corresp.htm -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing

-----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, HO4ja2UMrJ0PMjIt/qhfyqGAXc7C4kEHwvwpinD6YGDyICgNc1+WVkW1rqd/VIF0 oJkKiCkNrlyj83K2iDrIBA== 0000898822-07-000336.txt : 20071019 0000898822-07-000336.hdr.sgml : 20071019 20070220182545 ACCESSION NUMBER: 0000898822-07-000336 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070220 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ELKCORP CENTRAL INDEX KEY: 0000032017 STANDARD INDUSTRIAL CLASSIFICATION: ASPHALT PAVING & ROOFING MATERIALS [2950] IRS NUMBER: 751217920 STATE OF INCORPORATION: DE FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 14911 QUORUM DRIVE STREET 2: SUITE 600 CITY: DALLAS STATE: TX ZIP: 75254-1491 BUSINESS PHONE: 9728510500 MAIL ADDRESS: STREET 1: 14911 QUORUM DRIVE STREET 2: SUITE 600 CITY: DALLAS STATE: TX ZIP: 75254-1491 FORMER COMPANY: FORMER CONFORMED NAME: ELCOR CORP DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: ELCOR CHEMICAL CORP DATE OF NAME CHANGE: 19761119 CORRESP 1 filename1.htm corresp.htm -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing

[LETTERHEAD OF WACHTELL, LIPTON, ROSEN & KATZ]

February 20, 2007

VIA EDGAR AND FACSIMILE

Adé K. Heyliger, Esq.
Attorney-Advisor
Office of Mergers and Acquisitions
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549-3628

Re:		ElkCorp
		Schedule 14D-9
		Filed on January 19, 2007
		Amendment Nos. 1, 2, 3 and 4 to Schedule 14D-9
		Filed January 19, 22, 23 and 30, 2007, respectively
		File No. 005-02742

Dear Mr. Heylinger:

This letter is sent on behalf of our client, ElkCorp (“ElkCorp” or the “Company”), in response to the comments of the Staff of the Securities and Exchange Commission (the “Staff”) set forth in their letter of January 31, 2007 to Mr. Mark Gordon in respect of the above-referenced filings.

We respectfully inform the Staff that on February 9, 2007, affiliates of The Carlyle Group terminated the tender offer (the “Carlyle Tender Offer”) in response to which the above-referenced Solicitation/Recommendation Statement on Schedule 14D-9 (as amended, the “Schedule 14D-9”) was filed. In addition, following the termination of the Company’s merger

Adé K. Heyliger, Esq.
February 20, 2007
Page 2

agreement with respect to the Carlyle Tender Offer, ElkCorp filed Amendment No. 8 to the Schedule 14D-9 reflecting such termination. Accordingly, we acknowledge the Staff’s comments but believe that it is neither necessary nor appropriate for ElkCorp to respond to such comments at this time or further amend the Schedule 14D-9 in response to such comments.

The Company has authorized us to acknowledge the foregoing on its behalf.

* * * *

Adé K. Heyliger, Esq.
February 20, 2007
Page 3

Please do not hesitate to call me at (212) 403-1343 or Ronald Chen at (212) 403-1129 with any questions regarding the foregoing.

Very truly yours,

Mark Gordon

cc:		David G. Sisler (ElkCorp)
		Ronald Chen (Wachtell, Lipton, Rosen & Katz)

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