any
such person has been successful on the merits in defense of any proceeding, or any claim, issue or
matter therein, that person shall be indemnified against expenses actually and reasonably incurred
in connection therewith. Indemnification is available only if authorized in the specific case by a
majority of a quorum of disinterested directors, by independent legal counsel in a written opinion,
by approval of the shareholders other than the person to be indemnified, or by the court. Expenses
incurred by such a person may be advanced by the corporation before the final disposition of the
proceeding upon receipt of an undertaking to repay the amount if it is ultimately determined that
the person is not entitled to indemnification.
Section 317 of the California General Corporation Law further provides that a corporation may
indemnify its officers and directors in excess of the statutory provisions if authorized by its
Articles of Incorporation and that a corporation may purchase and maintain insurance on behalf of
any officer,
-4-
Table of Contents
director, employee or agent against any liability asserted or incurred in his or her
capacity, or arising out of his or her status with the corporation.
In addition to the provisions of the Restated Articles of Incorporation and Bylaws of the
Company, the Company has entered into indemnification agreements with all of its present directors
and officers,
to indemnify these persons against liabilities arising from third party proceedings,
or from proceedings by or in the right of the Company, to the fullest extent permitted by law.
Additionally, the Company has purchased directors' and officers' liability insurance for the
benefit of its directors and officers.
At present, there is no pending litigation or proceeding involving a director, officer or
employee of the Company pursuant to which indemnification is sought, nor is the Company aware of
any threatened litigation that may result in claims for indemnification. Section 317 of the
California General Corporation Law and the Bylaws of the Company provide for the indemnification of
officers, director and other corporate agents in terms sufficiently broad to indemnify such
persons, under certain circumstances, for liabilities (including reimbursement of expenses
incurred) arising under the Securities Act. Insofar as indemnification for liabilities arising
under the Securities Act may be permitted to directors, officers and controlling persons pursuant
to the foregoing provisions, or otherwise, the Company has been advised that in the opinion of the
Securities and Exchange Commission such indemnification is against public policy as expressed in
the Securities Act and is, therefore, unenforceable.
The Registration Rights Agreement dated January 17, 2006, by and among the Company, Kelso
Investment Associates, L.P. ("KIA"), Kelso Equity Partners II, L.P. ("KEP II"), KIA III-Earle M.
Jorgensen, L.P. ("KIA III") and Kelso Investment Associates IV, L.P. ("KIA IV," and collectively
with KIA, KEP II and KIA III, the "Stockholders") provides for cross-indemnification by the Company
and the Stockholders in connection with registration of the Company's common stock on behalf of the
Stockholders.
Item 7. Exemption from Registration Claimed.
Not Applicable.
Item 8. Exhibits.
4.1
Reliance Steel & Aluminum Co. Amended and Restated Stock Option and Restricted Stock Plan.
4.2
Form of Stock Option Agreement under the Reliance Steel & Aluminum Co. Amended and Restated
Stock Option and Restricted Stock Plan.
4.3
Form of Restricted Stock Agreement under the Reliance Steel & Aluminum Co. Amended and
Restated Stock Option and Restricted Stock Plan.
5.1
Opinion of Kay Rustand, Vice President and General Counsel of the Company (including
consent).
23.1
Consent of Ernst & Young LLP, Independent Registered Public Accounting Firm.
23.2
Consent of Kay Rustand, Vice President and General Counsel of the Company (contained in its
opinion filed as Exhibit 5.1 hereto).
24.1
Power of Attorney (included on the signature page of this registration statement).
-5-
Table of Contents
Item 9. Undertakings
1. The undersigned registrant hereby undertakes:
(a) To file, during any period in which offers or sales are being made, a post-effective
amendment to the Registration Statement:
(i) To include any prospectus required by Section 10(a)(3) of the Securities Act of
1933;
(ii) To reflect in the prospectus any facts or events arising after the effective date
of the Registration Statement (or the most recent post-effective amendment thereof) which,
individually or in the aggregate, represent a fundamental change in the information set
forth in the Registration Statement;
(iii) To include any material information with respect to the plan of distribution not
previously disclosed in the Registration Statement or any material change to such
information in the Registration Statement; provided, however, that paragraphs (a)(i) and
(a)(ii) do not apply if the information required to be included in a post-effective
amendment by those paragraphs is contained in periodic reports filed with or furnished to
the Commission by the undersigned registrant pursuant to Section 13 or Section 15(d) of the
Securities Exchange Act of 1934 that are incorporated by reference in the Registration
Statement.
