Preferability Letter from PricewaterhouseCoopers LLP to Wise Metals Group LLC Regarding Change in Accounting Principle

Exhibit 10.54

June 20, 2008

Board of Directors

Wise Metals Group LLC

857 Elkridge Landing Road, Suite 600

Linthicum, MD 21093

Dear Directors:

We are providing this letter to you for inclusion as an exhibit to your Form 10-Q filing pursuant to Item 601 of Regulation S-K.

We have been provided a copy of the Company’s Quarterly Report on Form 10-Q for the period ended March 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) Accumulated Post-Retirement Benefit Obligation (“APBO”) and (2) market value of assets (“MVA”) and amortizing any gain or loss between 10%—45% of the greater of (1) APBO and (2) 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’s determination that this change in accounting principle is preferable. Based on our reading of management’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’s circumstances, the adoption of a preferable accounting principle in conformity with Statement of Financial Accounting Standards No. 154, Accounting Changes and Error Corrections.

We have not audited any financial statements of the Company as of any date or for any period subsequent to December 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.