CORRESP

0001193125-14-442713.txt : 20150123 0001193125-14-442713.hdr.sgml : 20150123 20141215170454 ACCESSION NUMBER: 0001193125-14-442713 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20141215 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PLY GEM HOLDINGS INC CENTRAL INDEX KEY: 0001284807 STANDARD INDUSTRIAL CLASSIFICATION: MILLWOOD, VENEER, PLYWOOD & STRUCTURAL WOOD MEMBERS [2430] IRS NUMBER: 200645710 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5020 WESTON PARKWAY STREET 2: SUITE 400 CITY: CARY STATE: NC ZIP: 27513 BUSINESS PHONE: 919-677-3900 MAIL ADDRESS: STREET 1: 5020 WESTON PARKWAY STREET 2: SUITE 400 CITY: CARY STATE: NC ZIP: 27513 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MW Manufacturers Inc. CENTRAL INDEX KEY: 0001301954 IRS NUMBER: 630400153 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 185 PLATT CLAY WAY CITY: KEARNEY STATE: MO ZIP: 64060 BUSINESS PHONE: (800) 800-2244 MAIL ADDRESS: STREET 1: 185 PLATT CLAY WAY CITY: KEARNEY STATE: MO ZIP: 64060 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Ply Gem Pacific Windows CORP CENTRAL INDEX KEY: 0001443007 IRS NUMBER: 205169626 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O PLY GEM HOLDINGS, INC. STREET 2: 5020 WESTON PARKWAY, SUITE 400 CITY: CARY STATE: NC ZIP: 27513 BUSINESS PHONE: (919) 677-3900 MAIL ADDRESS: STREET 1: C/O PLY GEM HOLDINGS, INC. STREET 2: 5020 WESTON PARKWAY, SUITE 400 CITY: CARY STATE: NC ZIP: 27513 FILER: COMPANY DATA: COMPANY CONFORMED NAME: New Alenco Window, Ltd. CENTRAL INDEX KEY: 0001443013 IRS NUMBER: 760674017 STATE OF INCORPORATION: TX FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O PLY GEM HOLDINGS, INC. STREET 2: 5020 WESTON PARKWAY, SUITE 400 CITY: CARY STATE: NC ZIP: 27513 BUSINESS PHONE: (919) 677-3900 MAIL ADDRESS: STREET 1: C/O PLY GEM HOLDINGS, INC. STREET 2: 5020 WESTON PARKWAY, SUITE 400 CITY: CARY STATE: NC ZIP: 27513 FILER: COMPANY DATA: COMPANY CONFORMED NAME: New Alenco Extrusion, Ltd. CENTRAL INDEX KEY: 0001443015 IRS NUMBER: 760674016 STATE OF INCORPORATION: TX FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O PLY GEM HOLDINGS, INC. STREET 2: 5020 WESTON PARKWAY, SUITE 400 CITY: CARY STATE: NC ZIP: 27513 BUSINESS PHONE: (919) 677-3900 MAIL ADDRESS: STREET 1: C/O PLY GEM HOLDINGS, INC. STREET 2: 5020 WESTON PARKWAY, SUITE 400 CITY: CARY STATE: NC ZIP: 27513 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Alenco Trans, Inc. CENTRAL INDEX KEY: 0001443016 IRS NUMBER: 752908315 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O PLY GEM HOLDINGS, INC. STREET 2: 5020 WESTON PARKWAY, SUITE 400 CITY: CARY STATE: NC ZIP: 27513 BUSINESS PHONE: (919) 677-3900 MAIL ADDRESS: STREET 1: C/O PLY GEM HOLDINGS, INC. STREET 2: 5020 WESTON PARKWAY, SUITE 400 CITY: CARY STATE: NC ZIP: 27513 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AWC Arizona, Inc. CENTRAL INDEX KEY: 0001443020 IRS NUMBER: 303399914 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O PLY GEM HOLDINGS, INC. STREET 2: 5020 WESTON PARKWAY, SUITE 400 CITY: CARY STATE: NC ZIP: 27513 BUSINESS PHONE: (919) 677-3900 MAIL ADDRESS: STREET 1: C/O PLY GEM HOLDINGS, INC. STREET 