0001104659-14-006452.txt : 20140731 0001104659-14-006452.hdr.sgml : 20140731 20140204190611 ACCESSION NUMBER: 0001104659-14-006452 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20140204 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Covol Fuels No. 4, LLC CENTRAL INDEX KEY: 0001477347 IRS NUMBER: 371554452 STATE OF INCORPORATION: UT FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 BUSINESS PHONE: (801) 984-9400 MAIL ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Dutch Quality Stone, Inc. CENTRAL INDEX KEY: 0001477349 IRS NUMBER: 341834781 STATE OF INCORPORATION: OH FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 BUSINESS PHONE: (801) 984-9400 MAIL ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Eldorado Stone Acquisition Co., LLC CENTRAL INDEX KEY: 0001477352 IRS NUMBER: 233070498 STATE OF INCORPORATION: UT FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 BUSINESS PHONE: (801) 984-9400 MAIL ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Headwaters Heavy Oil, LLC CENTRAL INDEX KEY: 0001477379 IRS NUMBER: 593819176 STATE OF INCORPORATION: UT FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 BUSINESS PHONE: (801) 984-9400 MAIL ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Entegra Roof Tile, LLC CENTRAL INDEX KEY: 0001598943 IRS NUMBER: 650762557 STATE OF INCORPORATION: FL FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10701 SOUTH RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 BUSINESS PHONE: (801) 984-9400 MAIL ADDRESS: STREET 1: 10701 SOUTH RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HCM Utah, LLC CENTRAL INDEX KEY: 0001477363 IRS NUMBER: 201715852 STATE OF INCORPORATION: UT FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 BUSINESS PHONE: (801) 984-9400 MAIL ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Headwaters Construction Materials, Inc. CENTRAL INDEX KEY: 0001477367 IRS NUMBER: 753130509 STATE OF INCORPORATION: UT FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 BUSINESS PHONE: (801) 984-9400 MAIL ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Headwaters Technology Innovation Group, Inc. CENTRAL INDEX KEY: 0001477373 IRS NUMBER: 870707919 STATE OF INCORPORATION: UT FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 BUSINESS PHONE: (801) 984-9400 MAIL ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Headwaters Synfuel Investments, LLC CENTRAL INDEX KEY: 0001477374 IRS NUMBER: 201641652 STATE OF INCORPORATION: UT FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 BUSINESS PHONE: (801) 984-9400 MAIL ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Headwaters Plant Services, Inc. CENTRAL INDEX KEY: 0001517360 IRS NUMBER: 273648388 STATE OF INCORPORATION: UT FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10635 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SALT LAKE CITY STATE: UT ZIP: 84095 BUSINESS PHONE: (801) 984-9400 MAIL ADDRESS: STREET 1: 10635 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SALT LAKE CITY STATE: UT ZIP: 84095 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Entegra Roof Tile Delivery, LLC CENTRAL INDEX KEY: 0001598942 IRS NUMBER: 650769976 STATE OF INCORPORATION: FL FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10701 SOUTH RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 BUSINESS PHONE: (801) 984-9400 MAIL ADDRESS: STREET 1: 10701 SOUTH RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Headwaters Clean Carbon Services LLC CENTRAL INDEX KEY: 0001598946 IRS NUMBER: 300543994 STATE OF INCORPORATION: UT FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10701 SOUTH RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 BUSINESS PHONE: (801) 984-9400 MAIL ADDRESS: STREET 1: 10701 SOUTH RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HCM Louisiana, LLC CENTRAL INDEX KEY: 0001598949 IRS NUMBER: 800787948 STATE OF INCORPORATION: UT FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10701 SOUTH RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 BUSINESS PHONE: (801) 984-9400 MAIL ADDRESS: STREET 1: 10701 SOUTH RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HEADWATERS INC CENTRAL INDEX KEY: 0001003344 STANDARD INDUSTRIAL CLASSIFICATION: CONCRETE PRODUCTS, EXCEPT BLOCK & BRICK [3272] IRS NUMBER: 870547337 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10701 SOUTH RIVERFRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 BUSINESS PHONE: 8019849400 MAIL ADDRESS: STREET 1: 10701 SOUTH RIVERFRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 FORMER COMPANY: FORMER CONFORMED NAME: COVOL TECHNOLOGIES INC DATE OF NAME CHANGE: 