UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549
                                     FORM 15

CERTIFICATION AND NOTICE OF TERMINATION OF REGISTRATION UNDER SECTION 12(g) OF
THE SECURITIES EXCHANGE ACT OF 1934 OR SUSPENSION OF DUTY TO FILE REPORTS UNDER
SECTIONS 13 AND 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934.

                                               Commission File Number: 001-05341
                                                                       ---------

                                     ElkCorp
                                     -------
             (Exact name of registrant as specified in its charter)

                          14911 Quorum Drive, Suite 600
                          -----------------------------
                            Dallas, Texas 75254-1491
                            ------------------------
                                 (972) 851-0500
                                 --------------

   (Address, including zip code, and telephone number, including area code, of
                    registrant's principal executive offices)

                          Common Stock, $1.00 par value
                          -----------------------------
            (Title of each class of securities covered by this Form)

                                      None
                                      ----
   (Titles of all other classes of securities for which a duty to file reports
                     under section 13(a) or 15(d) remains)

     Please place an X in the box(es) to designate the appropriate rule
provision(s) relied upon to terminate or suspend the duty to file reports:

Rule 12g-4(a)(1)(i)   [X]                     Rule 12h-3(b)(1)(i)    [X]
Rule 12g-4(a)(1)(ii)  [ ]                     Rule 12h-3(b)(1)(ii)   [ ]
Rule 12g-4(a)(2)(i)   [ ]                     Rule 12h-3(b)(2)(i)    [ ]
Rule 12g-4(a)(2)(ii)  [ ]                     Rule 12h-3(b)(2)(ii)   [ ]
                                              Rule 15d-6             [ ]

     Approximate number of holders of record of Common Stock, $1.00 par value as
of the certification or notice date: One.

     Pursuant to the requirements of the Securities Exchange Act of 1934,
ElkCorp has caused this certification/notice to be signed on its behalf by the
undersigned duly authorized person.


Date:  March 26, 2007         By:  /s/ Robert B. Tafaro
                                   ---------------------------------------------
                                   Name:  Robert B. Tafaro
                                   Title:  President and Chief Executive Officer