-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, IN2xDx+FsFltKKC3kqeVaT/H62xXl0W7Vx/R1o5cRs+X0syd9mgTRESZDKHy/zU/ KFXRZLblLBhIfwYvkLK7+w== 0001193125-09-072627.txt : 20090522 0001193125-09-072627.hdr.sgml : 20090522 20090403154028 ACCESSION NUMBER: 0001193125-09-072627 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20090403 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HEADWATERS INC CENTRAL INDEX KEY: 0001003344 STANDARD INDUSTRIAL CLASSIFICATION: MISCELLANEOUS PRODUCTS OF PETROLEUM & COAL [2990] IRS NUMBER: 870547337 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10653 SOUTH RIVERFRONT PARKWAY STREET 2: SUITE 300 CITY: SOUTH JORDAN STATE: UT ZIP: 84095 BUSINESS PHONE: 8019849400 MAIL ADDRESS: STREET 1: 10653 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 CORRESP 1 filename1.htm Correspondence

LOGO

10653 South River Front Parkway

Suite 300

South Jordan, UT 84095

April 3, 2009

BY TELECOPIER AND ELECTRONIC TRANSMISSION

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-0510

Attention:

    Pamela Long, Assistant Director
   Dietrich King, Attorney

 

RE:

  

Headwaters Incorporated

Amendment No. 2 to Registration Statement on Form S-3

Filed March 4, 2009

File No. 333-156794

 

Withdrawal of Request for Acceleration of Effectiveness

Ladies and Gentlemen:

Headwaters Incorporated (the “Registrant”) hereby withdraws its request for acceleration of the effective date of the above-captioned registration statement on Form S-3 (the “Registration Statement”) previously submitted on April 1, 2009. The Registrant intends to resubmit its request for acceleration of the Registration Statement at a later time.

 

Very truly yours,

HEADWATERS INCORPORATED

By:  

/s/ D. Kerry Stubbs

 

D. Kerry Stubbs

Vice President of Financial Reporting

 

cc: Harlan M. Hatfield, Senior Vice President and General Counsel

 

  Linda C. Williams, Esq., Pillsbury Winthrop Shaw Pittman LLP
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