2: 5020 WESTON PARKWAY, SUITE 400 CITY: CARY STATE: NC ZIP: 27513 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SimEx Inc. CENTRAL INDEX KEY: 0001626277 IRS NUMBER: 541962894 STATE OF INCORPORATION: WV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5020 WESTON PKWY CITY: CARY STATE: NC ZIP: 27513 BUSINESS PHONE: 919-677-3938 MAIL ADDRESS: STREET 1: 5020 WESTON PKWY CITY: CARY STATE: NC ZIP: 27513 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Simonton Windows, Inc. CENTRAL INDEX KEY: 0001626285 IRS NUMBER: 753107574 STATE OF INCORPORATION: WV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5020 WESTON PKWY CITY: CARY STATE: NC ZIP: 27513 BUSINESS PHONE: 919-677-3938 MAIL ADDRESS: STREET 1: 5020 WESTON PKWY CITY: CARY STATE: NC ZIP: 27513 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Simonton Windows & Doors, Inc. CENTRAL INDEX KEY: 0001626287 IRS NUMBER: 205192833 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5020 WESTON PKWY CITY: CARY STATE: NC ZIP: 27513 BUSINESS PHONE: 919-677-3938 MAIL ADDRESS: STREET 1: 5020 WESTON PKWY CITY: CARY STATE: NC ZIP: 27513 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Simonton Building Products LLC CENTRAL INDEX KEY: 0001626290 IRS NUMBER: 320448651 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5020 WESTON PKWY CITY: CARY STATE: NC ZIP: 27513 BUSINESS PHONE: 919-677-3938 MAIL ADDRESS: STREET 1: 5020 WESTON PKWY CITY: CARY STATE: NC ZIP: 27513 FILER: COMPANY DATA: COMPANY CONFORMED NAME: VARIFORM INC CENTRAL INDEX KEY: 0001284811 IRS NUMBER: 430799731 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O PLY GEM INDUSTRIES, INC. STREET 2: 303 WEST MAJOR STREET CITY: KEARNEY STATE: MI ZIP: 64060 BUSINESS PHONE: 8008002244 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Aluminum Scrap Recycle, L.L.C. CENTRAL INDEX KEY: 0001443010 IRS NUMBER: 760674046 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O PLY GEM HOLDINGS, INC. STREET 2: 5020 WESTON PARKWAY, SUITE 400 CITY: CARY STATE: NC ZIP: 27513 BUSINESS PHONE: (919) 677-3900 MAIL ADDRESS: STREET 1: C/O PLY GEM HOLDINGS, INC. STREET 2: 5020 WESTON PARKWAY, SUITE 400 CITY: CARY STATE: NC ZIP: 27513 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Glazing Industries Management, L.L.C. CENTRAL INDEX KEY: 0001443014 IRS NUMBER: 760674043 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O PLY GEM HOLDINGS, INC. STREET 2: 5020 WESTON PARKWAY, SUITE 400 CITY: CARY STATE: NC ZIP: 27513 BUSINESS PHONE: (919) 677-3900 MAIL ADDRESS: STREET 1: C/O PLY GEM HOLDINGS, INC. STREET 2: 5020 WESTON PARKWAY, SUITE 400 CITY: CARY STATE: NC ZIP: 27513 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Foundation Labs by Ply Gem, LLC CENTRAL INDEX KEY: 0001563571 IRS NUMBER: 364738285 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5020 WESTON PARKWAY STREET 2: SUITE 400 CITY: CARY STATE: NC ZIP: 27513 BUSINESS PHONE: 919-677-3900 MAIL ADDRESS: STREET 1: 5020 WESTON PARKWAY STREET 2: SUITE 400 CITY: CARY STATE: NC ZIP: 27513 FILER: COMPANY DATA: COMPANY CONFORMED NAME: KROY BUILDING PRODUCTS INC CENTRAL INDEX KEY: 0001284809 IRS NUMBER: 043248415 