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<P style="MARGIN: 0in 0in 3pt; TEXT-ALIGN: center"><B><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">As filed with the Securities and Exchange Commission on April 15, 2010</FONT></B></P>
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<P style="MARGIN: 0in 0in 3pt; TEXT-ALIGN: center"><B><FONT lang=EN-US style="FONT-SIZE: 11pt; TEXT-TRANSFORM: uppercase" face="Times New Roman">UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION</FONT></B></P>
<P style="MARGIN: 0in 0in 3pt; TEXT-ALIGN: center"><B><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">Washington, D.C. 20549</FONT></B></P>
<P style="MARGIN: 0in 0in 3pt; TEXT-ALIGN: center"><B><FONT lang=EN-US style="FONT-SIZE: 11pt; TEXT-TRANSFORM: uppercase" face="Times New Roman">FORM S-8</FONT></B></P>
<P style="MARGIN: 0in 0in 3pt; TEXT-ALIGN: center"><B><FONT lang=EN-US style="FONT-SIZE: 11pt; TEXT-TRANSFORM: uppercase" face="Times New Roman">REGISTRATION STATEMENT<BR>
UNDER<BR>
THE SECURITIES ACT OF 1933</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center"><B><FONT lang=EN-US style="FONT-SIZE: 11pt; TEXT-TRANSFORM: uppercase" face="Times New Roman">metals usa holdings corp.</FONT></B></P>
<P style="MARGIN: 0in 0in 3pt; TEXT-ALIGN: center"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">(Exact name of registrant as specified in its charter)</FONT></P>
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<P style="MARGIN: 0in 0in 5pt; TEXT-ALIGN: center" align=center><B><FONT style="FONT-SIZE: 10pt" face="Times New Roman">Delaware</FONT></B><FONT style="FONT-SIZE: 10pt" face="Times New Roman"><BR>
(State or other jurisdiction of<BR>
incorporation or organization)</FONT></P>
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<P style="MARGIN: 0in 0in 5pt; TEXT-ALIGN: center" align=center><B><FONT style="FONT-SIZE: 10pt" face="Times New Roman">20-3779274</FONT></B><FONT style="FONT-SIZE: 10pt" face="Times New Roman"><BR>
(I.R.S. Employer<BR>
Identification No.)</FONT></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT style="FONT-SIZE: 10pt" face="Times New Roman">2400 E. Commercial Blvd., Suite 905</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT style="FONT-SIZE: 10pt" face="Times New Roman">Fort Lauderdale, Florida<BR>
</FONT></B><FONT style="FONT-SIZE: 10pt" face="Times New Roman"><BR>
(Addresses of Principal Executive Offices)</FONT></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT style="FONT-SIZE: 10pt" face="Times New Roman">33308</FONT></B><FONT style="FONT-SIZE: 10pt" face="Times New Roman"><BR>
(Zip Code)</FONT></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">________________</FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center"><B><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">2010 Long-Term Incentive Plan<BR>
Amended and Restated 2005 Stock Incentive Plan<BR>
</FONT></B><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">(Full title of the plan)</FONT></P>
<P style="MARGIN: 0in 0in 3pt; TEXT-ALIGN: center"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">________________</FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center"><B><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">William A. Smith II</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center"><B><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">Vice President, General Counsel and Secretary</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center"><B><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">2400 E. Commercial Blvd., Suite 905</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center"><B><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">Fort Lauderdale, Florida 33308</FONT></B><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman"><BR>
(Name and address of agent for service)</FONT></P>
<P style="MARGIN: 0in 0in 3pt; TEXT-ALIGN: center"><B><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">(954) 202-4000<BR>
</FONT></B><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">(Telephone number, including area code, of agent for service)</FONT></P>
<P style="MARGIN: 0in 0in 3pt; TEXT-ALIGN: left" align=left><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of &#147;large accelerated filer,&#148; &#147;accelerated filer&#148; and &#147;smaller reporting company&#148; in Rule 12b-2 of the Exchange Act: </FONT></P>
<P style="MARGIN: 0in 0in 3pt; TEXT-ALIGN: left" align=left><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman"></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 3pt; TEXT-ALIGN: left" align=left><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">Large accelerated filer </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman">&#61551;</FONT><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Accelerated filer </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman">&#61551;&#61472;</FONT><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <BR>
Non-accelerated filer </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman"><FONT face=Wingdings>x</FONT></FONT><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">&nbsp;&nbsp; (Do not check if a smaller reporting company)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Smaller reporting company </FONT><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman">&#61694;</FONT></P>
<P style="MARGIN: 0in 0in 3pt; TEXT-ALIGN: center"><B><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman"></FONT></B>&nbsp;</P>
<P style="MARGIN: 0in 0in 3pt; TEXT-ALIGN: center"><B><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">Calculation of Registration Fee</FONT></B></P>
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<DIV style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; MARGIN-LEFT: 4.3pt; BORDER-LEFT: medium none; MARGIN-RIGHT: 4.3pt; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1pt solid">
<P style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; MARGIN: 0in 0in 0pt; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: medium none; TEXT-ALIGN: center"><B><FONT style="FONT-SIZE: 10pt" face="Times New Roman">Title of securities<BR>
to be registered</FONT></B></P>
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<DIV style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; MARGIN-LEFT: 4.3pt; BORDER-LEFT: medium none; MARGIN-RIGHT: 4.3pt; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1pt solid">
<P style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; MARGIN: 0in 0in 0pt; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: medium none; TEXT-ALIGN: center"><B><FONT style="FONT-SIZE: 10pt" face="Times New Roman">Amount to be<BR>
registered<SUP>(1)</SUP></FONT></B></P>
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<DIV style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; MARGIN-LEFT: 4.3pt; BORDER-LEFT: medium none; MARGIN-RIGHT: 4.3pt; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1pt solid">
<P style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; MARGIN: 0in 0in 0pt; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: medium none; TEXT-ALIGN: center"><B><FONT style="FONT-SIZE: 10pt" face="Times New Roman">Proposed<BR>
maximum offering<BR>
price per share</FONT></B></P>
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<DIV style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; MARGIN-LEFT: 4.3pt; BORDER-LEFT: medium none; MARGIN-RIGHT: 4.3pt; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1pt solid">
<P style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; MARGIN: 0in 0in 0pt; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: medium none; TEXT-ALIGN: center"><B><FONT style="FONT-SIZE: 10pt" face="Times New Roman">Proposed maximum<BR>
aggregate offering<BR>
price<SUP>(2)</SUP></FONT></B></P>
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<DIV style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; MARGIN-LEFT: 4.3pt; BORDER-LEFT: medium none; MARGIN-RIGHT: 4.3pt; PADDING-TOP: 0in; BORDER-BOTTOM: windowtext 1pt solid">
<P style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; MARGIN: 0in 0in 0pt; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: medium none; TEXT-ALIGN: center"><B><FONT style="FONT-SIZE: 10pt" face="Times New Roman">Amount of<BR>
