<SEC-DOCUMENT>0001104659-20-134789.txt : 20201211
<SEC-HEADER>0001104659-20-134789.hdr.sgml : 20201211
<ACCEPTANCE-DATETIME>20201211162331
ACCESSION NUMBER:		0001104659-20-134789
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		4
FILED AS OF DATE:		20201211
DATE AS OF CHANGE:		20201211
EFFECTIVENESS DATE:		20201211

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			RELIANCE STEEL & ALUMINUM CO
		CENTRAL INDEX KEY:			0000861884
		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-METALS SERVICE CENTERS & OFFICES [5051]
		IRS NUMBER:				951142616
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-251300
		FILM NUMBER:		201383797

	BUSINESS ADDRESS:	
		STREET 1:		350 S GRAND AVE STE 5100
		CITY:			LOS ANGELES
		STATE:			CA
		ZIP:			90071
		BUSINESS PHONE:		213-687-7700

	MAIL ADDRESS:	
		STREET 1:		350 S GRAND AVE STE 5100
		CITY:			LOS ANGELES
		STATE:			CA
		ZIP:			90071
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>tm2038081d1_s8.htm
<DESCRIPTION>FORM S-8
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>As filed with the Securities and Exchange
Commission on December&nbsp;11, 2020</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Registration No.&nbsp;333-</B>______________</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>&nbsp;</B></P>

<!-- Field: Rule-Page --><DIV STYLE="width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNITED STATES</B></P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>WASHINGTON, D.C. 20549</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; border-bottom: black 1pt solid; font-size: 10pt">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM&nbsp;S-8</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>REGISTRATION STATEMENT<BR>
UNDER THE SECURITIES ACT OF 1933</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; border-bottom: black 1pt solid; font-size: 10pt">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>RELIANCE STEEL&nbsp;&amp; ALUMINUM CO.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exact name of Registrant as specified in
its charter)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="vertical-align: top; width: 49%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Delaware</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 4%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 47%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>95-1142616</B></FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(State or other jurisdiction of</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(I.R.S. Employer</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">incorporation or organization)</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Identification Number)</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="vertical-align: top; width: 49%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>350 South Grand Avenue, Suite&nbsp;5100</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 4%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 47%; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Los Angeles, California</B></FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>90071</B></FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Address of Principal Executive Offices)</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Zip Code)</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; border-bottom: black 1pt solid">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Reliance Steel&nbsp;&amp; Aluminum Co.
Second Amended and Restated 2015 Incentive Award Plan</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(as
amended and restated May&nbsp;20, 2020)<BR>
</B></FONT>(Full title of the plan)</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; border-bottom: black 1pt solid">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>William A. Smith II<BR>
Senior Vice President, General Counsel and Corporate Secretary<BR>
Reliance Steel&nbsp;&amp; Aluminum Co.<BR>
350 South Grand Avenue, Suite&nbsp;5100<BR>
Los Angeles, California 90071</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Name and address of agent for service)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(213)&nbsp;687-7700</B></FONT><FONT STYLE="font-size: 10pt"><BR>
</FONT>(Telephone number, including area code, of agent for service)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Copies to:</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>John B. Beckman</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Hogan Lovells US LLP</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>555 Thirteenth Street, NW</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Washington, DC 20004</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(202) 637-5600</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; border-bottom: black 1pt solid">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Indicate by check mark whether the registrant is a large accelerated
filer, an accelerated filer, a&nbsp;non-accelerated&nbsp;filer, a smaller reporting company or an emerging growth company. See
the definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company&rdquo;
and &ldquo;emerging growth company&rdquo; in&nbsp;Rule&nbsp;12b-2&nbsp;of the Exchange Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 22%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Large&nbsp;accelerated&nbsp;filer</FONT></TD>
    <TD STYLE="width: 4%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT><FONT STYLE="font-family: Wingdings"><FONT STYLE="font-family: Wingdings">&#120;</FONT></FONT></TD>
    <TD STYLE="width: 44%">&nbsp;</TD>
    <TD STYLE="width: 26%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accelerated&nbsp;filer</FONT></TD>
    <TD STYLE="width: 4%; text-align: right"><FONT STYLE="font-family: Wingdings; font-size: 10pt"></FONT><FONT STYLE="font-family: Wingdings">&#168;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-accelerated&nbsp;filer</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT><FONT STYLE="font-family: Wingdings"><FONT STYLE="font-family: Wingdings">&#168;</FONT></FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Smaller&nbsp;reporting&nbsp;company</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Wingdings">&#168;</FONT><FONT STYLE="font-family: Wingdings; font-size: 10pt"></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Emerging&nbsp;growth&nbsp;company</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Wingdings">&#168;</FONT><FONT STYLE="font-family: Wingdings; font-size: 10pt"></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for
complying with any new or revised financial accounting standards provided pursuant to Section&nbsp;7(a)(2)(B)&nbsp;of Securities
