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The following items were the subject of a
Form 12b-25 and are included herein:Part I, Item 1Part I, Item 2Part I, Item 3Part I, Item 4Information required by Part II of Form 10-Q
was previously filed on our Quarterly Report
on Form 10-Q for the period ended September
30, 2004 filed November 15, 2004. That
information is superceded by the Part II
information included in this report.
 UNITED STATES SECURITIES AND EXCHANGE COMMISSION
 WASHINGTON, D.C. 20549
 FORM 10-Q/A
 þ
    
    Quarterly report pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934For the quarterly period ended
September 30, 2004, oro
    
    Transition report pursuant to
Section 13 or 15(d) of the Securities Exchange Act of 1934For the transition period from
           to
          .
 Commission File Number 0-17028
 Ironton Iron, Inc.
  Ohio
(State or other jurisdiction of
incorporation or organization)
    
    31-1117407
(IRS Employer
Identification No.)
 5445 Corporate Drive, Suite 200, Troy, Michigan
(Address of principal executive offices)
    
    48098-2683
(Zip code)
 
 o þ
 o þ




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TABLE OF CONTENTS
 PART I. FINANCIAL INFORMATIONItem 1. Financial StatementsStatements of Net Liabilities in LiquidationStatement of DeficiencyNotes to Interim Condensed Financial StatementsItem 2. Managements Discussion and Analysis of Financial Condition and Results of OperationsItem 3. Quantitative and Qualitative Disclosure about Market RisksItem 4. Controls and ProceduresPART II. OTHER INFORMATIONItem 1. Legal ProceedingsItem 6. Exhibits and Reports on Form 8-KSignatureExhibit IndexSection 302 Certification of Chief Executive & Chief Financial OfficersSection 906 Certification of Chief Executive & Chief Financial Officers
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Item 1. Financial Statements
 Ironton Iron, Inc.
(In Process of Orderly Shutdown)
 
 Statements of Net Liabilities in Liquidation
 (in thousands of dollars)
 September 30,
    
    
    December 31,2004
    
    
    2003(Unaudited)
    
    
    (Restated)Assets:Assets held for sale
    
    $
    
    
    
    $
    341Due from affiliates
    
    
    
    
    
    
    140Total assets
    
    
    
    
    
    
    481Liabilities:Accrued liabilities
    
    
    
    
    
    
    481Liabilities
subject to compromise:At recorded
amounts
    
    
    947
    
    
    
    Adjustment
to fair value
    
    
    (947
    )
    
    
    Total
liabilities subject to compromise
    
    
    
    
    
    
    Total liabilities
    
    
    
    
    
    
    481Net liabilities in liquidation
    
    $
    
    
    
    $
    
 See accompanying notes.
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Ironton Iron, Inc.
(In Process of Orderly Shutdown)
 
 Statement of Deficiency  (in thousands of dollars)
 Nine Months EndedSeptember 30, 2004(Unaudited and Restated)Net liabilities in liquidation at December 31, 2003,
as originally reported
    
    $
    74,049Adjustment of amounts due to/from affiliates to fair
value
    
    
    (74,049
    )Net liabilities in liquidation at December 31, 2003,
as restated
    
    
    Adjustment to fair value of assets held for sale
    
    
    (341
    )Adjustment
of amount due from affiliates
    
    
    (10
    )Adjustment of accrued liabilities to fair value, net
    
    
    351Net liabilities in liquidation at September 30, 2004
    
    $
    
 See accompanying notes.
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##### Table of Contents



Ironton Iron, Inc.
(In Process of Orderly Shutdown)
 
