West Virginia on April 1, 1905, as the Phillips Sheet & Tin 
Plate Company, the present name being adopted as of 
August 1, 1918. It has an authorized capital stock of 
£30.000.000. 
WEST PENN STEEL COMPANY 
The West Penn Steel Company’s plant is located at 
Brackenbridge, Pa. It produces Open Hearth sheet bars, 
and special steels for purposes requiring the highest grades 
of finish and quality. The Company’s ingot capacity is 
about 150,000 tons annually. The company was incor- 
porated in Pennsylvania in 1916, being a re-incorporation 
of a company of the same name incorporated in New Jersey 
in November, 1908. The authorized capital is $1.050.000. 
WITHEROW STEEL COMPANY 
The works of the Witherow Steel Company are situated 
in Pittsburgh. The plant is devoted to the manufacture 
and distribution of concrete bars for reinforced concrete, 
an extensive mill being devoted to this particular article. 
The Company maintains a large staff of concrete engineers 
who make suggestions and designs for the use of reinforced 
concrete. The Company has offices in all the important 
cities of the United States, and is furnishing a large per- 
centage of the reinforcing bars used in this country and 
abroad. Its plant is capable of producing 5,000 tons per 
month, and employs about 300 men. The Company was 
incorporated under the laws of Pennsylvania in 1913 and 
has an authorized capital stock of $825.000.