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Execition Copy • March 31st, 2006 • Metals USA Plates & Shapes Southcentral, Inc. • Wholesale-metals service centers & offices • Delaware

AMENDED EMPLOYMENT AGREEMENT (this “Agreement”) dated as of September 29, 2005, between FLAG ACQUISITION CORPORATION, a Delaware corporation, (the “Merger Sub”) and CELSO LOURENCO GONCALVES (“Goncalves”).

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