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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 Kp9VcmTWeAS9llKDnBuTgUTAH9c3WfMHbYZ75Ejm/Fe1jMA4YwPxEdIyPvVm/e6Z
 YwmAd1MXiVGpgrvXXws9vQ==

<SEC-DOCUMENT>9999999995-07-001326.txt : 20070417
<SEC-HEADER>9999999995-07-001326.hdr.sgml : 20070417
<ACCEPTANCE-DATETIME>20070417001516
ACCESSION NUMBER:		9999999995-07-001326
CONFORMED SUBMISSION TYPE:	EFFECT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070416
DATE AS OF CHANGE:		20070417
EFFECTIVENESS DATE:		20070416

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:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-140067
		FILM NUMBER:		07769463

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>EFFECT
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
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<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2007-04-16</finalEffectivenessDispDate>
        <finalEffectivenessDispTime>16:15:00</finalEffectivenessDispTime>
        <form>S-4</form>
        <filer>
            <cik>0001003344</cik>
            <entityName>HEADWATERS INC</entityName>
            <fileNumber>333-140067</fileNumber>
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</TEXT>
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