(b) That, for the purpose of determining any liability under the Securities Act of 1933, each
such post-effective amendment shall be deemed to be a new registration statement relating to the
securities offered therein, and the offering of such securities at that time shall be deemed to be
the initial bona fide offering thereof.
(c) To remove from registration by means of a post-effective amendment any of the securities
being registered which remain unsold at the termination of the offering.
2. The undersigned registrant hereby undertakes that, for the purpose of determining any
liability under the Securities Act of 1933, each filing of the registrant's annual report pursuant
to Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934 (and, where applicable,
each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Securities
Exchange Act of 1934) that is incorporated by reference in the Registration Statement shall be
deemed to be a new registration statement relating to the securities offered therein, and the
offering of such securities at that time shall be deemed to be the initial bona fide offering
thereof.
3. Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be
permitted to directors, officers and controlling persons of the registrant pursuant to the
foregoing provision, or otherwise, the registrant has been advised that in the opinion of the
Securities and Exchange Commission such indemnification is against public policy as expressed in
the Act and is, therefore, unenforceable. In the event that a claim for indemnification against
such liabilities (other than the payment by the registrant of expenses incurred or paid by a
director, officer or controlling person of the registrant in the successful defense of any action,
suit or proceeding) is asserted by such director, officer or controlling person in connection with
the securities being registered, the registrant will, unless in the opinion of its counsel the
matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the
question whether such indemnification by it is against public policy as expressed in the Act and
will be governed by the final adjudication of such issue.
-6-
Table of Contents
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, the Company certifies that it
has reasonable grounds to believe it meets all of the requirements for filing on Form S-8 and has
duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto
duly authorized, in the City of Los Angeles, State of California, on August 1, 2006.
RELIANCE STEEL & ALUMINUM CO.
By:
/s/ David H. Hannah
David H. Hannah
Chief Executive Officer
-7-
Table of Contents
POWER OF ATTORNEY
Each person whose signature appears below hereby constitutes and appoints David H. Hannah
and Karla Lewis, and each of them, his true and lawful attorneys-in-fact and agents, with full
power of substitution and revocation, to sign on his behalf, individually and in each capacity
stated below, all amendments and post-effective amendments to this Registration Statement on Form
S-8 and to file the same, with all exhibits thereto and any other documents in connection
therewith, with the Securities and Exchange Commission under the Securities Act of 1933, as
amended, granting unto such attorneys-in-fact and agents full power and authority to do and perform
each and every act and thing requisite and necessary to be done in and about the premises, as fully
to all intents and purposes as each such person might or could do in person, hereby ratifying and
confirming each act that said attorneys-in-fact and agents may lawfully do or cause to be done by
virtue thereof.
Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has
been signed by the following persons in the capacities indicated
below and on August 1, 2006.
Signatures
Title
/s/ DAVID H. HANNAH
David H. Hannah
Chief Executive Officer
(Principal Executive Officer); Director
/s/ GREGG J. MOLLINS
Gregg J. Mollins
President and Chief Operating Officer;
Director
/s/ KARLA LEWIS
Karla Lewis
Executive Vice President and
Chief Financial Officer (Principal Financial Officer; Principal Accounting Officer)
/s/ JOE D. CRIDER
Joe D. Crider
Chairman of the Board; Director
/s/ THOMAS W. GIMBEL
Thomas W. Gimbel
Director
/s/ DOUGLAS M. HAYES
Douglas M. Hayes
Director
/s/ FRANKLIN R. JOHNSON
Franklin R. Johnson
Director
-8-
Table of Contents
Signatures
Title
/s/ MARK V. KAMINSKI
Mark V. Kaminski
Director
/s/ RICHARD J. SLATER
Richard J. Slater
Director
/s/ LESLIE A. WAITE
Leslie A. Waite
Director
-9-
Table of Contents
INDEX TO EXHIBITS
Exhibits
Description
4.1
Reliance Steel & Aluminum Co. Amended and Restated Stock Option and Restricted Stock Plan.
4.2
Form of Stock Option Agreement under the Reliance Steel & Aluminum Co. Amended and Restated
Stock Option and Restricted Stock Plan.
4.3
Form of Restricted Stock Agreement under the Reliance Steel & Aluminum Co. Amended and
Restated Stock Option and Restricted Stock Plan.
5.1
Opinion of Kay Rustand, Vice President and General Counsel of the Company (including
consent).
23.1
Consent of Ernst & Young LLP, Independent Registered Public Accounting Firm.
23.2
Consent of Kay Rustand, Vice President and General Counsel of the Company (contained in its
opinion filed as Exhibit 5.1 hereto).
24.1
Power of Attorney (included on the signature page of this registration statement).
-10-