UNITED
STATES


SECURITIES
AND EXCHANGE COMMISSION


WASHINGTON,
D.C. 20549





FORM
10-K/A


(Amendment
No. 2)









x
            Annual
      report pursuant to Section 13 or 15(d) of the Securities Exchange Act
      of 1934 for the fiscal year ended December 31,
  2008,




OR




 ̈
            Transition
      report pursuant to Section 13 or 15(d) of the Securities Exchange Act
      of 1934 for the transition period from 
      to 
      .




Commission
file number 1-12164









WOLVERINE
TUBE, INC.


(Exact
name of registrant as specified in its charter)




---

Delaware
            
            63-0970812(State
      of Incorporation)
            
            (IRS
      Employer Identification No.)200
      Clinton Avenue West, 10 th
      Floor
              Huntsville,
      Alabama
            
            35801(Address
      of principal executive offices)
            
            (Zip
      Code)




(256)
353-1310


(Registrant’s
Telephone Number, including Area Code)









Securities
registered pursuant to Section 12(b) of the Act: None




Securities
registered pursuant to Section 12(g) of the Act: None




---



Indicate
by check mark whether the registrant is a well-known seasoned issuer, as defined
in Rule 405 of the Securities Act.   YES    ̈
    NO   x




Indicate
by check mark if the registrant is not required to file reports pursuant to
Section 13 or Section 15(d) of the Act.   YES  
x
    NO    ̈




Indicate
by check mark whether the registrant (1) has filed all reports required to
be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934
during the preceding 12 months (or for such shorter period that the registrant
was required to file such reports), and (2) has been subject to such filing
requirements for the past 90 days.   YES    ̈
    NO   x




Note: The
registrant, as a voluntary filer, is not subject to the filing requirements
under Section 13 or 15(d) of the Securities Exchange Act of 1934 (the
“Exchange Act”) but has been filing all reports required to be filed by those
sections for the preceding 12 months.




Indicate
by check mark whether the registrant has submitted electronically and posted on
its corporate Web site, if any, every Interactive Data File required to be
submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this
chapter) during the preceding 12 months (or for such shorter period that the
registrant was required to submit and post such files). Yes  ̈ No  ̈


Indicate
by check mark if disclosure of delinquent filers pursuant to Item 405 of
Regulation S-K is not contained herein, and will not be contained, to the best
of the registrant’s knowledge, in definitive proxy or information statements
incorporated by reference in Part III of this Form 10-K or any amendment to this
Form 10-K.   ̈




Indicate
by check mark whether the registrant is a large accelerated filer, an
accelerated filer, a non-accelerated filer, or a smaller reporting company. See
definitions of “large accelerated filer,”  “accelerated filer” and
“smaller reporting company” in Rule 12b-2 of the Exchange Act. (Check
one):




Large
      accelerated filer    ̈
            
            Accelerated
      filer    ̈Non-accelerated
      filer    ̈
            
            Smaller
      reporting company   x(Do
      not check if smaller reporting company)




Indicate
by check mark whether the registrant is a shell company (as defined in Rule
12b-2 of the Exchange Act).   YES    ̈
    NO   x




The
aggregate market value of the voting and non-voting common equity held by
non-affiliates of the registrant as of  June 29, 2008 was
approximately $28,691,721 based upon the closing price of $0.72 for the Common
Stock reported for such date on the Over the Counter Bulletin Board. For
purposes of this disclosure, shares of Common Stock held by executive officers,
directors, and other affiliates of the registrant have been excluded because
such persons may be deemed to be affiliates.




Indicate
the number of shares outstanding of each class of Common Stock, as of the latest
practicable date:




Class
            
            Outstanding
      as of June 10, 2009Common
      Stock, $0.01 par value
            
            40,623,736
      Shares










EXPLANATORY
NOTE





This Amendment No. 2 to the Wolverine
Tube, Inc.’s Annual Report on Form 10-K for the fiscal year ended December 31,
2008 is being filed for the sole purpose of correcting a typographical error in
the Amendment No. 1 to the Form 10-K filed on July 8, 2009.  The
“Report of Independent Registered Public Accounting Firm” and Exhibit 23.1
“Consent of Independent Registered Public Accounting Firm” contained an
incorrect date of June 10, 2009.  The date should have been June 11,
2009.




This
Amendment does not amend, update or change any other items or disclosures in the
Original Filing and does not reflect events occurring after the Original Filing.
No other changes are being made by means of this filing.













Report
of Independent Registered Public Accounting Firm




The Board
of Directors and Stockholders


Wolverine
Tube, Inc.:




We have
audited the accompanying consolidated balance sheets of Wolverine Tube, Inc.
and subsidiaries (the Company) as of December 31, 2008 and 2007, and
the related consolidated statements of operations, stockholders’ equity
(deficit) and comprehensive income (loss), and cash flows for the years then
ended. In connection with our audits of the consolidated financial statements,
we also have audited the accompanying financial statement schedule II. These
consolidated financial statements and schedule are the responsibility of the
Company’s management. Our responsibility is to express an opinion on these
consolidated financial statements and schedule based on our audits.




We
conducted our audits in accordance with the standards of the Public Company
Accounting Oversight Board (United States). Those standards require that we plan
and perform the audit to obtain reasonable assurance about whether the financial
statements are free of material misstatement. An audit includes examining, on a
test basis, evidence supporting the amounts and disclosures in the financial
statements. An audit also includes assessing the accounting principles used and
significant estimates made by management, as well as evaluating the overall
financial statement presentation. We believe that our audits provide a
reasonable basis for our opinion.




In our
opinion, the consolidated financial statements referred to above present fairly,
in all material respects, the financial position of Wolverine Tube, Inc. and
subsidiaries as of December 31, 2008 and 2007, and the results of their
operations and their cash flows for the years then ended in conformity with
U.S. generally accepted accounting principles. Also, in our opinion, the
related financial statement schedule, when considered in relation to the basic
consolidated financial statements taken as a whole, presents fairly, in all
material respects the information set forth therein.




The
accompanying consolidated financial statements and schedule have been prepared
assuming that the Company will continue as a going concern. As discussed in note
1 to the consolidated financial statements, the Company does not currently have
additional borrowing capacity, and future funding requirements with respect to
its liquidity requirements could vary materially from the Company’s current
estimates. Those matters raise substantial doubt about the Company’s ability to
continue as a going concern. Management’s plans in regard to these matters are
also described in note 1. The consolidated financial statements and schedule do
not include any adjustments that might result from the outcome of this
uncertainty.




/s/
      KPMG LLPBirmingham,
      AlabamaJune 11,
      2009











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


WOLVERINE
      TUBE, INC.July
      30, 2009
                              By:
                              
                              /s/
      David A. OwenDavid
      A. OwenSenior
      Vice President, Chief Financial Officer and Secretary