Summary of AK STEEL HOLDING CORP

Item 4.01 Changes in Registrant's Certifying Accountant.

(a), (b) The Audit Committee of AK Steel Holding Corporation (the "Company") recently completed a competitive process to determine what audit firm would serve as the Company's independent registered public accounting firm for the year ended December 31, 2012. On October 3, 2012 the Audit Committee determined to dismiss Deloitte & Touche LLP ("D&T") as the Company's independent registered public accounting firm effective immediately following the Company's filing of its Quarterly Report on Form 10-Q for the quarter ending September 30, 2012 ("Third Quarter 10-Q"). D&T was chosen, however, to continue to provide services to the Company with respect to tax-planning and compliance services.

The reports of D&T on the Company's consolidated financial statements as of and for the years ended December 31, 2011 and 2010 did not contain an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles.

During the years ended December 31, 2011 and 2010, and through October 3, 2012, there were no (a) disagreements with D&T on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to D&T's satisfaction, would have caused D&T to make reference to the subject matter thereof in connection with its reports for such years; or (b) reportable events, as described under Item 304(a)(1)(v) of Regulation S-K.

The Company provided D&T with a copy of the disclosures it is making in this Current Report on Form 8-K and requested from D&T a letter addressed to the Securities and Exchange Commission indicating whether it agrees with such disclosures. A copy of D&T's letter dated October 5, 2012 is attached as Exhibit 16.1.

Contemporaneous with the determination to dismiss D&T, the Audit Committee engaged Ernst & Young LLP as the Company's independent registered public accounting firm for the year ended December 31, 2012, also to be effective immediately following the filing of the Company's Third Quarter 10-Q.

During the years ended December 31, 2011 and 2010 and the subsequent interim period through October 3, 2012, the Company did not consult with Ernst & Young LLP regarding any of the matters or events set forth in Item 304(a)(2) of Regulation S-K.