-----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, J/dyHGiDV9UHF8WHlvY+mhhr0cvKBkZ6vtz/U3LB8he6qVwXJOm7ZTMdPpWf9j1r EaHfgvZC6AhMacXnsME+zA== 0000950137-07-014280.txt : 20080122 0000950137-07-014280.hdr.sgml : 20080121 20070918110243 ACCESSION NUMBER: 0000950137-07-014280 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20070918 FILER: COMPANY DATA: COMPANY CONFORMED NAME: USG CORP CENTRAL INDEX KEY: 0000757011 STANDARD INDUSTRIAL CLASSIFICATION: CONCRETE GYPSUM PLASTER PRODUCTS [3270] IRS NUMBER: 363329400 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 125 SOUTH FRANKLIN STREET STREET 2: DEPARTMENT 188 CITY: CHICAGO STATE: IL ZIP: 60606 BUSINESS PHONE: 312-606-4000 MAIL ADDRESS: STREET 1: DEPARTMENT #188 STREET 2: 125 SOUTH FRANKLIN STREET CITY: CHICAGO STATE: IL ZIP: 60606 CORRESP 1 filename1.htm corresp
 

     
 
  USG Corporation
 
  550 West Adams Street
 
  Chicago, IL 60661
 
  312-436-5978 Fax: 312-672-5978
 
  eregenbogen@usg.com
     
Ellis A. Regenbogen
  (USG LOGO)
Corporate Secretary and
    
Associate General Counsel
    
September 17, 2007
 
By EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 3561
Washington, DC 20549
     
Attn:
  Ms. Ellie Quarles
 
  Special Counsel
 
    
RE:
  USG Corporation
 
  Definitive 14A
 
  Filed March 30, 2007
 
  File No. 1 — 08864
Ladies and Gentlemen:
     This is in reference to your letter dated August 21, 2007 to William C. Foote, Chairman and Chief Executive Officer of USG Corporation, which letter was received at Mr. Foote’s office on August 29, 2007. As discussed with Ms. Quarles by telephone, USG Corporation is reviewing the comments set forth in that letter and intends to discuss the comments and its proposed response to them with the Compensation and Organization Committee of its Board of Directors and others before providing its written response to the Staff. As discussed with Ms. Quarles, USG Corporation expects to provide the Staff with its response to these comments by October 12, 2007.
     Please contact me if you have any questions regarding this matter.
Sincerely,


Ellis A. Regenbogen

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