registration fee<SUP>(3)</SUP></FONT></B></P>
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<P style="MARGIN: 0in 0.15in 0in 0in; TEXT-INDENT: 0in"><B><FONT style="FONT-SIZE: 10pt" face="Times New Roman">2010 Long-Term Incentive Plan</FONT></B><FONT style="FONT-SIZE: 10pt" face="Times New Roman"> - Common Stock, par value $.01 per share</FONT></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT style="FONT-SIZE: 10pt" face="Times New Roman">2,614,650</FONT></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT style="FONT-SIZE: 10pt" face="Times New Roman">$21.00</FONT></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT style="FONT-SIZE: 10pt" face="Times New Roman">$54,907,650</FONT></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT style="FONT-SIZE: 10pt" face="Times New Roman">$3,915</FONT></P>
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<P style="MARGIN: 0in 0.15in 0in 0in; TEXT-INDENT: 0in"><B><FONT style="FONT-SIZE: 10pt" face="Times New Roman">Amended and Restated 2005 Stock Incentive Plan</FONT></B><FONT style="FONT-SIZE: 10pt" face="Times New Roman"> - Common Stock, par value $.01 per share</FONT></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT style="FONT-SIZE: 10pt" face="Times New Roman">2,440,340</FONT></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT style="FONT-SIZE: 10pt" face="Times New Roman">$21.00</FONT></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT style="FONT-SIZE: 10pt" face="Times New Roman">$51,247,140</FONT></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT style="FONT-SIZE: 10pt" face="Times New Roman">$3,654</FONT></P>
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<P style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: 3pt"><FONT lang=EN-US style="FONT-SIZE: 9pt" face="Times New Roman"></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 9pt" face="Times New Roman">(1)&nbsp; In addition, pursuant to Rule 416(c) under the Securities Act of 1933, this registration statement also covers an indeterminate amount of interests to be offered or sold pursuant to the employee benefit plans described herein.</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 9pt" face="Times New Roman">(2)&nbsp; Pursuant to Rule 457(c) and 457(h) under the Securities Act of 1933, as amended, the proposed maximum offering price per share and the proposed maximum aggregate offering price are estimated for the purpose of calculating the amount of the registration fee and are based on the price per share of common stock on the registrant&#146;s initial public offering pursuant to its Registration Statement on Form S-1 <BR>
<FONT lang=EN-US style="FONT-SIZE: 9pt" face="Times New Roman">(File No. 333-150999) initially filed with the Securities and Exchange Commission on May 19, 2008, as amended, relating to the initial public offering, equal to $21.00, on April 8, 2010.</FONT></FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 9pt" face="Times New Roman">(3) The registrant previously paid a registration fee of $21,400.00 with a registration statement on Form S-1, File No. 333-134533,</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 9pt" face="Times New Roman">initially filed on May 26, 2006. Pursuant to Rule 457(p) of the Securities Act, $7,569 of the previously paid registration fee is</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 9pt" face="Times New Roman">offset against the registration fee otherwise due for this registration statement.</FONT></P>
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<P style="MARGIN: 0in 0in 11pt; TEXT-ALIGN: center"><B><FONT lang=EN-US style="FONT-SIZE: 11pt; TEXT-TRANSFORM: uppercase" face="Times New Roman">explanatory note</FONT></B></P>
<P style="MARGIN: 0in 0in 11pt; TEXT-ALIGN: left" align=left><FONT lang=EN-US style="FONT-WEIGHT: normal; FONT-SIZE: 11pt; TEXT-TRANSFORM: none" face="Times New Roman">The purpose of this Form S-8 Registration Statement is to register an aggregate of 5,054,990 shares of Metals USA Holdings Corp. (the &#147;Company&#148;) common stock, par value $0.01 per share (the &#147;Common Stock&#148;) which may be offered pursuant to the Amended and Restated 2005 Stock Incentive Plan and the 2010 Long-Term Incentive Plan (collectively, the &#147;Plans&#148;).</FONT></P>
<P style="MARGIN: 0in 0in 11pt; TEXT-ALIGN: center"><B><FONT lang=EN-US style="FONT-SIZE: 11pt; TEXT-TRANSFORM: uppercase" face="Times New Roman">PART I<BR>
<BR>
INFORMATION REQUIRED IN THE SECTION 10(a) prospectus</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">The information specified in Item 1 and Item 2 of Part I of this Registration Statement on Form S-8 (the &#147;Registration Statement&#148;) is omitted from this filing in accordance with the provisions of Rule 428 of the Securities Act of 1933, as amended (the &#147;Securities Act&#148;) and the introductory note to Part I of Form S-8.&nbsp; The documents containing the information specified in Part I will be delivered to the participants in the Plans covered by this Registration Statement as required by Rule 428(b)(1).</FONT></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT style="FONT-SIZE: 11pt" face="Times New Roman">I-1</FONT></P>
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<P style="MARGIN: 0in 0in 11pt; TEXT-ALIGN: center"><B><FONT lang=EN-US style="FONT-SIZE: 11pt; TEXT-TRANSFORM: uppercase" face="Times New Roman">PART II<BR>
<BR>
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</FONT></B></P>
<P style="MARGIN: 0in 0in 11pt"><B><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">Item 3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Incorporation of Documents by Reference</FONT></B></P>
<P style="MARGIN: 0in 0in 11pt; TEXT-INDENT: 0.5in"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">The following documents filed by the Company with the Securities Exchange Commission are incorporated by reference in this Registration Statement (excluding any portions of such documents that have been &#147;furnished&#148; but not &#147;filed&#148; for purposes of the Securities Exchange Act of 1934, as amended (the &#147;Exchange Act&#148;)):</FONT></P>
<P style="MARGIN: 0in 0in 11pt 1in; TEXT-INDENT: -0.5in"><FONT lang=EN-US style="FONT-SIZE: 11pt" face=Symbol>&#183;</FONT><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company&#146;s final prospectus dated April 8, 2009 and filed with the Securities and Exchange Commission (the &#147;Commission&#148;) on April 9, 2010 pursuant to a Rule 424(b)(4) under the Securities Act in connection with the Company's registration statement on Form S-1 (File No. 333-150999);</FONT></P>
<P style="MARGIN: 0in 0in 11pt 1in; TEXT-INDENT: -0.5in"><FONT lang=EN-US style="FONT-SIZE: 11pt" face=Symbol>&#183;</FONT><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp; The Company&#146;s other reports filed pursuant to Section 13(a) or 15(d) of the Exchange Act since the end of the fiscal year covered by the document listed in the first bullet above;</FONT></P>
<P style="MARGIN: 0in 0in 0in 71.5pt; TEXT-INDENT: -34.5pt"><FONT lang=EN-US style="FONT-SIZE: 11pt" face=Symbol>&#183;</FONT><FONT lang=EN-US style="FONT-SIZE: 7pt" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">The description of the Company&#146;s common stock contained in the Company&#146;s Form 8-A, filed on April 6, 2010, and any subsequent amendment thereto filed for the purpose of updating such description; and</FONT></P>
<P style="MARGIN: 0in 0in 0in 37pt; TEXT-INDENT: 0in"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman"></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 11pt 1in; TEXT-INDENT: -0.5in"><FONT lang=EN-US style="FONT-SIZE: 11pt" face=Symbol>&#183;</FONT><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp; All other documents filed by the Company under Section&nbsp;13(a), 13(c), 14 or 15(d) of the Securities Exchange Act of 1934, as amended, after the date of this Registration Statement and prior to the filing of a post-effective amendment to this Registration Statement indicating that all securities offered have been sold or which deregisters all securities then remaining unsold.</FONT></P>