Act.&nbsp;&nbsp;</FONT><FONT STYLE="font-family: Wingdings">&#168;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; border-bottom: black 1pt solid">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CALCULATION OF REGISTRATION FEE</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="border-right: Black 1pt solid; border-top: Black 2pt double; padding-top: 1pt; font-size: 10pt; text-align: center">&nbsp;</TD><TD STYLE="border-top: Black 2pt double; padding-top: 1pt; font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: Black 2pt double; padding-top: 1pt; font-size: 10pt; text-align: center">&nbsp;</TD><TD STYLE="border-right: Black 1pt solid; border-top: Black 2pt double; padding-top: 1pt; font-size: 10pt">&nbsp;</TD><TD STYLE="border-top: Black 2pt double; padding-top: 1pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: Black 2pt double; padding-top: 1pt; white-space: nowrap; font: 10pt Times New Roman, Times, Serif; text-align: center">Proposed Maximum</TD><TD STYLE="border-right: Black 1pt solid; border-top: Black 2pt double; font: 10pt Times New Roman, Times, Serif; padding-top: 1pt">&nbsp;</TD><TD STYLE="border-top: Black 2pt double; padding-top: 1pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: Black 2pt double; padding-top: 1pt; white-space: nowrap; font: 10pt Times New Roman, Times, Serif; text-align: center">Proposed Maximum</TD><TD STYLE="border-right: Black 1pt solid; border-top: Black 2pt double; font: 10pt Times New Roman, Times, Serif; padding-top: 1pt"><B>&nbsp;</B></TD><TD STYLE="border-top: Black 2pt double; padding-top: 1pt; font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: Black 2pt double; padding-top: 1pt; font-size: 10pt; text-align: center">&nbsp;</TD><TD STYLE="border-top: Black 2pt double; padding-top: 1pt; font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="border-right: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Title of Securities</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">Amount to be</TD><TD STYLE="border-right: Black 1pt solid; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="white-space: nowrap; font: 10pt Times New Roman, Times, Serif; text-align: center">Offering Price per</TD><TD STYLE="border-right: Black 1pt solid; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="white-space: nowrap; font: 10pt Times New Roman, Times, Serif; text-align: center">Aggregate Offering</TD><TD STYLE="border-right: Black 1pt solid; font: 10pt Times New Roman, Times, Serif"><B>&nbsp;</B></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">Amount of</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">to be Registered</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Registered(1)</TD><TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Share(2)</TD><TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Price(2)</TD><TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif"><B>&nbsp;</B></TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center">Registration Fee</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 2pt double; font: 10pt Times New Roman, Times, Serif; width: 48%">&nbsp;Common Stock, par value $0.001 per share</TD><TD STYLE="border-bottom: Black 2pt double; width: 1%; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2pt double; width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2pt double; width: 10%; font: 10pt Times New Roman, Times, Serif; text-align: right">1,500,000</TD><TD STYLE="border-right: Black 1pt solid; border-bottom: Black 2pt double; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2pt double; width: 1%; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2pt double; width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2pt double; font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: center">$120.57</TD><TD STYLE="border-right: Black 1pt solid; border-bottom: Black 2pt double; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2pt double; width: 1%; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2pt double; width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2pt double; font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: center">$180,855,000</TD><TD STYLE="border-right: Black 1pt solid; border-bottom: Black 2pt double; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><B>&nbsp;</B></TD><TD STYLE="border-bottom: Black 2pt double; width: 1%; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2pt double; width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2pt double; font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: center">$19,731.30</TD><TD STYLE="border-bottom: Black 2pt double; width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
</TABLE>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; border-bottom: black 1pt solid">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(1)&nbsp;The Reliance Steel&nbsp;&amp;
Aluminum Co. Amended and Restated 2015 Incentive Award Plan (as amended and restated May&nbsp;20, 2020) (the &ldquo;Plan&rdquo;)
authorizes the issuance of up to 11,500,000 shares of Common Stock, par value $0.001 per share (&ldquo;Common Stock&rdquo;) (including
the 1,500,000 shares of Common Stock registered hereby). Pursuant to Rule&nbsp;416(a)&nbsp;under the Securities Act of 1933, as
amended (the &ldquo;Securities Act&rdquo;), this Registration Statement also registers any additional securities to be offered
or issued in connection with stock splits, stock dividends, recapitalizations, or similar transactions.</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; border-bottom: black 1pt solid">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(2)&nbsp;Estimated solely for the purpose of calculating
the registration fee. Pursuant to Rule&nbsp;457(c)&nbsp;and Rule&nbsp;457(h)(1)&nbsp;under the Securities Act, the proposed maximum
offering price per share and the proposed maximum aggregate offering price have been determined on the basis of the average of
the high and low prices of our Common Stock as reported on The New York Stock Exchange on December 8, 2020.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>













<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Rule-Page --><DIV STYLE="width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; border-bottom: Black 2pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt"></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>Explanatory
Note</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Reliance
Steel&nbsp;&amp; Aluminum Co. (the &ldquo;Company&rdquo;) is filing this Registration Statement on Form&nbsp;S-8 to register 1,500,000
additional shares of Common Stock authorized for issuance under the Plan. On April&nbsp;9, 2020, the Company filed with the Securities
and Exchange Commission (the &ldquo;Commission&rdquo;) a definitive proxy statement that included proposals to, among other things,
increase the number of shares available for issuance under the Plan by 1,500,000 shares of Common Stock. The proposal to increase
the number of shares available for issuance under the Plan was approved by the Company&rsquo;s stockholders on May&nbsp;20, 2020.