19951113 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Eldorado SC-Acquisition Co. CENTRAL INDEX KEY: 0001477351 IRS NUMBER: 201106424 STATE OF INCORPORATION: UT FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 BUSINESS PHONE: (801) 984-9400 MAIL ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Eldorado Stone LLC CENTRAL INDEX KEY: 0001477354 IRS NUMBER: 330910603 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 BUSINESS PHONE: (801) 984-9400 MAIL ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HES Ethanol Holdings, LLC CENTRAL INDEX KEY: 0001516972 IRS NUMBER: 000000000 STATE OF INCORPORATION: UT FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SALT LAKE CITY STATE: UT ZIP: 84095 BUSINESS PHONE: (801) 984-9400 MAIL ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SALT LAKE CITY STATE: UT ZIP: 84095 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Entegra Roof Tile Okeechobee, LLC CENTRAL INDEX KEY: 0001598939 IRS NUMBER: 202213915 STATE OF INCORPORATION: FL FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10701 SOUTH RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 BUSINESS PHONE: (801) 984-9400 MAIL ADDRESS: STREET 1: 10701 SOUTH RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HCM Stone, LLC CENTRAL INDEX KEY: 0001477360 IRS NUMBER: 201106210 STATE OF INCORPORATION: UT FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 BUSINESS PHONE: (801) 984-9400 MAIL ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Stonecraft Manufacturing, LLC CENTRAL INDEX KEY: 0001477365 IRS NUMBER: 364644860 STATE OF INCORPORATION: OH FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 BUSINESS PHONE: (801) 984-9400 MAIL ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Headwaters Ethanol Operators, LLC CENTRAL INDEX KEY: 0001477378 IRS NUMBER: 900266205 STATE OF INCORPORATION: UT FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 BUSINESS PHONE: (801) 984-9400 MAIL ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Eldorado Stone Funding Co., LLC CENTRAL INDEX KEY: 0001477382 IRS NUMBER: 201162241 STATE OF INCORPORATION: UT FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 BUSINESS PHONE: (801) 984-9400 MAIL ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Covol Fuels Alabama No. 5, LLC CENTRAL INDEX KEY: 0001598931 IRS NUMBER: 452713723 STATE OF INCORPORATION: UT FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10701 SOUTH RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 BUSINESS PHONE: (801) 984-9400 MAIL ADDRESS: STREET 1: 10701 SOUTH RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Covol Fuels Alabama No. 3, LLC CENTRAL INDEX KEY: 0001598933 IRS NUMBER: 452712690 STATE OF INCORPORATION: UT FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10701 SOUTH RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 BUSINESS PHONE: (801) 984-9400 MAIL ADDRESS: STREET 1: 10701 SOUTH RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Atlantic Shutter Systems, Inc. CENTRAL INDEX KEY: 0001477342 IRS NUMBER: 311803461 STATE OF INCORPORATION: SC FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 BUSINESS PHONE: (801) 984-9400 MAIL ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Covol Fuels No. 2, LLC CENTRAL INDEX KEY: 0001477345 IRS NUMBER: 371554450 STATE OF INCORPORATION: UT FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 BUSINESS PHONE: (801) 984-9400 MAIL ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Covol Engineered Fuels, LC CENTRAL INDEX KEY: 0001477344 IRS NUMBER: 900221443 STATE OF INCORPORATION: UT FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 BUSINESS PHONE: (801) 984-9400 MAIL ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 FILER: COMPANY DATA: COMPANY CONFORMED NAME: L-B Stone, LLC CENTRAL INDEX KEY: 0001477370 IRS NUMBER: 061669668 STATE OF INCORPORATION: UT FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 BUSINESS PHONE: (801) 984-9400 MAIL ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Environmental Technologies Group, LLC CENTRAL INDEX KEY: 0001477358 IRS NUMBER: 900129013 STATE OF INCORPORATION: UT FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 BUSINESS PHONE: (801) 984-9400 MAIL ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Headwaters Energy Services Corp. CENTRAL INDEX KEY: 0001477377 IRS NUMBER: 830380929 STATE OF INCORPORATION: UT FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 BUSINESS PHONE: (801) 984-9400 MAIL ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Covol Fuels Alabama No. 4, LLC CENTRAL INDEX KEY: 0001598932 IRS NUMBER: 452713036 STATE OF INCORPORATION: UT FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10701 SOUTH RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 BUSINESS PHONE: (801) 984-9400 MAIL ADDRESS: STREET 1: 10701 SOUTH RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Roof Tile Acquisition, LLC CENTRAL INDEX KEY: 0001598945 IRS NUMBER: 464211757 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10701 SOUTH RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 BUSINESS PHONE: (801) 984-9400 MAIL ADDRESS: STREET 1: 10701 SOUTH RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Headwaters CTL, LLC CENTRAL INDEX KEY: 0001477375 IRS NUMBER: 900221795 STATE OF INCORPORATION: UT FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 BUSINESS PHONE: (801) 984-9400 MAIL ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Headwaters Construction Materials, LLC CENTRAL INDEX KEY: 0001477371 IRS NUMBER: 201260889 STATE OF INCORPORATION: UT FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 BUSINESS PHONE: (801) 984-9400 MAIL ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Global Climate Reserve Corp CENTRAL INDEX KEY: 0001477359 IRS NUMBER: 841617589 STATE OF INCORPORATION: UT FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 BUSINESS PHONE: (801) 984-9400 MAIL ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Headwaters Resources, Inc. CENTRAL INDEX KEY: 0001477381 IRS NUMBER: 870619697 STATE OF INCORPORATION: UT FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 BUSINESS PHONE: (801) 984-9400 MAIL ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Entegra Roof Tile Sales, LLC CENTRAL INDEX KEY: 0001598941 IRS NUMBER: 651060533 STATE OF INCORPORATION: FL FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10701 SOUTH RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 BUSINESS PHONE: (801) 984-9400 MAIL ADDRESS: STREET 1: 10701 SOUTH RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Covol Fuels No. 5, LLC CENTRAL INDEX KEY: 0001477348 IRS NUMBER: 371554453 STATE OF INCORPORATION: UT FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 BUSINESS PHONE: (801) 984-9400 MAIL ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Tapco International Corp CENTRAL INDEX KEY: 0001477364 IRS NUMBER: 383475026 STATE OF INCORPORATION: MI FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 BUSINESS PHONE: (801) 984-9400 MAIL ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Headwaters Services Corp CENTRAL INDEX KEY: 0001477376 IRS NUMBER: 870620660 STATE OF INCORPORATION: UT FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 BUSINESS PHONE: (801) 984-9400 MAIL ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Covol Fuels Chinook, LLC CENTRAL INDEX KEY: 0001598927 IRS NUMBER: 452713771 STATE OF INCORPORATION: UT FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10701 SOUTH RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 BUSINESS PHONE: (801) 984-9400 MAIL ADDRESS: STREET 1: 10701 SOUTH RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Eldorado Stone Operations, LLC CENTRAL INDEX KEY: 0001477356 IRS NUMBER: 912054852 STATE OF INCORPORATION: UT FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 BUSINESS PHONE: (801) 984-9400 MAIL ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FlexCrete Building Systems, L.C. CENTRAL INDEX KEY: 0001598950 IRS NUMBER: 870662892 STATE OF INCORPORATION: UT FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10701 SOUTH RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 BUSINESS PHONE: (801) 984-9400 MAIL ADDRESS: STREET 1: 10701 SOUTH RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Chihuahua Stone, LLC CENTRAL INDEX KEY: 0001477343 IRS NUMBER: 200225701 STATE OF INCORPORATION: UT FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 BUSINESS PHONE: (801) 984-9400 MAIL ADDRESS: STREET 1: 10653 S. RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Covol Fuels Alabama No. 7, LLC CENTRAL INDEX KEY: 0001598930 IRS NUMBER: 452712783 STATE OF INCORPORATION: UT FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10701 SOUTH RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 BUSINESS PHONE: (801) 984-9400 MAIL ADDRESS: STREET 1: 10701 SOUTH RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Covol Fuels Rock Crusher, LLC CENTRAL INDEX KEY: 0001598929 IRS NUMBER: 452723884 STATE OF INCORPORATION: UT FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10701 SOUTH RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 BUSINESS PHONE: (801) 984-9400 MAIL ADDRESS: STREET 1: 10701 SOUTH RIVER FRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 CORRESP 1 filename1.htm