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O PLY GEM INDUSTRIES, INC. STREET 2: 303 WEST MAJOR STREET CITY: KEARNEY STATE: MI ZIP: 64060 BUSINESS PHONE: 8008002244 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NAPCO INC CENTRAL INDEX KEY: 0001284818 IRS NUMBER: 133637496 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O PLY GEM INDUSTRIES, INC. STREET 2: 303 WEST MAJOR STREET CITY: KEARNEY STATE: MI ZIP: 64060 BUSINESS PHONE: 8008002244 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Alenco Extrusion GA, L.L.C. CENTRAL INDEX KEY: 0001443011 IRS NUMBER: 742994904 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O PLY GEM HOLDINGS, INC. STREET 2: 5020 WESTON PARKWAY, SUITE 400 CITY: CARY STATE: NC ZIP: 27513 BUSINESS PHONE: (919) 677-3900 MAIL ADDRESS: STREET 1: C/O PLY GEM HOLDINGS, INC. STREET 2: 5020 WESTON PARKWAY, SUITE 400 CITY: CARY STATE: NC ZIP: 27513 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Simonton Industries, Inc. CENTRAL INDEX KEY: 0001626288 IRS NUMBER: 680360844 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5020 WESTON PKWY CITY: CARY STATE: NC ZIP: 27513 BUSINESS PHONE: 919-677-3938 MAIL ADDRESS: STREET 1: 5020 WESTON PKWY CITY: CARY STATE: NC ZIP: 27513 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Alenco Building Products Management, L.L.C. CENTRAL INDEX KEY: 0001443017 IRS NUMBER: 760674044 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O PLY GEM HOLDINGS, INC. STREET 2: 5020 WESTON PARKWAY, SUITE 400 CITY: CARY STATE: NC ZIP: 27513 BUSINESS PHONE: (919) 677-3900 MAIL ADDRESS: STREET 1: C/O PLY GEM HOLDINGS, INC. STREET 2: 5020 WESTON PARKWAY, SUITE 400 CITY: CARY STATE: NC ZIP: 27513 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PLY GEM INDUSTRIES INC CENTRAL INDEX KEY: 0000079209 STANDARD INDUSTRIAL CLASSIFICATION: MILLWOOD, VENEER, PLYWOOD & STRUCTURAL WOOD MEMBERS [2430] IRS NUMBER: 111727150 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5020 WESTON PARKWAY STREET 2: SUITE 400 CITY: CARY STATE: NC ZIP: 27513 BUSINESS PHONE: 919-677-3900 MAIL ADDRESS: STREET 1: 5020 WESTON PARKWAY STREET 2: SUITE 400 CITY: CARY STATE: NC ZIP: 27513 FORMER COMPANY: FORMER CONFORMED NAME: INDUSTRIAL PLYWOOD CO INC DATE OF NAME CHANGE: 19680729 FORMER COMPANY: FORMER CONFORMED NAME: CRAFTMAN PLYWOOD CORP DATE OF NAME CHANGE: 19680212 FORMER COMPANY: FORMER CONFORMED NAME: CRAFTSMAN PLYWOOD CORP DATE OF NAME CHANGE: 19661006 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MWM Holding, Inc. CENTRAL INDEX KEY: 0001301955 IRS NUMBER: 223889412 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 185 PLATT CLAY WAY CITY: KEARNEY STATE: MO ZIP: 64060 BUSINESS PHONE: (800) 800-2244 MAIL ADDRESS: STREET 1: 185 PLATT CLAY WAY CITY: KEARNEY STATE: MO ZIP: 64060 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Alenco Holding CORP CENTRAL INDEX KEY: 0001443021 IRS NUMBER: 752908312 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O PLY GEM HOLDINGS, INC. STREET 2: 5020 WESTON PARKWAY, SUITE 400 CITY: CARY STATE: NC ZIP: 27513 BUSINESS PHONE: (919) 677-3900 MAIL ADDRESS: STREET 1: C/O PLY GEM HOLDINGS, INC. STREET 2: 5020 WESTON