In accordance with General Instruction E of Form&nbsp;S-8, the Company hereby incorporates by reference into this Registration
Statement the contents of the prior <A HREF="https://www.sec.gov/Archives/edgar/data/861884/000110465915043120/a15-13391_1s8.htm" STYLE="-sec-extract: exhibit">Registration Statement on Form&nbsp;S-8</A></FONT> relating to the Plan, filed with the Commission
on June&nbsp;3, 2015 (Commission File No.&nbsp;333-204670).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART&nbsp;II</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INFORMATION REQUIRED IN THE REGISTRATION
STATEMENT</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item&nbsp;3. Incorporation of Documents by Reference.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We incorporate information
into this Registration Statement by reference, which means that we disclose important information to you by referring you to another
document filed separately with the SEC. The information incorporated by reference is deemed to be part of this Registration Statement,
except to the extent superseded by information contained herein or by information contained in documents filed with or furnished
to the SEC after the date of this Registration Statement. This Registration Statement incorporates by reference the documents set
forth below, the file number for each of which is 001-13122, that have been previously filed with the SEC:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD STYLE="text-align: justify">our
                                         <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/861884/000155837020001637/rs-20191231x10kfac9e5.htm" STYLE="-sec-extract: exhibit">Annual Report on Form&nbsp;10-K</A> for the year ended December&nbsp;31, 2019, filed on February&nbsp;27,
                                         2020 (including the portions of our <A HREF="https://www.sec.gov/Archives/edgar/data/861884/000104746920002223/a2241080zdef14a.htm" STYLE="-sec-extract: exhibit">definitive proxy statement</A>&nbsp;for our 2020
                                         annual meeting of stockholders, filed on April&nbsp;9, 2020, incorporated by reference
                                         therein);</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD STYLE="text-align: justify">our
                                         Quarterly Reports on Form&nbsp;10-Q for the quarters ended <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/861884/000155837020004910/rs-20200501x10q.htm" STYLE="-sec-extract: exhibit">March&nbsp;31, 2020</A>, filed
                                         on May&nbsp;1, 2020, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/861884/000155837020008383/rs-20200630x10q.htm" STYLE="-sec-extract: exhibit">June&nbsp;30, 2020</A>, filed on July&nbsp;24, 2020, and <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/861884/000155837020012025/rs-20200930x10q.htm" STYLE="-sec-extract: exhibit">September&nbsp;30, 2020</A>, filed on October&nbsp;29, 2020;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD STYLE="text-align: justify">our
                                         Current Reports on Form&nbsp;8-K filed on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/861884/000110465920065254/tm2020764-1_8k.htm" STYLE="-sec-extract: exhibit">May&nbsp;22, 2020</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/861884/000110465920089656/tm2025582-5_8k.htm" STYLE="-sec-extract: exhibit">August&nbsp;3, 2020</A> and
                                         <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/861884/000110465920103661/tm2030250d1_8k.htm" STYLE="-sec-extract: exhibit">September&nbsp;10, 2020</A>; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD STYLE="text-align: justify">the
                                         description of our Common Stock contained in our <A HREF="https://www.sec.gov/Archives/edgar/data/861884/000110465915042340/a15-13158_28a12ba.htm" STYLE="-sec-extract: exhibit">Registration Statement on Form&nbsp;8-A/A</A>,
                                         filed on June&nbsp;1, 2015, pursuant to Section&nbsp;12(b)&nbsp;of the Securities Exchange
                                         Act of 1934, as amended (the &ldquo;Exchange Act&rdquo;), and all amendments thereto
                                         and reports filed for the purpose of updating such description.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In addition, all documents
we file subsequent to the date hereof pursuant to Sections&nbsp;13(a), 13(c), 14 and 15(d)&nbsp;of the Exchange Act and prior to
the filing of a post-effective amendment indicating that all securities offered pursuant to this Registration Statement have been
sold or deregistering all such securities then remaining unsold, shall be deemed to be incorporated by reference herein and to
be part hereof from the date of filing of such documents (other than any documents, or portions of documents, not deemed to be
filed).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Item&nbsp;4. Description of Securities.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Not Applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Item&nbsp;5. Interests of Named Experts
and Counsel.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Not Applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt"></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Item&nbsp;6. Indemnification of Directors
and Officers.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Section&nbsp;145 of
the General Corporation Law of the State of Delaware grants a corporation the power to indemnify its officers and directors, under
certain circumstances and subject to certain conditions and limitations as stated therein, against expenses, including attorneys&rsquo;