<P style="MARGIN: 0in 0in 11pt; TEXT-INDENT: 0.5in"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">Any statement contained in this Registration Statement or a document incorporated or deemed to be incorporated by reference in this Registration Statement will be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained in this Registration Statement or in any other subsequently filed document that is deemed to be incorporated by reference in this Registration Statement modifies or supersedes the statement.&nbsp; Any statement so modified or superseded will not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.</FONT></P>
<P style="MARGIN: 0in 0in 11pt"><B><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">Item 4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Description of Securities</FONT></B></P>
<P style="MARGIN: 0in 0in 11pt"><FONT lang=EN-US style="FONT-WEIGHT: normal; FONT-SIZE: 11pt" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Not Applicable.</FONT></P>
<P style="MARGIN: 0in 0in 11pt"><B><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">Item 5.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Interests of Named Experts and Counsel</FONT></B></P>
<P style="MARGIN: 0in 0in 11pt; TEXT-INDENT: 0.5in"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">Not Applicable.</FONT></P>
<P style="MARGIN: 0in 0in 11pt"><B><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">Item 6.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Indemnification of Directors and Officers</FONT></B></P>
<P style="MARGIN: 0in 0in 11pt"><FONT lang=EN-US style="FONT-WEIGHT: normal; FONT-SIZE: 11pt" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The Company is a Delaware corporation. Section 145(a) of the General Corporation Law of the State of Delaware (the &#147;DGCL&#148;) provides that a Delaware corporation may indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative or investigative (other than an action by or in the </FONT></P>
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<P style="MARGIN: 0in 0in 11pt"> <FONT lang=EN-US style="FONT-WEIGHT: normal; FONT-SIZE: 11pt" face="Times New Roman">right of the corporation) by reason of the fact that he 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, against expenses, judgments, fines and amounts paid in settlement actually and reasonably incurred by him in connection with such action, suit or proceeding if he acted in good faith and in a manner he reasonably believed to be in or not opposed to the best interests of the corporation, and, with respect to any criminal action or proceeding, had no cause to believe his conduct was unlawful.</FONT></P>
<P style="MARGIN: 0in 0in 11pt"><FONT lang=EN-US style="FONT-WEIGHT: normal; FONT-SIZE: 11pt" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Section 145(b) of the DGCL provides that a Delaware corporation may indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending or completed action or suit by or in the right of the corporation to procure a judgment in its favor by reason of the fact that such person acted in any of the capacities set forth above, against expenses actually and reasonably incurred by him in connection with the defense or settlement of such action or suit if he acted under similar standards, except that no indemnification may be made in respect of any claim, issue or matter as to which such person shall have been adjudged to be liable to the corporation unless and only to the extent that the court in which such action or suit was brought shall determine that despite the adjudication of liability, such person is fairly and reasonably entitled to be indemnified for such expenses which the court shall deem proper. </FONT></P>
<P style="MARGIN: 0in 0in 11pt"><FONT lang=EN-US style="FONT-WEIGHT: normal; FONT-SIZE: 11pt" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Section 145 of the DGCL further provides that to the extent a director or officer of a corporation has been successful in the defense of any action, suit or proceeding referred to in subsections (a) and (b) or in the defense of any claim, issue, or matter therein, he shall be indemnified against any expenses, including attorneys&#146; fees, actually and reasonably incurred by him in connection therewith; that indemnification provided for by Section 145 shall not be deemed exclusive of any other rights to which the indemnified party may be entitled; and that the corporation may purchase and maintain insurance on behalf of a director, officer, employee or agent of the corporation against any liability asserted against him or incurred by him in any such capacity or arising out of his status as such whether or not the corporation would have the power to indemnify him against such liabilities under Section 145.</FONT></P>
<P style="MARGIN: 0in 0in 11pt"><FONT lang=EN-US style="FONT-WEIGHT: normal; FONT-SIZE: 11pt" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Section 102(b)(7) of the DGCL provides that a corporation in its original certificate of incorporation or an amendment thereto validly approved by stockholders may eliminate or limit personal liability of members of its board of directors or governing body for breach of a director&#146;s fiduciary duty. However, no such provision may eliminate or limit the liability of a director for breaching his duty of loyalty, failing to act on good faith, engaging in intentional misconduct or knowingly violating a law, paying a dividend or approving a stock repurchase which was illegal or obtaining an improper personal benefit. A provision of this type has no effect on the availability of equitable remedies, such as injunction or rescission, for breach of fiduciary duty. The Company&#146;s Amended and Restated Certificate of Incorporation (as amended and restated, the &#147;Certificate of Incorporation&#148;) provides for such limitation of liability. </FONT></P>
<P style="MARGIN: 0in 0in 11pt"><FONT lang=EN-US style="FONT-WEIGHT: normal; FONT-SIZE: 11pt" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The Company&#146;s Certificate of Incorporation contains a provision which eliminates the personal liability of its directors to the Company or its stockholders for monetary damages for breach of fiduciary duty as a director to the fullest extent permitted by the DGCL. In addition, the Company&#146;s Certificate of Incorporation and its Amended and Restated Bylaws (as amended and restated, the &#147;Bylaws&#148;), subject to certain exemptions and conditions, require the Company to indemnify to the full extent permitted by the laws of the State of Delaware in the event each person who is involved in legal proceedings by reason of the fact that he is or was a director, officer, employee or agent of the Company, or is or was serving at its request as a director, officer, employee or agent of another corporation, partnership or other enterprise against expenses (including attorneys&#146; fees) actually and reasonably incurred by the person in connection with the defense or settlement of such action or suit if the person acted in good faith and in a manner the person reasonably believed to be in or not opposed to the Company&#146;s best interests and except that no </FONT>
<a name="page_6"></a> <FONT lang=EN-US style="FONT-WEIGHT: normal; FONT-SIZE: 11pt" face="Times New Roman">indemnification shall be made in respect of any claim, issue, or matter as to which such person shall have been adjudged to be liable to the Company unless and only to the extent that the Delaware Court of Chancery or the court in which such action or suit was brought shall determine that, despite the adjudication of liability but in view of all the circumstances of the case, such person is fairly and reasonably entitled to indemnity for such expenses which the Delaware Court of Chancery or such other court shall deem proper. The Company is also required to advance to such persons expenses incurred in defending a proceeding to which indemnification might apply, provided the recipient provides an undertaking agreeing to repay all such advanced amounts if it is ultimately determined that he is not entitled to be indemnified. In addition, the Bylaws specifically provide that the indemnification rights granted thereunder are non-exclusive. </FONT></P>