 Notes to Interim Condensed Financial Statements
 September 30, 2004 (Unaudited)
 1. Background and Summary of Significant Accounting Policies
 Background and Summary of Significant Developments
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Ironton Iron, Inc.
(In Process of Orderly Shutdown)
 Notes to Interim Condensed Financial Statements
 September 30, 2004 (Unaudited)
 1. Background and Summary of Significant Accounting Policies (continued)
 Proceedings under Chapter 11 of the Bankruptcy Code
 INTERMET Corporation, et al.
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Ironton Iron, Inc.
(In Process of Orderly Shutdown)
 Notes to Interim Condensed Financial Statements
 September 30, 2004 (Unaudited)
 1. Background and Summary of Significant Accounting Policies (continued)
 Basis of Accounting
  Restatement of December 31, 2003 Statement of Net Liabilities in Liquidation
  Liabilities Subject to Compromise
  Use of Estimates
  2. Income Taxes
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Ironton Iron, Inc.
(In Process of Orderly Shutdown)
 Notes to Interim Condensed Financial Statements
 September 30, 2004 (Unaudited)
 3. Related Party Transactions
   4. Commitments and Contingencies
  5. Guarantee of Debt
 Senior Notes
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Ironton Iron, Inc.
(In Process of Orderly Shutdown)
 Notes to Interim Condensed Financial Statements
 September 30, 2004 (Unaudited)
 5. Guarantee of Debt (continued)
 Bank Credit Agreement
   Debtor-in-Possession Credit Facility
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Forward Looking Statement
 The following Item 2. Managements Discussion and Analysis of Financial Condition and Results of
Operations and Item 3. Quantitative and Qualitative Disclosures about Market Risk contain
forward-looking statements within the meaning of the Private Securities Litigation Reform Act of
1995. When used in these sections, the words anticipate, believe, estimate and expect and
similar expressions are generally intended to identify forward-looking statements. Readers are
cautioned that any forward-looking statements, including statements regarding the intent, belief or
current expectations of Ironton or its management, are not guarantees of future performance and
involve risks and uncertainties, and that actual results may differ materially from those in the
forward-looking statements as a result of various factors including, but not limited to:
 
    
    the ability of Ironton to liquidate its assets at the stated values,
    
    the future costs that may be associated with the liquidation, including, but not limited to, environmental remediation
work that may be required at Irontons property for which Ironton has no accrual, and
    
    other risks detailed from time to time in Irontons filings with the Securities and Exchange Commission.
 Ironton undertakes no obligation to publicly update or revise any forward-looking statements.
 
 Item 2. Managements Discussion and Analysis of Financial Condition and Results of Operations
 Plant Closure and Liquidation Update
     Assets and Liabilities following the Plan for Orderly Shutdown
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Guarantee of Debt
      Proceedings under Chapter 11 of the Bankruptcy Code
 INTERMET Corporation, et al.
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Accounting Impact of Bankruptcy Proceedings
   
 Item 3. Quantitative and Qualitative Disclosures about Market Risk
  
 Item 4. Controls and Procedures
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Item 1. Legal Proceedings
 In re:
INTERMET Corporation, et al
  Item 2. Changes in Securities and Use of Proceeds
  Item 3. Defaults upon Senior Securities
  Item 4. Submission of Matters to a Vote of Security Holders
  Item 5. Other Information
  
 Item 6. Exhibits and Reports on Form 8-K
   ExhibitNumber
    
    Description of Exhibit31
    
    Certification by the Chief Executive Officer and Chief
Financial Officer Pursuant to Section 302 of the
Sarbanes-Oxley Act of 200232
    
    Certification of Periodic Financial Report by the Chief
Executive Officer and Chief Financial Officer Pursuant to
Section 906 of the Sarbanes-Oxley Act of 2002
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Ironton Iron, Inc.By:
    /s/ Robert E. BeltsRobert E. BeltsPresident and Director of Ironton Iron, Inc.
(Principal Executive Officer and Principal Financial Officer)Date:
    October 31, 2005 14




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ExhibitNumber
    
    Description of Exhibit31
    
    Certification by the Chief Executive Officer and Chief Financial Officer Pursuant to
Section 302 of the Sarbanes-Oxley Act of 200232
    
    Certification of Periodic Financial
Report by the Chief Executive Officer and Chief
Financial Officer Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002