fees, judgments, fines and amounts paid in settlement, actually and reasonably incurred by them as a result of threatened, pending
or completed actions, suits or proceedings brought against them by reason of the fact that they are or were an officer or director
of the corporation or served at the request of the corporation if they acted in good faith and in a manner they reasonably believed
to be in or not opposed to the best interests of the corporation, and, with respect to any criminal action or proceeding, had no
reasonable cause to believe their conduct was unlawful.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Article&nbsp;Seventh
of the Restated Certificate of Incorporation of the registrant provides that a director of the registrant shall not be liable to
the registrant or its stockholders for monetary damages for breach of fiduciary duty as a director, except to the extent such exemption
from liability or limitation thereof is not permitted under the General Corporation Law of the State of Delaware as the same exists
or may hereafter be amended.&nbsp; Any amendment, modification or repeal of such provision of the Restated Certificate of Incorporation
will not adversely affect any right or protection of a director of the registrant in respect of any act or omission occurring prior
to the time of such amendment, modification or repeal</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Article&nbsp;VI of
the registrant&rsquo;s Bylaws provides, among other things, that the registrant shall, subject to certain limitations, indemnify
and hold harmless, to the fullest extent permitted by applicable law as it presently exists or may hereafter be amended, any person
(a &ldquo;Covered Person&rdquo;) who was or is made or is threatened to be made a party or is otherwise involved in any action,
suit or proceeding, by reason of the fact that he or she, or a person for whom he or she is the legal representative, is or was
a director or officer of the registrant or, while a director or officer of the registrant, is or was serving at the request of
the registrant as a director, officer, employee or agent of another corporation or of a partnership, joint venture, trust, enterprise
or nonprofit entity, including service with respect to employee benefit plans, against all liability and loss suffered and expenses
(including attorneys&rsquo; fees) reasonably incurred by such Covered Person.&nbsp; Article&nbsp;VI of the registrant&rsquo;s Bylaws
further provides that the registrant shall, to the fullest extent not prohibited by applicable law, pay the expenses (including
attorneys&rsquo; fees) incurred by a Covered Person in defending any proceeding in advance of its final disposition, <I>provided</I>,
<I>however</I>, that, to the extent required by law, such payment of expenses in advance of the final disposition of the proceeding
shall be made only upon receipt of an undertaking by the Covered Person to repay all amounts advanced if it should be ultimately
determined that the Covered Person is not entitled to be indemnified.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In addition to the
provisions of the registrant&rsquo;s Restated Certificate of Incorporation and Bylaws, the registrant has entered into indemnification
agreements with all of its present directors and officers. The indemnification agreements provide that the registrant will indemnify
(except in certain limited circumstances) the indemnitee against all expenses (including attorneys&rsquo; fees), judgments, settlement
amounts, fines and penalties in connection with any action, claim, suit or proceeding to which the indemnitee is or was a party,
or is threatened to be made a party, or in which he or she otherwise becomes involved as a witness or to produce documents or information,
in any such case by reason of the fact that he or she is or was a director or officer of the registrant.&nbsp; In addition, the
indemnification agreements provide for the advancement of expenses incurred by the indemnitee in connection with any proceeding
covered by the indemnification agreements, provided that the indemnitee must repay the advanced amounts if, upon conclusion of
the proceeding, it is ultimately determined that the indemnitee was not entitled to indemnification. Additionally, the registrant
has purchased directors&rsquo; and officers&rsquo; liability insurance for the benefit of its directors and officers.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The General Corporation Law of the State
of Delaware and Article&nbsp;VI of the registrant&rsquo;s Bylaws provide for the indemnification of officers and directors in terms
sufficiently broad to indemnify such persons, under certain circumstances, for liabilities (including reimbursement of expenses
incurred) arising under the Securities Act. Insofar as indemnification for liabilities arising under the Securities Act may be
permitted to directors, officers and controlling persons pursuant to the foregoing provisions, or otherwise, the registrant has
been advised that in the opinion of the SEC such indemnification is against public policy as expressed in the Securities Act and
is, therefore, unenforceable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 3 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt"></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Item&nbsp;7. Exemption for Registration
