UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K
CURRENT REPORT PURSUANT TO SECTION 13 OR 15(d) OF
THE SECURITIES EXCHANGE ACT OF 1934
Date of Report (Date of earliest event reported) July 25, 1996
-------------
CF&I STEEL, L.P.
State of Delaware 0-20779 93-1103440
- --------------------------------------------------------------------
(State or other jurisdiction of (Commission (IRS Employer
incorporation or organization) File No.) Identification No.)
1612 E. Abriendo, Pueblo, Colorado 81004
- ----------------------------------------------------------------------
(Address of principal executive offices) (Zip Code)
(719) 561-6000
- ----------------------------------------------------------------------
(Registrant's telephone number, including area code)
Not Applicable
- ----------------------------------------------------------------------
(Former name and former address and former fiscal year, if changed
since last report)
<PAGE>
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
New Independent Accountants
CF&I Steel, L.P. engaged Price Waterhouse L.L.P. as its new
independent accountants as of July 25, 1996. During the two most
recent fiscal years and through the date hereof, CF&I Steel, L.P. has
not consulted with Price Waterhouse L.L.P. on items which: (1) were
or should have been subject to SAS 50; or (2) concerned the subject
matter of a disagreement or reportable event with the former auditor
(as described in Regulation S-K Item 304 (a)(2)).
SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of
1934, the registrant has duly caused this report to be signed on its
behalf by the undersigned hereunto duly authorized.
Dated: August 1, 1996
--------------
CF&I STEEL, L.P.
By: New CF&I, Inc.
General Partner
By /s/ L. Ray Adams
-------------------------------------
L. Ray Adams
Vice President of Finance and Chief
Financial Officer