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RELATED PARTIES
12 Months Ended
Sep. 30, 2013
Related Party Transactions [Abstract]  
Related Party Transactions Disclosure [Text Block]

NOTE 16 – RELATED PARTIES


An affiliate of GS Direct acted as placement agent for the sale of the 2017 notes in December 2009; provided financial advice to Griffon in connection with the ATT acquisition in 2010; acted as co-lead arranger, co-bookrunner and co-syndication agent in connection with a former term Loan in 2010; acted as dealer manager for the tender of two prior issuances of ATT bonds in 2010; and acted as a co-manager with respect to the sale of the 7.125% senior notes due 2018 in March 2011. Fees and expenses paid in 2011 were approximately $825.