Claimed.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Not Applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Item&nbsp;8. Exhibits</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif">Exhibits</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif">Description</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 8%; text-align: left">4.1</TD><TD STYLE="width: 3%; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 89%; font: 10pt Times New Roman, Times, Serif; text-align: left"><A HREF="http://www.sec.gov/Archives/edgar/data/861884/000110465915042331/a15-13158_1ex3d1.htm" STYLE="-sec-extract: exhibit">Registrant&rsquo;s Restated Certificate of Incorporation</A> (incorporated by reference from Exhibit&nbsp;3.1 to Registrant&rsquo;s Current Report on Form&nbsp;8-K filed on June&nbsp;1, 2015)</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">4.2</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><A HREF="http://www.sec.gov/Archives/edgar/data/861884/000110465915042331/a15-13158_1ex3d2.htm" STYLE="-sec-extract: exhibit">Registrant&rsquo;s Amended and Restated Bylaws</A> (incorporated by reference from Exhibit&nbsp;3.2 to Registrant&rsquo;s Current Report on Form&nbsp;8-K filed on June&nbsp;1, 2015)</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">4.3</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><A HREF="https://www.sec.gov/Archives/edgar/data/861884/000110465916098028/a16-4720_1ex3d1.htm" STYLE="-sec-extract: exhibit">First Amendment to Registrant&rsquo;s Amended and Restated Bylaws</A> (incorporated by reference from Exhibit&nbsp;3.1 to Registrant&rsquo;s Current Report on Form&nbsp;8-K filed on February&nbsp;18, 2016)</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">4.3</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><A HREF="https://www.sec.gov/Archives/edgar/data/861884/000110465920065254/tm2020764d1_ex10-1.htm" STYLE="-sec-extract: exhibit">Reliance Steel&nbsp;&amp; Aluminum Co. Second Amended and Restated 2015&nbsp;&nbsp;Incentive Award Plan</A> (incorporated by reference from Exhibit&nbsp;10.1 to Registrant&rsquo;s Current Report on Form&nbsp;8-K filed on May&nbsp;22, 2020)</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><A HREF="tm2038081d1_ex5-1.htm">5.1*</A></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><A HREF="tm2038081d1_ex5-1.htm">Opinion of Hogan Lovells US LLP</A></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><A HREF="tm2038081d1_ex23-1.htm">23.1*</A></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><A HREF="tm2038081d1_ex23-1.htm">Consent of KPMG LLP,&nbsp;Independent Registered Public Accounting Firm.</A></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><A HREF="tm2038081d1_ex5-1.htm">23.2*</A></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><A HREF="tm2038081d1_ex5-1.htm">Consent of Hogan Lovells US LLP (included in Exhibit&nbsp;5.1)</A></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><A HREF="#SIGNATURES">24.1*</A></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><A HREF="#SIGNATURES">Power of Attorney (included on the signature page&nbsp;to this Registration Statement).</A></TD></TR>
</TABLE>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">* Filed herewith</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Item&nbsp;9. Undertakings</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(a)&nbsp;The undersigned registrant hereby
undertakes:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">(1)&nbsp;To file,
during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(i)&nbsp;To include
any prospectus required by Section&nbsp;10(a)(3)&nbsp;of the Securities Act;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(ii)&nbsp;To reflect
in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective
amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the
Registration Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar
value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated
maximum offering range may be reflected in the form of prospectus filed with the SEC pursuant to Rule&nbsp;424(b)&nbsp;if, in the
aggregate, the changes in volume and price represent no more than 20% change in the maximum aggregate offering price set forth
in the &ldquo;Calculation of Registration Fee&rdquo; table in the effective Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(iii)&nbsp;To include
any material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any
material change to such information in the Registration Statement;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>provided,
however</I></FONT>, that paragraphs (a)(1)(i)&nbsp;and (a)(1)(ii)&nbsp;of this section do not apply if the information required
to be included in a post-effective amendment by those paragraphs is contained in reports filed with or furnished to the SEC by
the registrant pursuant to Section&nbsp;13 or Section&nbsp;15(d)&nbsp;of the Exchange Act that are incorporated by reference in
the Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 4 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt"></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">(2)&nbsp;That, for
the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new
registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed
to be the initial bona fide offering thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">(3)&nbsp;To remove
from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination
of the offering.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(b)&nbsp;The undersigned registrant hereby
undertakes that, for purposes of determining any liability under the Securities Act, each filing of the registrant&rsquo;s annual
report pursuant to Section&nbsp;13(a)&nbsp;or Section&nbsp;15(d)&nbsp;of the Exchange Act (and, where applicable, each filing of
an employee benefit plan&rsquo;s annual report pursuant to Section&nbsp;15(d)&nbsp;of the Exchange Act) that is incorporated by
reference in the Registration Statement shall be deemed to be a new registration statement relating to the securities offered therein,
