Wise Metals Group LLC
PREFERABILITY LETTER REGARDING CHANGE IN ACCOUNTING PRINCIPLE
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<TYPE>EX-10.54
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<DESCRIPTION>PREFERABILITY LETTER REGARDING CHANGE IN ACCOUNTING PRINCIPLE
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 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="right"><FONT FACE="Times New Roman" SIZE="2"><B>Exhibit 10.54 </B></FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="Times New Roman"
SIZE="2">June&nbsp;20, 2008 </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">Board of Directors </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">Wise Metals
Group LLC </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">857 Elkridge Landing Road, Suite 600 </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">Linthicum, MD
21093 </FONT></P> <P STYLE="margin-top:24px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">Dear Directors: </FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">We are providing this letter to you
for inclusion as an exhibit to your Form 10-Q filing pursuant to Item&nbsp;601 of Regulation S-K. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">We have been provided a copy of the Company&#146;s
Quarterly Report on Form 10-Q for the period ended March&nbsp;31, 2008. Note 5 therein describes a change in accounting principle for the amortization of the unrecognized gain/loss from the standard amortization methodology under FAS 106 and FAS 87,
which is a methodology of amortizing the net gain or loss that exceeds 10 percent of the greater of the accumulated postretirement benefit obligation or the market-related value of plan assets over the remaining service period, to a methodology of
fully recognizing any gain or loss in excess of 45% of the greater of (1)&nbsp;Accumulated Post-Retirement Benefit Obligation (&#147;APBO&#148;) and (2)&nbsp;market value of assets (&#147;MVA&#148;) and amortizing any gain or loss between
10%&#151;45% of the greater of (1)&nbsp;APBO and (2)&nbsp;MVA over the remaining service period. It should be understood that the preferability of one acceptable method of accounting over another for the amortization of unrecognized gains/losses has
not been addressed in any authoritative accounting literature, and in expressing our concurrence below we have relied on management&#146;s determination that this change in accounting principle is preferable. Based on our reading of
management&#146;s stated reasons and justification for this change in accounting principle in the Form 10-Q, and our discussions with management as to their judgment about the relevant business planning factors relating to the change, we concur with
management that such change represents, in the Company&#146;s circumstances, the adoption of a preferable accounting principle in conformity with Statement of Financial Accounting Standards No.&nbsp;154, <I>Accounting Changes and Error
Corrections</I>. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">We have not audited any financial statements of the Company as of any date or for any period subsequent to December&nbsp;31, 2007.
Accordingly, our comments are subject to change upon completion of an audit of the financial statements covering the period of the accounting change. </FONT></P> <P STYLE="font-size:24px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
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<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">Very truly yours,</FONT></TD></TR>
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<TD VALIGN="top" STYLE="BORDER-BOTTOM:1px solid #000000"><FONT FACE="Times New Roman" SIZE="2">/s/ PricewaterhouseCoopers LLP</FONT></TD></TR>
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<TD VALIGN="bottom"><FONT FACE="Times New Roman" SIZE="2">PricewaterhouseCoopers LLP</FONT></TD></TR>
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