-----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,
 EdOcKgU42M8K2G6YtfdSIfS9Q679QRk2rEdbXYsVt4AVCkzZQIXXMoZXv4ZlafZI
 H8UceVFmc4lpH91nXRDqxQ==

<SEC-DOCUMENT>0001104659-07-013994.txt : 20070226
<SEC-HEADER>0001104659-07-013994.hdr.sgml : 20070226
<ACCEPTANCE-DATETIME>20070226200118
ACCESSION NUMBER:		0001104659-07-013994
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20070222
FILED AS OF DATE:		20070226
DATE AS OF CHANGE:		20070226

ISSUER:		

	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

	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

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			BUILDING MATERIALS CORP OF AMERICA
		CENTRAL INDEX KEY:			0000927314
		STANDARD INDUSTRIAL CLASSIFICATION:	ASPHALT PAVING & ROOFING MATERIALS [2950]
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-05341
		FILM NUMBER:		07650998

	BUSINESS ADDRESS:	
		STREET 1:		1361 ALPS RD
		CITY:			WAYNE
		STATE:			NJ
		ZIP:			07470
		BUSINESS PHONE:		2016283000

	MAIL ADDRESS:	
		STREET 1:		1361 ALPS ROAD
		CITY:			WAYNE
		STATE:			NJ
		ZIP:			07470
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>a3.xml
<DESCRIPTION>3
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2007-02-22</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0000032017</issuerCik>
        <issuerName>ELKCORP</issuerName>
        <issuerTradingSymbol>ELK</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0000927314</rptOwnerCik>
            <rptOwnerName>BUILDING MATERIALS CORP OF AMERICA</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>1361 ALPS ROAD</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>WAYNE</rptOwnerCity>
            <rptOwnerState>NJ</rptOwnerState>
            <rptOwnerZipCode>07470</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>16587437</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>See Footnote</value>
                    <footnoteId id="F1"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">Represents shares acquired via a tender offer by BMCA Acquisition Sub Inc., a wholly owned subsidiary of BMCA Acquisition Inc., which is a wholly owned subsidiary of Building Materials Corporation of America, and one share previously transferred to BMCA Acquisition Sub Inc. by its affiliate Heyman Investment Associates Limited Partnership.   This amount does not reflect all shares tendered pursuant to the notice of guaranteed delivery.  A Form 4 will be filed at the end of the settlement period to reflect additional shares tendered pursuant to such notice of guaranteed delivery.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Roger Assad, Vice President - Law and Secretary</signatureName>
        <signatureDate>2007-02-26</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----