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<P style="MARGIN: 0in 0in 11pt"><FONT lang=EN-US style="FONT-WEIGHT: normal; FONT-SIZE: 11pt" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The foregoing statements are subject to the detailed provisions of Sections 102(b)(7) and 145 of the DGCL, the full text of the Company&#146;s Certificate of Incorporation and the full text of the Company&#146;s Bylaws.</FONT></P>
<P style="MARGIN: 0in 0in 11pt"><FONT lang=EN-US style="FONT-WEIGHT: normal; FONT-SIZE: 11pt" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The Company currently has an insurance policy covering its directors and officers to insure against certain losses incurred by them.</FONT></P>
<P style="MARGIN: 0in 0in 11pt"><B><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">Item 8.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Exhibits</FONT></B></P>
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<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 11pt" face="Times New Roman">Amended and Restated 2005 Stock Incentive Plan of Metals USA Holdings Corp. (incorporated by reference to Exhibit 10.7 to Metals USA, Inc.&#146;s Registration Statement (File No. 333-132918-26) on Form S-4/A filed on May 26, 2006)</FONT></P>
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<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 11pt" face="Times New Roman">2010 Long-Term Incentive Plan (incorporated by reference to Exhibit 10.23 to Metals USA Holdings Corp.&#146;s Registration Statement (File No. 333-150999) on Form S-1 filed on March 19, 2010)</FONT></P>
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<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">_______________</FONT></P>
<P style="MARGIN: 0in 0in 11pt 0.4in; TEXT-INDENT: -0.4in"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; *Filed herewith</FONT></P>
<P style="MARGIN: 0in 0in 11pt"><B><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">Item 9.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Undertakings</FONT></B></P>
<P style="MARGIN: 0in 0in 11pt 0.5in; TEXT-INDENT: 0.5in"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The undersigned registrant hereby undertakes:</FONT></P>
<P style="MARGIN: 0in 0in 11pt 1in; TEXT-INDENT: 0.5in"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</FONT></P>
<P style="MARGIN: 0in 0in 11pt 1.5in; TEXT-INDENT: 0.5in"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; To include any prospectus required by Section&nbsp;10(a)(3) of the Securities Act;</FONT></P>
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<P style="MARGIN: 0in 0in 11pt 1.5in; TEXT-INDENT: 0.5in"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; To reflect in the prospectus any facts or events arising after the effective date of this 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.&nbsp; Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) of the Securities Act if, in the aggregate, the changes in volume and price represent no more than a 20% change in the maximum aggregate offering price set forth in the &#147;Calculation of Registration Fee&#148; table in the effective Registration Statement; and</FONT></P>
<P style="MARGIN: 0in 0in 11pt 1.5in; TEXT-INDENT: 0.5in"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">(iii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; To include any material information with respect to the plan of distribution not previously disclosed in this Registration Statement or any material change to such information in this Registration Statement;</FONT></P>
<P style="MARGIN: 0in 0in 11pt 1in"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">provided, however, that the undertakings set forth in paragraphs (a)(1)(i) and (a)(1)(ii) above do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in periodic reports filed by the registrant pursuant to Section&nbsp;13 or Section&nbsp;15(d) of the Exchange Act that are incorporated by reference in this Registration Statement.</FONT></P>
<P style="MARGIN: 0in 0in 11pt 1in; TEXT-INDENT: 0.5in"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">&nbsp;(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; That, for the purpose of determining any liability under the Securities Act, 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.</FONT></P>
<P style="MARGIN: 0in 0in 11pt 1in; TEXT-INDENT: 0.5in"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">(3)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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.</FONT></P>
<P style="MARGIN: 0in 0in 11pt 0.5in; TEXT-INDENT: 0.5in"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the registrant&#146;s annual report pursuant to Section&nbsp;13(a) or Section&nbsp;15(d) of the Exchange Act that is incorporated by reference in this 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.</FONT></P>
<P style="MARGIN: 0in 0in 11pt 0.5in; TEXT-INDENT: 0.5in"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers, and controlling persons of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable.&nbsp; 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 Securities Act and will be governed by the final adjudication of such issue.</FONT></P>
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<P style="MARGIN: 0in 0in 11pt; TEXT-ALIGN: center"><B><FONT lang=EN-US style="FONT-SIZE: 11pt; TEXT-TRANSFORM: uppercase" face="Times New Roman">SIGNATURES</FONT></B></P>
<P style="MARGIN: 0in 0in 11pt; TEXT-INDENT: 0.5in"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">Pursuant to the requirements of the Securities Act of 1933, Metals USA Holdings Corp. certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S&#8209;8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Fort Lauderdale, the State of Florida, on April 15, 2010.</FONT></P>
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<P style="MARGIN: 0in 0in 0.25in"><FONT style="FONT-SIZE: 11pt" face="Times New Roman">METALS USA HOLDINGS CORP.<BR>
<BR>
<BR>
By:&nbsp;</FONT><U><FONT style="FONT-SIZE: 11pt" face="Times New Roman">&nbsp;&nbsp; /s/ C. Lourenco Goncalves&nbsp;&nbsp; </FONT></U><FONT style="FONT-SIZE: 11pt" face="Times New Roman"><BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; C. Lourenco Goncalves<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; President, Chief Executive Officer and&nbsp;<BR>
</FONT><FONT style="FONT-SIZE: 11pt" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Director</FONT></P>
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<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration Statement has been signed below by the following persons in the capacities and on the dates indicated below.</FONT></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT style="FONT-SIZE: 10pt" face="Times New Roman">/s/&nbsp;&nbsp;&nbsp;&nbsp;C. Lourenco Goncalves&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
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<P style="MARGIN: 0in 0in 0.75pt; TEXT-ALIGN: center" align=center><FONT style="FONT-SIZE: 10pt" face="Times New Roman">C. Lourenco Goncalves</FONT></P>
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<P style="MARGIN-LEFT: 18.95pt; TEXT-INDENT: -12pt; MARGIN-RIGHT: 0in"><FONT style="FONT-SIZE: 10pt" face="Times New Roman">President, Chief Executive Officer and&nbsp;</FONT><FONT style="FONT-SIZE: 10pt" face="Times New Roman">Director (Principal Executive Officer)</FONT></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT style="FONT-SIZE: 10pt" face="Times New Roman">April 15, 2010</FONT></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT style="FONT-SIZE: 10pt" face="Times New Roman">/s/&nbsp;&nbsp;&nbsp;&nbsp;Robert C. McPherson, III&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
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<P style="MARGIN: 0in 0in 0.75pt; TEXT-ALIGN: center" align=center><FONT style="FONT-SIZE: 10pt" face="Times New Roman">Robert C. McPherson, III</FONT></P>