and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(c)&nbsp;Insofar as indemnification for
liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the registrant
pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the SEC such indemnification
is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification
against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling
person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or
controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel
the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification
by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<!-- Field: Page; Sequence: 5 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt"></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><A NAME="SIGNATURES"></A><B>SIGNATURES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Pursuant to the requirements
of the Securities Act, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements
for filing on Form&nbsp;S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto
duly authorized, in the City of Los Angeles, State of California, on December&nbsp;11, 2020.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="width: 50%; font: bold 10pt Times New Roman, Times, Serif">RELIANCE STEEL&nbsp;&amp; ALUMINUM CO.</TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 3%">By:</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 47%">/s/ JAMES D. HOFFMAN</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">James D. Hoffman</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="font: italic 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: italic 10pt Times New Roman, Times, Serif; color: #212529">President and Chief Executive Officer</TD></TR>
</TABLE>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;&nbsp;</P>

<!-- Field: Page; Sequence: 6 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt"></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>POWER OF ATTORNEY</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Each person whose
signature appears below hereby constitutes and appoints James D. Hoffman, Karla R. Lewis and William A. Smith II, and each of them,
his or her true and lawful attorneys-in-fact and agents, with full power of substitution and revocation, to sign on his or her
behalf, individually and in each capacity stated below, all amendments and post-effective amendments to this Registration Statement
on Form&nbsp;S-8 and to file the same, with all exhibits thereto and any other documents in connection therewith, with the Securities
and Exchange Commission under the Securities Act of 1933, as amended, granting unto such attorneys-in-fact and agents full power
and authority to do and perform each and every act and thing requisite and necessary to be done in and about the premises, as fully
to all intents and purposes as each such person might or could do in person, hereby ratifying and confirming each act that said
attorneys-in-fact and agents may lawfully do or cause to be done by virtue thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Pursuant to the requirements
of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the
date indicated.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center; width: 34%"><FONT STYLE="font-size: 10pt"><B>Signatures</B></FONT></TD>
    <TD STYLE="text-align: center; width: 2%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center; width: 45%"><FONT STYLE="font-size: 10pt"><B>Title</B></FONT></TD>
    <TD STYLE="text-align: center; width: 2%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center; width: 17%"><FONT STYLE="font-size: 10pt"><B>Date</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: middle; text-align: center"><FONT STYLE="font-size: 10pt">/s/ James D. Hoffman</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">President and Chief Executive Officer
(Principal</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">December 11, 2020</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">James D. Hoffman</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Executive Officer); Director</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: middle; text-align: center"><FONT STYLE="font-size: 10pt">/s/ Karla R. Lewis</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Senior Executive Vice President and Chief</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">December 11, 2020</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Karla R. Lewis</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Financial Officer (Principal Financial Officer)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: middle; text-align: center"><FONT STYLE="font-size: 10pt">/s/ Arthur Ajemyan</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Vice President and Corporate Controller</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">December 11, 2020</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Arthur Ajemyan</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">(Principal Accounting Officer)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/ Mark V. Kaminski</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Chairman of the Board; Director</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">December 11, 2020</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Mark V. Kaminski</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/ Sarah J. Anderson</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">December 11, 2020</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Sarah J. Anderson</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/ Lisa L. Baldwin</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">December 11, 2020</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Lisa