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UNITED STATES SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-1004
FORM 8-K/A
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(D) OF THE
SECURITIES EXCHANGE ACT OF 1934
Date of Report (Date of earliest event reported) May 1, 2001
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Commission File Number 33-64325
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REUNION INDUSTRIES, INC.
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(Exact name of registrant as specified in its charter)
DELAWARE 06-1439715
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(State of Incorporation) (I.R.S. Employer Identification No.)
11 STANWIX STREET, SUITE 1400
PITTSBURGH, PENNSYLVANIA 15222
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(Address of principal executive offices, including zip code)
(412) 281-2111
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(Registrant's telephone number, including area code)
Page 1 of 4 pages.
Exhibit index is on page 3.
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ITEM 7. Financial Statements, Proforma Financial Information and Exhibits.
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(c) Exhibits
Exhibit No. Description of Exhibit
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16 Letter from PricewaterhouseCoopers LLP
pursuant to Item 304(a)(3) of Regulation S-K.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this Current Report on Form 8-K/A to be signed on
its behalf by the undersigned, hereunto duly authorized.
Date: May 14, 2001 REUNION INDUSTRIES, INC.
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By: /s/ John M. Froehlich
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John M. Froehlich
Executive Vice President
of Finance and Chief
Financial Officer
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EXHIBIT INDEX
Exhibit No. Description of Exhibit Page
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16 Letter from PricewaterhouseCoopers LLP 4
pursuant to Item 304(a)(3) of Regulation S-K.
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EXHIBIT 16
May 10, 2001
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Commissioners:
We have read the statements made by Reunion Industries, Inc. filed with the
Commission pursuant to Item 4 of Form 8-K, as part of the Company's Form 8-K
dated May 1, 2001. We agree with the statements concerning our Firm in such
Form 8-K, except that we have no basis for commenting regarding the disclosure
in paragraph (iii) therein.
Yours very truly,
/s/ PRICEWATERHOUSECOOPERS LLP
PricewaterhouseCoopers LLP
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