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<P style="MARGIN-LEFT: 18.95pt; TEXT-INDENT: -12pt; MARGIN-RIGHT: 0in"><FONT style="FONT-SIZE: 10pt" face="Times New Roman">Senior Vice President and Chief Financial Officer (Principal Financial Officer)</FONT></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT style="FONT-SIZE: 10pt" face="Times New Roman">April 15, 2010</FONT></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT lang=DE style="FONT-SIZE: 10pt" face="Times New Roman">/s/&nbsp;&nbsp;&nbsp;&nbsp;Daniel L. Henneke&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
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<P style="MARGIN: 0in 0in 0.75pt; TEXT-ALIGN: center" align=center><FONT lang=DE style="FONT-SIZE: 10pt" face="Times New Roman">Daniel L. Henneke</FONT></P>
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<P style="MARGIN-LEFT: 18.95pt; TEXT-INDENT: -12pt; MARGIN-RIGHT: 0in"><FONT style="FONT-SIZE: 10pt" face="Times New Roman">Vice President, Corporate Controller (Principal Accounting Officer)</FONT></P>
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<P style="MARGIN: 0in 0in 0.75pt; TEXT-ALIGN: center" align=center><FONT style="FONT-SIZE: 10pt" face="Times New Roman">April 15, 2010</FONT></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT style="FONT-SIZE: 10pt" face="Times New Roman">/s/ John T. Baldwin</FONT></P>
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<P style="MARGIN: 0in 0in 0.75pt; TEXT-ALIGN: center" align=center><FONT style="FONT-SIZE: 10pt" face="Times New Roman">John T. Baldwin</FONT></P>
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<P style="MARGIN-LEFT: 18.95pt; TEXT-INDENT: -12pt; MARGIN-RIGHT: 0in"><FONT style="FONT-SIZE: 10pt" face="Times New Roman">Director</FONT></P>
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<P style="MARGIN: 0in 0in 0.75pt; TEXT-ALIGN: center" align=center><FONT style="FONT-SIZE: 10pt" face="Times New Roman">April 15, 2010</FONT></P>
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     <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" vAlign=top width="41%">
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT style="FONT-SIZE: 10pt" face="Times New Roman">/s/ Eric L. Press</FONT></P>
<DIV style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 1pt solid; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 1pt; BORDER-BOTTOM: medium none">
<P style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; MARGIN: 1pt 0in 0in; BORDER-LEFT: medium none; LINE-HEIGHT: 1pt; PADDING-TOP: 0in; BORDER-BOTTOM: medium none; TEXT-ALIGN: center"><FONT style="FONT-SIZE: 10pt" face="Times New Roman"></FONT>&nbsp;</P>
</DIV>
<P style="MARGIN: 0in 0in 0.75pt; TEXT-ALIGN: center" align=center><FONT style="FONT-SIZE: 10pt" face="Times New Roman">Eric L. Press</FONT></P>
</TD>
     <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" vAlign=top width="37%">
<P style="MARGIN-LEFT: 18.95pt; TEXT-INDENT: -12pt; MARGIN-RIGHT: 0in"><FONT style="FONT-SIZE: 10pt" face="Times New Roman">Director</FONT></P>
</TD>
     <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" vAlign=top width="22%">
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT style="FONT-SIZE: 10pt" face="Times New Roman">April 15, 2010</FONT></P>
</TD></TR>
<TR style="HEIGHT: 0.25in">
     <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.25in" width="41%">
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt" face="Times New Roman"></FONT>&nbsp;</P>
</TD>
     <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.25in" width="37%">
<P style="MARGIN: 0in 0in 0pt 18.95pt"><FONT style="FONT-SIZE: 10pt" face="Times New Roman"></FONT>&nbsp;</P>
</TD>
     <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.25in" width="22%">
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt" face="Times New Roman"></FONT>&nbsp;</P>
</TD></TR>
<TR>
     <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" vAlign=top width="41%">
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT style="FONT-SIZE: 10pt" face="Times New Roman">/s/ M. Ali Rashid</FONT></P>
<DIV style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 1pt solid; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 1pt; BORDER-BOTTOM: medium none">
<P style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; MARGIN: 1pt 0in 0in; BORDER-LEFT: medium none; LINE-HEIGHT: 1pt; PADDING-TOP: 0in; BORDER-BOTTOM: medium none; TEXT-ALIGN: center"><FONT style="FONT-SIZE: 10pt" face="Times New Roman"></FONT>&nbsp;</P>
</DIV>
<P style="MARGIN: 0in 0in 0.75pt; TEXT-ALIGN: center" align=center><FONT style="FONT-SIZE: 10pt" face="Times New Roman">M. Ali Rashid</FONT></P>
</TD>
     <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" vAlign=top width="37%">
<P style="MARGIN-LEFT: 18.95pt; TEXT-INDENT: -12pt; MARGIN-RIGHT: 0in"><FONT style="FONT-SIZE: 10pt" face="Times New Roman">Director</FONT></P>
</TD>
     <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" vAlign=top width="22%">
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT style="FONT-SIZE: 10pt" face="Times New Roman">April 15, 2010</FONT></P>
</TD></TR>
<TR style="HEIGHT: 0.25in">
     <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.25in" width="41%">
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt" face="Times New Roman"></FONT>&nbsp;</P>
</TD>
     <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.25in" width="37%">
<P style="MARGIN: 0in 0in 0pt 18.95pt"><FONT style="FONT-SIZE: 10pt" face="Times New Roman">&nbsp; </FONT></P>
</TD>
     <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.25in" width="22%">
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt" face="Times New Roman"></FONT>&nbsp;</P>
</TD></TR>
<TR>
     <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" vAlign=top width="41%">
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT style="FONT-SIZE: 10pt" face="Times New Roman">/s/ Matthew R. Michelini</FONT></P>
<DIV style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 1pt solid; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 1pt; BORDER-BOTTOM: medium none">
<P style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; MARGIN: 1pt 0in 0in; BORDER-LEFT: medium none; LINE-HEIGHT: 1pt; PADDING-TOP: 0in; BORDER-BOTTOM: medium none; TEXT-ALIGN: center"><FONT style="FONT-SIZE: 10pt" face="Times New Roman"></FONT>&nbsp;</P>
</DIV>
<P style="MARGIN: 0in 0in 0.75pt; TEXT-ALIGN: center" align=center><FONT style="FONT-SIZE: 10pt" face="Times New Roman">Matthew R. Michelini</FONT></P>
</TD>
     <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" vAlign=top width="37%">
<P style="MARGIN-LEFT: 18.95pt; TEXT-INDENT: -12pt; MARGIN-RIGHT: 0in"><FONT style="FONT-SIZE: 10pt" face="Times New Roman">Director</FONT></P>
</TD>
     <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" vAlign=top width="22%">
<P style="MARGIN: 0in 0in 0.75pt; TEXT-ALIGN: center" align=center><FONT style="FONT-SIZE: 10pt" face="Times New Roman">April 15, 2010</FONT></P>
</TD></TR>
<TR height=20>
     <TD vAlign=top width="41%"></TD>
     <TD vAlign=top width="37%">&nbsp;&nbsp; </TD>
     <TD vAlign=top width="22%"></TD></TR>
<TR style="HEIGHT: 22.5pt">
     <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 22.5pt" vAlign=top width="41%">
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT style="FONT-SIZE: 10pt" face="Times New Roman">/s/ Larry K. Powers</FONT></P>
<DIV style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 1pt solid; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 1pt; BORDER-BOTTOM: medium none">
<P style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; MARGIN: 1pt 0in 0in; BORDER-LEFT: medium none; LINE-HEIGHT: 1pt; PADDING-TOP: 0in; BORDER-BOTTOM: medium none; TEXT-ALIGN: center"><FONT style="FONT-SIZE: 10pt" face="Times New Roman"></FONT>&nbsp;</P>
</DIV>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT style="FONT-SIZE: 10pt" face="Times New Roman">Larry K. Powers</FONT></P>
</TD>
     <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 22.5pt" vAlign=top align=left width="37%">
<P style="MARGIN-LEFT: 18.95pt; TEXT-INDENT: -12pt; MARGIN-RIGHT: 0in" align=left><FONT style="FONT-SIZE: 10pt" face="Times New Roman">Director</FONT></P>
</TD>
     <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 22.5pt" vAlign=top width="22%">
