UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Notice of Effectiveness
Effectiveness Date:	August 4, 2006

Form:	S-4
CIK: 0001357787 Company Name: Flag Intermediate Holdings CORP File Number: 333-132918
CIK: 0001362127 Company Name: Metal USA International Holdings, Inc. File Number: 333-132918-28
CIK: 0001357500 Company Name: Allmet GP, Inc. File Number: 333-132918-27
CIK: 0001038363 Company Name: METALS USA INC File Number: 333-132918-26
CIK: 0001357506 Company Name: Metals USA Finance Corp. File Number: 333-132918-25
CIK: 0001357504 Company Name: Metals USA Flat Rolled Central Inc. File Number: 333-132918-24
CIK: 0001357513 Company Name: MUSA GP, INC. File Number: 333-132918-23
CIK: 0001357514 Company Name: MUSA LP, Inc. File Number: 333-132918-22
CIK: 0001357507 Company Name: Metals USA Management Co., L.P. File Number: 333-132918-21
CIK: 0001357515 Company Name: MUSA Newark, L.L.C. File Number: 333-132918-20
CIK: 0001357510 Company Name: Metals USA Plates & Shapes Northeast, L.P. File Number: 333-132918-19
CIK: 0001357493 Company Name: Jeffreys Steel Holdings, L.L.C. File Number: 333-132918-18
CIK: 0001357492 Company Name: Levinson Steel GP, Inc. File Number: 333-132918-17
CIK: 0001357491 Company Name: Levinson Steel LP, Inc. File Number: 333-132918-16
CIK: 0001357489 Company Name: Metals Receivables CORP File Number: 333-132918-15
CIK: 0001357501 Company Name: Metals USA Carbon Flat Rolled Inc. File Number: 333-132918-14
CIK: 0001357488 Company Name: Metals USA Building Products, L.P. File Number: 333-132918-13
CIK: 0001357505 Company Name: Metals USA Plates & Shapes Southeast, Inc. File Number: 333-132918-12
CIK: 0001357511 Company Name: Metals USA Realty CO File Number: 333-132918-11
CIK: 0001357499 Company Name: Allmet LP, Inc. File Number: 333-132918-10
CIK: 0001357498 Company Name: Interstate Steel Supply Co. of Maryland File Number: 333-132918-09
CIK: 0001357497 Company Name: Intsel GP, Inc. File Number: 333-132918-08
CIK: 0001357496 Company Name: Intsel LP, Inc. File Number: 333-132918-07
CIK: 0001357495 Company Name: I-Solutions Direct, Inc. File Number: 333-132918-06
CIK: 0001357494 Company Name: Jeffreys Real Estate CORP File Number: 333-132918-05
CIK: 0001357508 Company Name: Metals USA Plates & Shapes Southcentral, Inc. File Number: 333-132918-04
CIK: 0001357516 Company Name: Queensboro, L.L.C. File Number: 333-132918-03
CIK: 0001357512 Company Name: Metals USA Specialty Metals Northcentral, Inc. File Number: 333-132918-02
CIK: 0001357509 Company Name: Metals USA Plates & Shapes Southwest, Limited Partnership File Number: 333-132918-01