PARKWAY, SUITE 400 CITY: CARY STATE: NC ZIP: 27513 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Alenco Window GA, L.L.C. CENTRAL INDEX KEY: 0001443009 IRS NUMBER: 742994900 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O PLY GEM HOLDINGS, INC. STREET 2: 5020 WESTON PARKWAY, SUITE 400 CITY: CARY STATE: NC ZIP: 27513 BUSINESS PHONE: (919) 677-3900 MAIL ADDRESS: STREET 1: C/O PLY GEM HOLDINGS, INC. STREET 2: 5020 WESTON PARKWAY, SUITE 400 CITY: CARY STATE: NC ZIP: 27513 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Alenco Interests, L.L.C. CENTRAL INDEX KEY: 0001443019 IRS NUMBER: 582609498 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O PLY GEM HOLDINGS, INC. STREET 2: 5020 WESTON PARKWAY, SUITE 400 CITY: CARY STATE: NC ZIP: 27513 BUSINESS PHONE: (919) 677-3900 MAIL ADDRESS: STREET 1: C/O PLY GEM HOLDINGS, INC. STREET 2: 5020 WESTON PARKWAY, SUITE 400 CITY: CARY STATE: NC ZIP: 27513 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AWC Holding CO CENTRAL INDEX KEY: 0001443004 IRS NUMBER: 201096406 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O PLY GEM HOLDINGS, INC. STREET 2: 5020 WESTON PARKWAY, SUITE 400 CITY: CARY STATE: NC ZIP: 27513 BUSINESS PHONE: (919) 677-3900 MAIL ADDRESS: STREET 1: C/O PLY GEM HOLDINGS, INC. STREET 2: 5020 WESTON PARKWAY, SUITE 400 CITY: CARY STATE: NC ZIP: 27513 FILER: COMPANY DATA: COMPANY CONFORMED NAME: New Glazing Industries, Ltd. CENTRAL INDEX KEY: 0001443012 IRS NUMBER: 760674018 STATE OF INCORPORATION: TX FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O PLY GEM HOLDINGS, INC. STREET 2: 5020 WESTON PARKWAY, SUITE 400 CITY: CARY STATE: NC ZIP: 27513 BUSINESS PHONE: (919) 677-3900 MAIL ADDRESS: STREET 1: C/O PLY GEM HOLDINGS, INC. STREET 2: 5020 WESTON PARKWAY, SUITE 400 CITY: CARY STATE: NC ZIP: 27513 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Alenco Extrusion Management, L.L.C. CENTRAL INDEX KEY: 0001443018 IRS NUMBER: 760674041 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O PLY GEM HOLDINGS, INC. STREET 2: 5020 WESTON PARKWAY, SUITE 400 CITY: CARY STATE: NC ZIP: 27513 BUSINESS PHONE: (919) 677-3900 MAIL ADDRESS: STREET 1: C/O PLY GEM HOLDINGS, INC. STREET 2: 5020 WESTON PARKWAY, SUITE 400 CITY: CARY STATE: NC ZIP: 27513 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GREAT LAKES WINDOW INC CENTRAL INDEX KEY: 0001284808 IRS NUMBER: 341548026 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O PLY GEM INDUSTRIES, INC. STREET 2: 303 WEST MAJOR STREET CITY: KEARNEY STATE: MI ZIP: 64060 BUSINESS PHONE: 8008002244 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Mastic Home Exteriors, Inc. CENTRAL INDEX KEY: 0001443008 IRS NUMBER: 310459490 STATE OF INCORPORATION: OH FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O PLY GEM HOLDINGS, INC. STREET 2: 5020 WESTON PARKWAY, SUITE 400 CITY: CARY STATE: NC ZIP: 27513 BUSINESS PHONE: (919) 677-3900 MAIL ADDRESS: STREET 1: C/O PLY GEM HOLDINGS, INC. STREET 2: 5020 WESTON PARKWAY, SUITE 400 CITY: CARY STATE: NC ZIP: 27513 FORMER COMPANY: FORMER CONFORMED NAME: Alcoa Home Exteriors, Inc. DATE OF NAME CHANGE: 20080814 CORRESP 1 filename1.htm CORRESP