<P style="MARGIN: 0in 0in 0.75pt; TEXT-ALIGN: center" align=center><FONT style="FONT-SIZE: 10pt" face="Times New Roman"><BR>
April 15, 2010</FONT></P>
</TD></TR>
<TR height=20>
     <TD vAlign=top width="41%"></TD>
     <TD vAlign=top align=left width="37%">&nbsp;&nbsp; </TD>
     <TD vAlign=top width="22%"></TD></TR>
<TR style="HEIGHT: 22.5pt">
     <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 22.5pt" vAlign=top width="41%">
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT style="FONT-SIZE: 10pt" face="Times New Roman">/s/ Mark A. Slaven</FONT></P>
<DIV style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: windowtext 1pt solid; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 1pt; BORDER-BOTTOM: medium none">
<P style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; MARGIN: 1pt 0in 0in; BORDER-LEFT: medium none; LINE-HEIGHT: 1pt; PADDING-TOP: 0in; BORDER-BOTTOM: medium none; TEXT-ALIGN: center"><FONT style="FONT-SIZE: 10pt" face="Times New Roman"></FONT>&nbsp;</P>
</DIV>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT style="FONT-SIZE: 10pt" face="Times New Roman">Mark A. Slaven</FONT></P>
</TD>
     <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 22.5pt" vAlign=top width="37%">
<P style="MARGIN-LEFT: 18.95pt; TEXT-INDENT: -12pt; MARGIN-RIGHT: 0in"><FONT style="FONT-SIZE: 10pt" face="Times New Roman">Director</FONT></P>
</TD>
     <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 22.5pt" vAlign=top width="22%">
<P style="MARGIN: 0in 0in 0.75pt; TEXT-ALIGN: center" align=center><FONT style="FONT-SIZE: 10pt" face="Times New Roman"><BR>
April 15, 2010</FONT></P>
</TD></TR></TABLE></DIV>
<DIV>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman"></FONT>&nbsp;</P>
</DIV>
<HR align=center width="100%" noShade SIZE=2>
<DIV style="PAGE-BREAK-BEFORE: always"></DIV>
<P>&nbsp;</P>
<A name="page_10"></A>
<DIV>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman"></FONT>&nbsp;</P>
</DIV>
<P style="MARGIN: 0in 0in 11pt; TEXT-ALIGN: center"><B><FONT lang=EN-US style="FONT-SIZE: 11pt; TEXT-TRANSFORM: uppercase" face="Times New Roman">INDEX TO EXHIBITS</FONT></B></P>
<DIV align=left>
<TABLE style="WIDTH: 478.799pt; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 border=0>
<TR style="page-break-inside: avoid">
     <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" vAlign=bottom width="15%">
<P style="MARGIN: 0in 0in 11pt; TEXT-ALIGN: center" align=center><FONT style="FONT-SIZE: 11pt" face="Times New Roman">Exhibit<BR>
</FONT><U><FONT style="FONT-SIZE: 11pt" face="Times New Roman">Number</FONT></U></P>
</TD>
     <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" vAlign=bottom width="85%">
<P style="MARGIN: 0in 0in 11pt"><U><FONT style="FONT-SIZE: 11pt" face="Times New Roman">Description</FONT></U></P>
</TD></TR>
<TR style="page-break-inside: avoid">
     <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" vAlign=top width="15%">
<P style="MARGIN: 0in 0in 11pt; TEXT-ALIGN: center" align=center><FONT style="FONT-SIZE: 11pt" face="Times New Roman">4.1</FONT></P>
</TD>
     <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" vAlign=top width="85%">
<P style="MARGIN: 0in 0in 11pt"><FONT style="FONT-SIZE: 11pt" face="Times New Roman">Amended and Restated Certificate of Incorporation of Metals USA Holdings Corp.*</FONT></P>
</TD></TR>
<TR style="page-break-inside: avoid">
     <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" vAlign=top width="15%">
<P style="MARGIN: 0in 0in 11pt; TEXT-ALIGN: center" align=center><FONT style="FONT-SIZE: 11pt" face="Times New Roman">4.2</FONT></P>
</TD>
     <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" vAlign=top width="85%">
<P style="MARGIN: 0in 0in 11pt"><FONT style="FONT-SIZE: 11pt" face="Times New Roman">Amended and Restated Bylaws of Metals USA Holdings Corp*</FONT></P>
</TD></TR>
<TR style="page-break-inside: avoid">
     <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" vAlign=top width="15%">
<P style="MARGIN: 0in 0in 11pt; TEXT-ALIGN: center" align=center><FONT style="FONT-SIZE: 11pt" face="Times New Roman">5.1</FONT></P>
</TD>
     <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" vAlign=top width="85%">
<P style="MARGIN: 0in 0in 11pt"><FONT style="FONT-SIZE: 11pt" face="Times New Roman">Opinion of Wachtell, Lipton, Rosen &amp; Katz*</FONT></P>
</TD></TR>
<TR style="page-break-inside: avoid">
     <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" vAlign=top width="15%">
<P style="MARGIN: 0in 0in 11pt; TEXT-ALIGN: center" align=center><FONT style="FONT-SIZE: 11pt" face="Times New Roman">23.1</FONT></P>
</TD>
     <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" vAlign=top width="85%">
<P style="MARGIN: 0in 0in 11pt"><FONT style="FONT-SIZE: 11pt" face="Times New Roman">Consent of Independent Registered Public Accounting Firm*</FONT></P>
</TD></TR>
<TR style="page-break-inside: avoid">
     <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" vAlign=top width="15%">
<P style="MARGIN: 0in 0in 11pt; TEXT-ALIGN: center" align=center><FONT style="FONT-SIZE: 11pt" face="Times New Roman">23.2</FONT></P>
</TD>
     <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" vAlign=top width="85%">
<P style="MARGIN: 0in 0in 11pt"><FONT style="FONT-SIZE: 11pt" face="Times New Roman">Consent of Wachtell, Lipton, Rosen &amp; Katz (included in Exhibit&nbsp;5.1)*</FONT></P>
</TD></TR>
<TR style="page-break-inside: avoid">
     <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" vAlign=top width="15%">
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT style="FONT-SIZE: 11pt" face="Times New Roman">24.1</FONT></P>
</TD>
     <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" vAlign=top width="85%">
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 11pt" face="Times New Roman">Power of Attorney (included on signature page)</FONT></P>
</TD></TR>
<TR style="page-break-inside: avoid">
     <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" vAlign=top width="15%">
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT style="FONT-SIZE: 11pt" face="Times New Roman">99.1</FONT></P>
</TD>
     <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" vAlign=top width="85%">
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 11pt" face="Times New Roman">Amended and Restated 2005 Stock Incentive Plan of Metals USA Holdings Corp. (incorporated by reference to Exhibit 10.7 to Metals USA, Inc.&#146;s Registration Statement (File No. 333-132918-26) on Form S-4/A filed on May 26, 2006)</FONT></P>
</TD></TR>
<TR style="page-break-inside: avoid">
     <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" vAlign=top width="15%">
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT style="FONT-SIZE: 11pt" face="Times New Roman">99.2</FONT></P>
</TD>
     <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" vAlign=top width="85%">
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 11pt" face="Times New Roman">2010 Long-Term Incentive Plan (incorporated by reference to Exhibit 10.23 to Metals USA Holdings Corp.&#146;s Registration Statement (File No. 333-150999) on Form S-1 filed on March 19, 2010)</FONT></P>
</TD></TR></TABLE></DIV>
<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">_______________</FONT></P>
<P style="MARGIN: 0in 0in 0in 0.4in; TEXT-INDENT: -0.4in"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman">*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Filed herewith</FONT></P>
<DIV>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman"></FONT>&nbsp;</P>
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{"company-data": {"conformed-name": "Metals USA Holdings Corp.", "cik": "0001362491", "assigned-sic": "5051", "irs-number": "203779274", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-166094", "film-number": "10752799"}, "business-address": {"street1": "ONE RIVERWAY, SUITE 1100", "city": "HOUSTON", "state": "TX", "zip": "77056", "phone": "(713) 965-0990"}, "mail-address": {"street1": "ONE RIVERWAY, SUITE 1100", "city": "HOUSTON", "state": "TX", "zip": "77056"}}
metalss8.htm - Generated by SEC Publisher for SEC Filing
As filed with the Securities and Exchange Commission on April 15, 2010
Registration No. 333-
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
metals usa holdings corp.
