Wheeling - Pittsburgh Cp - On March 16, 2007, Wheeling-Pittsburgh...

Wheeling - Pittsburgh Cp - Recent Material Event

Item 2.02 Results of Operations and Financial Condition

On March 16, 2007, Wheeling-Pittsburgh Corporation (the “Company”) issued a press release announcing its financial results for the year ended December 31, 2006. The full text of the press release, together with unaudited financial statements, is furnished herewith as Exhibit 99.1.

In accordance with General Instructions B.2 of Form 8-K, the information in this Current Report on Form 8-K, including Exhibit 99.1, shall not be deemed to be “filed” for the purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liabilities of that section, nor be incorporated by reference in any filing under the Securities Act of 1933, as amended, except as shall be expressly set forth by specific reference in such a filing.

ITEM 8.01 Other Events.

On March 16, 2007, the Company and Esmark Incorporated announced that they have entered into a definitive merger agreement. A copy of the Company’s press release dated March 16, 2007 is attached hereto as Exhibit 99.2 and incorporated by reference herein.

Item 9.01 Financial Statements and Exhibits

(d) Exhibits.


Exhibit No.
99.1		Press release issued by Wheeling-Pittsburgh Corporation dated March 16, 2007 announcing fourth quarter and full year 2006 results.

99.2		Press release issued by Wheeling-Pittsburgh Corporation dated March 16, 2007 entitled “Wheeling-Pittsburgh Corporation and Esmark Incorporated Enter Into Merger Agreement.”

SIGNATURES

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.