L. Baldwin</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/ Karen W. Colonias</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">December 11, 2020</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Karen W. Colonias</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/ John G. Figueroa</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">December 11, 2020</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">John G. Figueroa</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/ David H. Hannah</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">December 11, 2020</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">David H. Hannah</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/ Robert A. McEvoy</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">December 11, 2020</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Robert A. McEvoy</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/ Andrew G. Sharkey, III</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">December 11, 2020</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Andrew G. Sharkey, III</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/ Douglas W. Stotlar</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">December 11, 2020</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Douglas W. Stotlar</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

<!-- Field: Page; Sequence: 7; Options: Last -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt"></P></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0">&nbsp;</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>tm2038081d1_ex5-1.htm
<DESCRIPTION>EXHIBIT 5.1
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="text-align: right; margin: 0"><B>Exhibit 5.1</B></P>

<P STYLE="margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD ROWSPAN="7" STYLE="width: 50%; text-align: justify; font-size: 10pt"><IMG SRC="tm2038081d1_ex5-1image001.jpg" ALT=""></TD>
    <TD STYLE="width: 50%; text-align: left; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Hogan
Lovells US LLP</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Columbia
    Square</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">555
    Thirteenth Street, NW</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Washington,
    DC 20004</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">T
    +1 202 637 5600</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">F
    +1 202 637 5910</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">www.hoganlovells.com</FONT></TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">December&nbsp;11, 2020</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Board of Directors</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Reliance Steel&nbsp;&amp; Aluminum Co.<BR>
350 South Grand Avenue, Suite&nbsp;5100<BR>
Los Angeles, California 90071</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We are acting as counsel to Reliance Steel&nbsp;&amp;
Aluminum Co., a Delaware corporation (the &ldquo;<B>Company</B>&rdquo;), in connection with its registration statement on Form&nbsp;S-8
(the &ldquo;<B>Registration Statement</B>&rdquo;), filed with the Securities and Exchange Commission under the Securities Act
of 1933, as amended (the &ldquo;<B>Act</B>&rdquo;) relating to the proposed offering of up to 1,500,000 newly issued&nbsp; shares
of the common stock, par value $0.001 per share, of the Company (the &ldquo;<B>Shares</B>&rdquo;), all of which shares are issuable
pursuant to the Reliance Steel&nbsp;&amp; Aluminum Co. Second Amended and Restated 2015 Incentive Award Plan (the &ldquo;<B>Plan</B>&rdquo;).
This opinion letter is furnished to you at your request to enable you to fulfill the requirements of Item&nbsp;601(b)(5)&nbsp;of
Regulation S-K, 17&nbsp;C.F.R. &sect;&nbsp;229.601(b)(5), in connection with the Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For purposes of this opinion letter, we
have examined copies of such agreements, instruments and documents as we have deemed an appropriate basis on which to render the
opinions hereinafter expressed.&nbsp; In our examination of the aforesaid documents, we have assumed the genuineness of all signatures,
the legal capacity of all natural persons, the accuracy and completeness of all documents submitted to us, the authenticity of
all original documents, and the conformity to authentic original documents of all documents submitted to us as copies (including
pdfs). As to all matters of fact, we have relied on the representations and statements of fact made in the documents so reviewed,
and we have not independently established the facts so relied on. This opinion letter is given, and all statements herein are
made, in the context of the foregoing.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This opinion letter is based as to matters
of law solely on the Delaware General Corporation Law, as amended. We express no opinion herein as to any other statutes, rules&nbsp;or
regulations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Based upon, subject to and limited by
the foregoing, we are of the opinion that following (i)&nbsp;effectiveness of the Registration Statement, (ii)&nbsp;issuance of
the Shares pursuant to the terms of the Plan,&nbsp;and (iii)&nbsp;receipt by the Company of the consideration&nbsp; for the Shares
specified in the applicable resolutions of the Board of Directors and in the Plan,&nbsp;the Shares will be validly issued,&nbsp;fully
paid, and nonassessable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 8pt">Hogan Lovells
US LLP is a limited liability partnership registered in the District of Columbia. &ldquo;Hogan Lovells&rdquo; is an international