 

February 4, 2014

 

VIA EDGAR

 

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

Re:                             Headwaters Incorporated and Subsidiary Guarantors

Registration Statement on Form S-4

 

Ladies and Gentlemen:

 

On behalf of Headwaters Incorporated, a Delaware corporation (the “Issuer”), and the Issuer’s subsidiary guarantors (collectively, the “Guarantors” and, together with the Issuer, the “Registrants”), we hereby submit for filing by direct electronic transmission under the Securities Act of 1933, as amended (the “Securities Act”), a registration statement on Form S-4 (the “Registration Statement”), together with certain exhibits thereto, relating to the Issuer’s offer to exchange $150,000,000 aggregate principal amount of its 7¼% Senior Notes due 2019 (the “Exchange Notes”) for its outstanding $150,000,000 principal amount of 7¼% Senior Notes due 2019 (the “Outstanding Notes”), which were offered and sold on December 10, 2013 in a private offering. The Outstanding Notes are, and the Exchange Notes will be, guaranteed by the Guarantors, who are also registrants under the Registration Statement.

 

The Registrants are registering the Exchange Notes on the Registration Statement in reliance on the position of the Securities and Exchange Commission (the “Commission”) enunciated in Exxon Capital Holdings Corporation, available May 13, 1988, Morgan Stanley & Co., Incorporated, available June 5, 1991, and Shearman & Sterling, available July 2, 1993.  Please also find attached a letter from the Registrants, which makes certain representations in connection with the submission of the Registration Statement.

 

The filing fee for the Registration Statement in the amount of $19,320 was previously deposited by wire transfer of same day funds to the Commission’s account at U.S. Bank.

 

If you have any questions on the above-referenced Registration Statement, please contact me at (415) 983-7334.

 

 

Sincerely,

 

 

 

 

 

/s/ Linda C. Williams

 

 

 

 

 

Linda C. Williams

 

 


 

[Headwaters Incorporated Letterhead]

 

February 4, 2014

 

VIA EDGAR

 

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

Re:                             Headwaters Incorporated and Subsidiary Guarantors

Registration Statement on Form S-4

 

Ladies and Gentlemen:

 

Headwaters Incorporated, a Delaware corporation (the “Issuer”), and the Issuer’s subsidiary guarantors (collectively, the “Guarantors” and, together with the Issuer, the “Registrants”), in connection with the submission for filing by direct electronic transmission under the Securities Act of 1933, as amended (the “Securities Act”), the registration statement on Form S-4 (the “Registration Statement”), together with certain exhibits thereto, relating to the Issuer’s offer to exchange $150,000,000 principal amount of 7¼% Senior Notes due 2019 (the “Exchange Notes”) for its outstanding $150,000,000 principal amount of 7¼% Senior Notes due 2019 (the “Outstanding Notes”) which were offered and sold on December 10, 2013 in a private offering.

 

The Registrants are registering the Exchange Notes on the Registration Statement in reliance on the position of the Securities and Exchange Commission enunciated in Exxon Capital Holdings Corporation, available May 13, 1988 (“Exxon Capital), Morgan Stanley & Co., Incorporated, available June 5, 1991, and Shearman & Sterling, available July 2, 1993, and hereby represent as follows:

 

1.              The Registrants have not entered into any arrangement or understanding with any person to distribute the Exchange Notes and, to the best of each of the Registrant’s information and belief, each person participating in the exchange offer is acquiring the Exchange Notes in its ordinary course of business and has no arrangement or understanding with any person to participate in the distribution of the Exchange Notes. In this regard, the Registrants will make each person participating in the exchange offer aware (through the exchange offer prospectus or otherwise) that if the exchange offer is being registered for the purposes of secondary resale, any securityholder using the exchange offer to participate in a distribution of the Exchange Notes (i) could not rely on the Staff position enunciated in Exxon Capital or similar letters and (ii) must comply with the registration and prospectus delivery requirements of the Securities Act in connection with a secondary resale transaction. The Registrants acknowledge that such a secondary resale transaction should be covered by an effective registration statement containing the selling securityholder information required by Item 507 of Regulation S-K.

 

2.              No broker-dealer has entered into any arrangement or understanding with the Registrants or an affiliate of the Registrants to distribute the Exchange Notes.

