Allied American Steel Corp. (fka AAST)

[ALERTS100%to10000%GAIN]

AAST~~SEALE AND BEERS, CPAs
PCAOB & CPAB REGISTERED AUDITORS

www.seaIebeers.com

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors
Allied American Steel Corp.
(An Exploration Stage Company)

We have reviewed the accompanying condensed balance sheet of Allied American Steel Corp. as of September 30, 2011, and the related condensed statements of operations for the three-month and nine-month period(s) ended September 30, 2011 and 2010 and for the period from inception on March 7, 2007 through September 30, 2011, and condensed statements of cash flows for the nine-month periods then ended September 30, 2011 and 2010 and for the period from inception on March 7, 2007 through September 30, 2011. These interim financial statements are the responsibility of the Corporation's management.

We conducted our review in accordance with the standards of the Public Company Accounting Oversight Board (United States). A review of interim financial information consists principally of applying analytical procedures and making inquiries of persons responsible for the financials and accounting matters. It is substantially less in scope than an audit conducted in accordance with the standards of the Public Company Accounting Oversight Board (United States), the objective of which is the expression of an opinion regarding the financial statements taken as a whole. Accordingly, we do not express such an opinion.

Based on our reviews, we are not aware of any material modifications that should be made to the accompanying interim financial statements referred to above for them to be in conformity with accounting principles generally accepted in the United States of America.

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 2 to the financial statements, the Company has no revenues, has incurred recurring losses and recurring negative cash flow from operating activities, and has an accumulated deficit which raises substantial doubt about its ability to continue as a going concern. Management's plans concerning these matters are also described in Note 2. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.




Seale and Beers,
CPAs Las Vegas, Nevada
November 4, 2011

50 S. Jones Blvd Suite 202 Las Vegas, NV 89107 Phone: [phone] Fax: [phone]
http://www.otcmarkets.com/edgar/GetFilingHtml?FilingID=8237936

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