legal practice that includes Hogan Lovells US LLP and Hogan Lovells International LLP, with offices in: Alicante Amsterdam Baltimore
Beijing Birmingham Boston Brussels Colorado Springs Denver Dubai Dusseldorf Frankfurt Hamburg Hanoi Ho Chi Minh City Hong Kong
Houston Johannesburg London Los Angeles Luxembourg Madrid Mexico City Miami Milan Minneapolis Monterrey Moscow Munich New York
Northern Virginia Paris Perth Philadelphia Rome San Francisco S&atilde;o Paulo Shanghai Silicon Valley Singapore Sydney Tokyo
Warsaw Washington, D.C. Associated Offices: Budapest Jakarta Riyadh Shanghai FTZ Ulaanbaatar Zagreb. Business Service Centers:
Johannesburg Louisville. Legal Services Center: Berlin. For more information see www.hoganlovells.com</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt"></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 33%; font: 10pt Times New Roman, Times, Serif">Board of Directors</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 34%; text-align: center">-2-</TD>
    <TD STYLE="text-align: right; width: 33%; font: 10pt Times New Roman, Times, Serif">December &nbsp;11, 2020</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">Reliance Steel&nbsp;&amp; Aluminum Co.</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">This opinion letter has been prepared
for use in connection with the Registration Statement. We assume no obligation to advise of any changes in the foregoing subsequent
to the effective date of the Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We hereby consent to the filing of this
opinion letter as Exhibit&nbsp;5.1 to the Registration Statement. In giving this consent, we do not thereby admit that we are
an &ldquo;expert&rdquo; within the meaning of the Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Very truly yours,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">/s/ Hogan Lovells US LLP</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">HOGAN LOVELLS US LLP</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 2; Options: Last -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt"></P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>tm2038081d1_ex23-1.htm
<DESCRIPTION>EXHIBIT 23.1
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Exhibit 23.1&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Consent of Independent Registered Public
Accounting Firm</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Board of Directors<BR>
Reliance Steel&nbsp;&amp; Aluminum Co.:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We consent to the use of our reports dated February&nbsp;27,
2020, with respect to the consolidated balance sheets of Reliance Steel&nbsp;&amp; Aluminum Co. and subsidiaries as of December&nbsp;31,
2019 and 2018, the related consolidated statements of income, comprehensive income, equity, and cash flows for each of the years
in the three-year period ended December&nbsp;31, 2019, and the related notes and financial statement schedule II of valuation and
qualifying accounts (collectively, the consolidated financial statements), and the effectiveness of internal control over financial
reporting as of December&nbsp;31, 2019, incorporated herein by reference.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">Our report dated February&nbsp;27,
2020 refers to a change in Reliance Steel&nbsp;&amp; Aluminum Co.&rsquo;s method of accounting for leases as of January&nbsp;1,
2019 due to the adoption of the </FONT>Accounting Standard Update (ASU) No.&nbsp;2016-02, <I>Leases (Topic 842)</I> and all related
amendments.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font-size: 10pt; border-collapse: collapse; width: 100%">
<TR STYLE="font-size: 10pt; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%; text-align: left"></TD>
    <TD STYLE="font-size: 10pt; width: 50%"><FONT STYLE="font-size: 10pt">/s/ KPMG LLP</FONT></TD></TR>
<TR STYLE="font-size: 10pt; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-size: 10pt">Los Angeles, California</FONT></TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font-size: 10pt; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">December&nbsp;11, 2020</FONT></TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 1; Options: NewSection Last -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt"></P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>4
<FILENAME>tm2038081d1_ex5-1image001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 tm2038081d1_ex5-1image001.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  (! 0(! 0(" @(" @(" P4# P,#
M P8$! ,%!P8'!P<&!P<("0L)" @*" <'"@T*"@L,# P,!PD.#PT,#@L,# S_
MVP!# 0(" @,# P8# P8," <(# P,# P,# P,# P,# P,# P,# P,# P,# P,
M# P,# P,# P,# P,# P,# P,# P,# S_P  1" !M &\# 2(  A$! Q$!_\0
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M4?8H/^>,/_?(J2BL/[0Q/_/R7_@3_P Q\J(_L4'_ #QA_P"^11]B@_YXP_\
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M4445(@HHHH **** "BBB@ KT#]EO_DNVA?\ ;Q_Z3RUY_7H'[+?_ "7;0O\
MMX_])Y:^O\/_ /DI<#_U]A_Z4C'$?PGZ'G]?G#_P62^)?Q2_9/\ B%\-]0\%
M?&3X@Z9;_$K7I[*ZTL26_P!CTR-#;A5MP4+#_6M]XGM7Z/5^9O\ P<9_:3+^
MSS]A:$7W_"2W@MS.#Y8D_P!#V[L<[<XSCM7W?@K+FXRCA9QC*%15$U**DM(R
M:W3M9I:G+CE^XN?>NE? _5-)^#EUX1;XE>.KS49]ZKXHGEA.LP9<,-I"[!M
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MI+%/FHU*5.=X.SE52=X.]Y1CK?2]E=+4FGCG*25M[O[C]&0 ;QK??%]J4$F
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MVE?%WP@_9.;XE3> =(U'4;"R.I:IHL?BE5M[>V"R.S0WGD$7#$+%L41C>9@
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M)YH8F53''+.ZJ$4<XS7O%I9Q65K%;V\,5O;VZ".**)!''$B@!551PJ@   <
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M*/Q,U+PZQFTE_&?B/^T;?3)2C1^?#;HD</VC8S+YSJ\@#MA@3FN9\7_\$X?
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-W[R\PJN,:3C':Q__V0$!

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