 


 

The Registrants will make each person participating in the exchange offer aware (through the exchange offer prospectus) that any broker-dealer who holds the Outstanding Notes acquire for its own account as a result of market-making activities or other trading activities, and who receives the Exchange Notes in exchange for such Outstanding Notes pursuant to the exchange offer, may be a statutory underwriter and must deliver a prospectus meeting the requirements of the Securities Act in connection with any resale of those Exchange Notes. The Registrants will include in the transmittal letter to be executed by an exchange offeree in order to participate in the exchange offer the following additional provision if the exchange offeree is a broker-dealer holding Outstanding Notes acquired for its own account as a result of market-making activities or other trading activities:  an acknowledgment that it will deliver a prospectus meeting the requirements of the Securities Act in connection with any resale of Exchange Notes received in respect of such Outstanding Notes pursuant to the exchange offer. The transmittal letter or similar documentation will include a statement to the effect that by so acknowledging and by delivering a prospectus, a broker-dealer will not be deemed to admit that it is an “underwriter” within the meaning of the Securities Act.

 

Sincerely,

 

Headwaters Incorporated, a Delaware corporation

HCM Stone, LLC, a Utah limited liability company

Dutch Quality Stone, Inc., an Ohio corporation

Eldorado SC-Acquisition Co., a Utah corporation

Eldorado Stone LLC, a Delaware limited liability company

Eldorado Stone Acquisition Co., LLC, a Utah limited liability company

Eldorado Stone Funding Co., LLC, a Utah limited liability company

Stonecraft Manufacturing, LLC, an Ohio limited liability company

Chihuahua Stone, LLC, a Utah limited liability company

Eldorado Stone Operations, LLC, a Utah limited liability company

L-B Stone, LLC, a Utah limited liability company

Headwaters Resources, Inc., a Utah corporation

Headwaters Services Corporation, a Utah corporation

Headwaters Construction Materials, Inc., a Utah corporation

HCM Utah, LLC, a Utah limited liability company

Global Climate Reserve Corporation, a Utah corporation

Headwaters Construction Materials, LLC, a Texas limited liability company

Tapco International Corporation, a Michigan corporation

Atlantic Shutter Systems, Inc., a South Carolina corporation

Headwaters Technology Innovation Group, Inc. a Utah corporation

Headwaters Energy Services Corp., a Utah corporation

Headwaters Heavy Oil, LLC, a Utah limited liability company

Headwaters Synfuels Investments, LLC, a Utah limited liability company

 

2


 

Covol Engineered Fuels, LC, a Utah limited liability company

Covol Fuels No. 2, LLC, a Utah limited liability company

Covol Fuels No. 4, LLC, a Utah limited liability company

Covol Fuels No. 5, LLC, a Utah limited liability company

Headwaters CTL, LLC, a Utah limited liability company

Environmental Technologies Group, LLC, a Utah limited liability company

Headwaters Ethanol Operators, LLC, a Utah limited liability company

HES Ethanol Holdings, LLC, a Utah limited liability company

Headwaters Plant Services, Inc., a Utah corporation

Covol Fuels Alabama No. 3, LLC, a Utah limited liability company

Covol Fuels Alabama No. 4, LLC, a Utah limited liability company

Covol Fuels Alabama No. 5, LLC, a Utah limited liability company

Covol Fuels Alabama No. 7, LLC, a Utah limited liability company

Covol Fuels Rock Crusher, LLC, a Utah limited liability company

Covol Fuels Chinook, LLC, a Utah limited liability company

FlexCrete Building Systems, LC, a Utah limited liability company

HCM Louisiana, LLC, a Utah limited liability company

Headwaters Clean Carbon Services LLC, a Utah limited liability company

Roof Tile Acquisition, LLC, a Delaware limited liability company

Entegra Roof Tile, LLC, a Florida limited liability company

Entegra Roof Tile Delivery, LLC, a Florida limited liability company

Entegra Roof Tile Sales, LLC, a Florida limited liability company

Entegra Roof Tile Okeechobee, LLC, a Florida limited liability company

 

 

 

 

 

 

By:

 /s/ Harlan Hatfield

 

 

 

Harlan Hatfield

 

 

 

General Counsel

 

 

cc:           Linda C. Williams

 

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