UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, DC 20549

FORM 8-K

CURRENT REPORT PURSUANT
TO SECTION 13 OR 15(D) OF THE
SECURITIES EXCHANGE ACT OF 1934

Commercial Metals Company

(Exact Name of Registrant as Specified in Its Charter)

Delaware

1-4304		75-0725338
(Commission File Number)		(IRS Employer Identification No.)
6565 N. MacArthur Blvd.
Irving, Texas		75039
(Address of Principal Executive Offices)		(Zip Code)

     Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

     o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

     o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

     o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

     o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

 

 

Other Events

Item 8.01 Other Events

     Commercial Metals Company (the “Company”) is filing this Current Report on Form 8-K for the purpose of conforming certain of its historical business segment information to reflect its realigned segment reporting structure, which the Company changed effective for the quarter ended November 30, 2007. The Company’s segments are as follows: Americas Recycling, Americas Mills, Americas Fabrication and Distribution, International Mills and International Fabrication and Distribution. The segment change is in accordance with the provisions of Statement of Financial Accounting Standard No. 131, Disclosures about Segments of an Enterprise and Related Information, and reflects the manner in which the Company is currently managing its businesses. This Current Report on Form 8-K updates the following information in the Company’s Annual Report on Form 10-K for the year ended August 31, 2007 to reflect the segment change:

     Form 10-K:

			Item 1. Business
			Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations
			Item 8. Financial Statements and Supplementary Data (revisions to Note 14)

     All updates to the Company’s Annual Report on Form 10-K relate solely to the presentation of segment-specific disclosures on a basis consistent with the realigned segment reporting structure and have no effect on the Company’s previously reported results of operations, financial condition, or cash flows. All other information in the Annual Report on Form 10-K remains unchanged and has not been otherwise updated for events occurring after the date of the report. The information in this Current Report on Form 8-K should be read in conjunction with the Company’s Annual Report on Form 10-K, which was filed with the Securities and Exchange Commission (except for the items updated herein).

     The information in this Current Report on Form 8-K is deemed incorporated by reference into the Company’s registration statements filed under the Securities Exchange Act of 1933, as amended.

Item 9.01 Financial Statements and Exhibits

     (d) Exhibits

	23.1		Consent of Independent Registered Public Accounting Firm.
	99.1		From Commercial Metals Company Annual Report on Form 10-K for the year ended August 31, 2007: “Part I — Item 1. Business”, “Part II - Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations”, and “Part II — Item 8. Financial Statements and Supplementary Data (revisions to Note 14).”

SIGNATURES

     Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

		COMMERCIAL METALS COMPANY
Date: January 8, 2008
		By:		/s/ William B. Larson
		Name:		William B. Larson
		Title:		Senior Vice President and Chief Financial Officer

EXHIBIT INDEX

Exhibit No.		Description of Exhibit
23.1		Consent of Independent Registered Public Accounting Firm.
99.1		From Commercial Metals Company Annual Report on Form 10-K for the year ended August 31, 2007:
		“Part I — Item 1. Business”, “Part II — Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations”, and “Part II — Item 8. Financial Statements and Supplementary Data (revisions to Note 14).”