Ply Gem Industries, Inc.

5020 Weston Parkway, Suite 400

Cary, North Carolina 27513

December 15, 2014

VIA EDGAR

Securities and Exchange Commission

Judiciary Plaza

100 F Street, N.E.

Washington, D.C. 20549

Ply Gem Industries, Inc.

Ply Gem Holdings, Inc.

Alenco Building Products Management, L.L.C.

Alenco Extrusion GA, L.L.C.

Alenco Extrusion Management, L.L.C.

Alenco Holding Corporation

Alenco Interests, L.L.C.

Alenco Trans, Inc.

Alenco Window GA, L.L.C.

Aluminum Scrap Recycle, L.L.C.

AWC Arizona, Inc.

AWC Holding Company

Foundation Labs by Ply Gem, LLC

Glazing Industries Management, L.L.C.

Great Lakes Window, Inc.

Kroy Building Products, Inc.

Mastic Home Exteriors, Inc.

MW Manufacturers Inc.

MWM Holding, Inc.

Napco, Inc.

New Alenco Extrusion, Ltd.

New Alenco Window, Ltd.

New Glazing Industries, Ltd.

Ply Gem Pacific Windows Corporation

SimEx, Inc.

Simonton Building Products LLC

Simonton Industries, Inc.

Simonton Windows, Inc.

Simonton Windows & Doors, Inc.

Variform, Inc.

Registration Statement on Form S-4 (File Nos. 333-200567, 333-200567-01, 333-200567-02,

333-200567-03, 333-200567-04, 333-200567-05, 333-200567-06, 333-200567-07, 333-200567-08,

333-200567-09, 333-200567-10, 333-200567-11, 333-200567-12, 333-200567-13, 333-200567-14,


Securities and Exchange Commission		2

333-200567-15, 333-200567-16, 333-200567-17, 333-200567-18, 333-200567-19,

333-200567-20, 333-200567-21, 333-200567-22, 333-200567-23, 333-200567-24, 333-200567-25,

333-200567-26, 333-200567-27, 333-200567-28, 333-200567-29)

Ladies and Gentlemen:

Pursuant to Rule 461 of the Securities Act of 1933, as amended, Ply Gem Industries, Inc., a Delaware corporation (the “Company”), Ply Gem Holdings, Inc. and certain of the Company’s subsidiaries (together with the Company and Ply Gem Holdings, Inc., the “Registrants”), hereby request that the effective date of the above-captioned Registration Statement on Form S-4 (the “Registration Statements”) be accelerated to December 18, 2014 at 11:00 a.m. Eastern time or as soon thereafter as may be practicable.

We understand that the staff of the Securities and Exchange Commission (the “Commission”) will consider this request as confirmation by each of the Registrants of its awareness of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statements. In connection with the foregoing, each of the Registrants represents and acknowledges that:

•

Should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing.

•

The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrants from their full responsibility for the adequacy and accuracy of the disclosure in the filing.

•

The Registrants may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

If you have any questions regarding the foregoing, please contact John C. Kennedy (212-373-3025) of Paul, Weiss, Rifkind, Wharton & Garrison LLP.

* * *


Sincerely, Ply Gem Industries, Inc. Ply Gem Holdings, Inc. Alenco Building Products Management, L.L.C. Alenco Extrusion GA, L.L.C. Alenco Extrusion Management, L.L.C. Alenco Holding Corporation Alenco Interests, L.L.C. Alenco Trans, Inc. Alenco Window GA, L.L.C. Aluminum Scrap Recycle, L.L.C. AWC Arizona, Inc. AWC Holding Company Foundation Labs by Ply Gem, LLC Glazing Industries Management, L.L.C. Great Lakes Window, Inc. Kroy Building Products, Inc. Mastic Home Exteriors, Inc. MW Manufacturers Inc. MWM Holding, Inc. Napco, Inc. New Alenco Extrusion, Ltd. New Alenco Window, Ltd. New Glazing Industries, Ltd. Ply Gem Pacific Windows Corporation SimEx, Inc. Simonton Building Products LLC Simonton Industries, Inc. Simonton Windows, Inc. Simonton Windows & Doors, Inc. Variform, Inc.

By:		/s/ SHAWN K. POE
Name:		Shawn K. Poe
Title:		Vice President

cc: John C. Kennedy, Esq.

Paul, Weiss, Rifkind, Wharton & Garrison LLP