Item 1A -Risk Factors” section of the Company’s Annual Report on Form 10-K for the year ended December 31, 2006 and other reports and filings with the Securities and Exchange Commission. In addition, any forward-looking statements represent the Company’s views only as of today and should not be relied upon as representing its views as of any subsequent dates. While the Company may elect to update forward-looking statements from time to time, it specifically disclaims any obligation to do so.

ITEM 9.01    FINANCIAL STATEMENTS AND EXHIBITS

 

(d)

Exhibits

 

Exhibit No.		Description
2.1		First Amendment to Agreement and Plan of Merger and Combination, dated as of October 22, 2007
99.1		Joint Press Release of Wheeling-Pittsburgh Corporation and Esmark Incorporated dated October 23, 2007

 

 

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this Current Report on Form 8-K to be signed on its behalf by the undersigned hereunto duly authorized.

 

Dated: October 26, 2007