(Exact name of registrant as specified in its charter)
Delaware
(State or other jurisdiction of
incorporation or organization)
20-3779274
(I.R.S. Employer
Identification No.)
2400 E. Commercial Blvd., Suite 905
Fort Lauderdale, Florida
(Addresses of Principal Executive Offices)
33308
(Zip Code)
________________
2010 Long-Term Incentive Plan
Amended and Restated 2005 Stock Incentive Plan
(Full title of the plan)
________________
William A. Smith II
Vice President, General Counsel and Secretary
2400 E. Commercial Blvd., Suite 905
Fort Lauderdale, Florida 33308
(Name and address of agent for service)
(954) 202-4000
(Telephone number, including area code, of agent for service)
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of "large accelerated filer," "accelerated filer" and "smaller reporting company" in Rule 12b-2 of the Exchange Act:
Large accelerated filer

Accelerated filer

Non-accelerated filer
x
(Do not check if a smaller reporting company)      Smaller reporting company

Calculation of Registration Fee
Title of securities
to be registered
Amount to be
registered
(1)
Proposed
maximum offering
price per share
Proposed maximum
aggregate offering
price
(2)
Amount of
registration fee
(3)
2010 Long-Term Incentive Plan
- Common Stock, par value $.01 per share
2,614,650
$21.00
$54,907,650
$3,915
Amended and Restated 2005 Stock Incentive Plan
- Common Stock, par value $.01 per share
2,440,340
$21.00
$51,247,140
$3,654
(1)  In addition, pursuant to Rule 416(c) under the Securities Act of 1933, this registration statement also covers an indeterminate amount of interests to be offered or sold pursuant to the employee benefit plans described herein.
(2)  Pursuant to Rule 457(c) and 457(h) under the Securities Act of 1933, as amended, the proposed maximum offering price per share and the proposed maximum aggregate offering price are estimated for the purpose of calculating the amount of the registration fee and are based on the price per share of common stock on the registrant's initial public offering pursuant to its Registration Statement on Form S-1
(File No. 333-150999) initially filed with the Securities and Exchange Commission on May 19, 2008, as amended, relating to the initial public offering, equal to $21.00, on April 8, 2010.
(3) The registrant previously paid a registration fee of $21,400.00 with a registration statement on Form S-1, File No. 333-134533,
initially filed on May 26, 2006. Pursuant to Rule 457(p) of the Securities Act, $7,569 of the previously paid registration fee is
offset against the registration fee otherwise due for this registration statement.
explanatory note
The purpose of this Form S-8 Registration Statement is to register an aggregate of 5,054,990 shares of Metals USA Holdings Corp. (the "Company") common stock, par value $0.01 per share (the "Common Stock") which may be offered pursuant to the Amended and Restated 2005 Stock Incentive Plan and the 2010 Long-Term Incentive Plan (collectively, the "Plans").
PART I
INFORMATION REQUIRED IN THE SECTION 10(a) prospectus
The information specified in Item 1 and Item 2 of Part I of this Registration Statement on Form S-8 (the "Registration Statement") is omitted from this filing in accordance with the provisions of Rule 428 of the Securities Act of 1933, as amended (the "Securities Act") and the introductory note to Part I of Form S-8.  The documents containing the information specified in Part I will be delivered to the participants in the Plans covered by this Registration Statement as required by Rule 428(b)(1).
I-1
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3.            Incorporation of Documents by Reference
The following documents filed by the Company with the Securities Exchange Commission are incorporated by reference in this Registration Statement (excluding any portions of such documents that have been "furnished" but not "filed" for purposes of the Securities Exchange Act of 1934, as amended (the "Exchange Act")):
·
The Company's final prospectus dated April 8, 2009 and filed with the Securities and Exchange Commission (the "Commission") on April 9, 2010 pursuant to a Rule 424(b)(4) under the Securities Act in connection with the Company's registration statement on Form S-1 (File No. 333-150999);
·
The Company's other reports filed pursuant to Section 13(a) or 15(d) of the Exchange Act since the end of the fiscal year covered by the document listed in the first bullet above;
·
The description of the Company's common stock contained in the Company's Form 8-A, filed on April 6, 2010, and any subsequent amendment thereto filed for the purpose of updating such description; and
·
All other documents filed by the Company under Section 13(a), 13(c), 14 or 15(d) of the Securities Exchange Act of 1934, as amended, after the date of this Registration Statement and prior to the filing of a post-effective amendment to this Registration Statement indicating that all securities offered have been sold or which deregisters all securities then remaining unsold.
Any statement contained in this Registration Statement or a document incorporated or deemed to be incorporated by reference in this Registration Statement will be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained in this Registration Statement or in any other subsequently filed document that is deemed to be incorporated by reference in this Registration Statement modifies or supersedes the statement.  Any statement so modified or superseded will not be deemed, except as so modified or superseded, to constitute a part of this Registration 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
The Company is a Delaware corporation. Section 145(a) of the General Corporation Law of the State of Delaware (the "DGCL") provides that a Delaware corporation may indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative or investigative (other than an action by or in the
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right of the corporation) by reason of the fact that he 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, against expenses, judgments, fines and amounts paid in settlement actually and reasonably incurred by him in connection with such action, suit or proceeding if he acted in good faith and in a manner he reasonably believed to be in or not opposed to the best interests of the corporation, and, with respect to any criminal action or proceeding, had no cause to believe his conduct was unlawful.
Section 145(b) of the DGCL provides that a Delaware corporation may indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending or completed action or suit by or in the right of the corporation to procure a judgment in its favor by reason of the fact that such person acted in any of the capacities set forth above, against expenses actually and reasonably incurred by him in connection with the defense or settlement of such action or suit if he acted under similar standards, except that no indemnification may be made in respect of any claim, issue or matter as to which such person shall have been adjudged to be liable to the corporation unless and only to the extent that the court in which such action or suit was brought shall determine that despite the adjudication of liability, such person is fairly and reasonably entitled to be indemnified for such expenses which the court shall deem proper.
Section 145 of the DGCL further provides that to the extent a director or officer of a corporation has been successful in the defense of any action, suit or proceeding referred to in subsections (a) and (b) or in the defense of any claim, issue, or matter therein, he shall be indemnified against any expenses, including attorneys' fees, actually and reasonably incurred by him in connection therewith; that indemnification provided for by Section 145 shall not be deemed exclusive of any other rights to which the indemnified party may be entitled; and that the corporation may purchase and maintain insurance on behalf of a director, officer, employee or agent of the corporation against any liability asserted against him or incurred by him in any such capacity or arising out of his status as such whether or not the corporation would have the power to indemnify him against such liabilities under Section 145.
Section 102(b)(7) of the DGCL provides that a corporation in its original certificate of incorporation or an amendment thereto validly approved by stockholders may eliminate or limit personal liability of members of its board of directors or governing body for breach of a director's fiduciary duty. However, no such provision may eliminate or limit the liability of a director for breaching his duty of loyalty, failing to act on good faith, engaging in intentional misconduct or knowingly violating a law, paying a dividend or approving a stock repurchase which was illegal or obtaining an improper personal benefit. A provision of this type has no effect on the availability of equitable remedies, such as injunction or rescission, for breach of fiduciary duty. The Company's Amended and Restated Certificate of Incorporation (as amended and restated, the "Certificate of Incorporation") provides for such limitation of liability.
The Company's Certificate of Incorporation contains a provision which eliminates the personal liability of its directors to the Company or its stockholders for monetary damages for breach of fiduciary duty as a director to the fullest extent permitted by the DGCL. In addition, the Company's Certificate of Incorporation and its Amended and Restated Bylaws (as amended and restated, the "Bylaws"), subject to certain exemptions and conditions, require the Company to indemnify to the full extent permitted by the laws of the State of Delaware in the event each person who is involved in legal proceedings by reason of the fact that he is or was a director, officer, employee or agent of the Company, or is or was serving at its request as a director, officer, employee or agent of another corporation, partnership or other enterprise against expenses (including attorneys' fees) actually and reasonably incurred by the person in connection with the defense or settlement of such action or suit if the person acted in good faith and in a manner the person reasonably believed to be in or not opposed to the Company's best interests and except that no
indemnification shall be made in respect of any claim, issue, or matter as to which such person shall have been adjudged to be liable to the Company unless and only to the extent that the Delaware Court of Chancery or the court in which such action or suit was brought shall determine that, despite the adjudication of liability but in view of all the circumstances of the case, such person is fairly and reasonably entitled to indemnity for such expenses which the Delaware Court of Chancery or such other court shall deem proper. The Company is also required to advance to such persons expenses incurred in defending a proceeding to which indemnification might apply, provided the recipient provides an undertaking agreeing to repay all such advanced amounts if it is ultimately determined that he is not entitled to be indemnified. In addition, the Bylaws specifically provide that the indemnification rights granted thereunder are non-exclusive.
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The foregoing statements are subject to the detailed provisions of Sections 102(b)(7) and 145 of the DGCL, the full text of the Company's Certificate of Incorporation and the full text of the Company's Bylaws.
The Company currently has an insurance policy covering its directors and officers to insure against certain losses incurred by them.
Item 8.            Exhibits
Exhibit
Number
Description
4.1
Amended and Restated Certificate of Incorporation of Metals USA Holdings Corp.*
4.2
Amended and Restated Bylaws of Metals USA Holdings Corp*
5.1
Opinion of Wachtell, Lipton, Rosen & Katz*
23.1
Consent of Independent Registered Public Accounting Firm*
23.2
Consent of Wachtell, Lipton, Rosen & Katz (included in Exhibit 5.1)*
24.1
Power of Attorney (included on signature page)
99.1
Amended and Restated 2005 Stock Incentive Plan of Metals USA Holdings Corp. (incorporated by reference to Exhibit 10.7 to Metals USA, Inc.'s Registration Statement (File No. 333-132918-26) on Form S-4/A filed on May 26, 2006)
99.2
2010 Long-Term Incentive Plan (incorporated by reference to Exhibit 10.23 to Metals USA Holdings Corp.'s Registration Statement (File No. 333-150999) on Form S-1 filed on March 19, 2010)
_______________
*Filed herewith
Item 9.            Undertakings
(a)        The undersigned registrant hereby undertakes:
(1)        To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:
(i)         To include any prospectus required by Section 10(a)(3) of the Securities Act;
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(ii)        To reflect in the prospectus any facts or events arising after the effective date of this 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.  Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) of the Securities Act if, in the aggregate, the changes in volume and price represent no more than a 20% change in the maximum aggregate offering price set forth in the "Calculation of Registration Fee" table in the effective Registration Statement; and
(iii)       To include any material information with respect to the plan of distribution not previously disclosed in this Registration Statement or any material change to such information in this Registration Statement;
provided, however, that the undertakings set forth in paragraphs (a)(1)(i) and (a)(1)(ii) above do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in periodic reports filed by the registrant pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in this Registration Statement.
(2)       That, for the purpose of determining any liability under the Securities Act, 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.
(3)        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.
(b)        The undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the registrant's annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act that is incorporated by reference in this 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.
(c)        Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers, and controlling persons of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities 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 Securities Act and will be governed by the final adjudication of such issue.
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SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, Metals USA Holdings Corp. certifies that it has reasonable grounds to believe that 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 Fort Lauderdale, the State of Florida, on April 15, 2010.
METALS USA HOLDINGS CORP.
By:
/s/ C. Lourenco Goncalves
C. Lourenco Goncalves
President, Chief Executive Officer and
Director
Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration Statement has been signed below by the following persons in the capacities and on the dates indicated below.
Name
Title
Date
/s/    C. Lourenco Goncalves
C. Lourenco Goncalves
President, Chief Executive Officer and
Director (Principal Executive Officer)
April 15, 2010
/s/    Robert C. McPherson, III
Robert C. McPherson, III
Senior Vice President and Chief Financial Officer (Principal Financial Officer)
April 15, 2010
/s/    Daniel L. Henneke
Daniel L. Henneke
Vice President, Corporate Controller (Principal Accounting Officer)
April 15, 2010
/s/ John T. Baldwin
John T. Baldwin
Director
April 15, 2010
/s/ Eric L. Press
Eric L. Press
Director
April 15, 2010
/s/ M. Ali Rashid
M. Ali Rashid
Director
April 15, 2010
/s/ Matthew R. Michelini
Matthew R. Michelini
Director
April 15, 2010
/s/ Larry K. Powers
Larry K. Powers
Director
April 15, 2010
/s/ Mark A. Slaven
Mark A. Slaven
Director
April 15, 2010
INDEX TO EXHIBITS
Exhibit
Number
Description
4.1
Amended and Restated Certificate of Incorporation of Metals USA Holdings Corp.*
4.2
Amended and Restated Bylaws of Metals USA Holdings Corp*
5.1
Opinion of Wachtell, Lipton, Rosen & Katz*
23.1
Consent of Independent Registered Public Accounting Firm*
23.2
Consent of Wachtell, Lipton, Rosen & Katz (included in Exhibit 5.1)*
24.1
Power of Attorney (included on signature page)
99.1
Amended and Restated 2005 Stock Incentive Plan of Metals USA Holdings Corp. (incorporated by reference to Exhibit 10.7 to Metals USA, Inc.'s Registration Statement (File No. 333-132918-26) on Form S-4/A filed on May 26, 2006)
99.2
2010 Long-Term Incentive Plan (incorporated by reference to Exhibit 10.23 to Metals USA Holdings Corp.'s Registration Statement (File No. 333-150999) on Form S-1 filed on March 19, 2010)
_______________
*        Filed herewith