-----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, D3oe03MwmjVmmGl6ayZ5zQc5FUjhJrH4E8aVEZY9pFN1ZnBhuExSAqL8Rva7fylT 0UMWFo9rjt9BRzC0furDhA== 0001284807-10-000019.txt : 20100727 0001284807-10-000019.hdr.sgml : 20100727 20100507133801 ACCESSION NUMBER: 0001284807-10-000019 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100507 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: 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: 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: 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: 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: 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: 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: 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: 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: Alcoa 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 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: 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: 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: 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: 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: 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: 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: 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: 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: 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 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: 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 CORRESP 1 filename1.htm corresp-coregis.htm

PLY GEM INDUSTRIES, INC.
5020 Weston Parkway, Suite 400
Cary, NC  27513
 
 
May 7, 2010
 
BY EDGAR
 
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
 
Ply Gem Industries, Inc.
Registration Statement on Form S-4
 
Ladies and Gentlemen:
 
Ply Gem Industries, Inc. (the “Company”), and Ply Gem Holdings, Inc. and the Company’s subsidiaries (collectively, the “Guarantors,” and the Guarantors, together with the Company, the “Co-Registrants”) have filed a registration statement on Form S-4 (the “Registration Statement”) for the proposed registration under the Securities Act of 1933 (the “Securities Act”), of (i) $150,000,000 aggregate principal amount of the Company’s 131¤8% Senior Subordinated Notes due 2014 (the “Exchange Notes”) to be offered in e xchange (the “Exchange Offer”) for the Company’s outstanding 131¤8% Senior Subordinated Notes due 2014 (the “Existing Notes”) and (ii) the guarantees of the Exchange Notes by the Guarantors (the “Guarantees”).  The Co-Registrants are registering the Exchange Notes and the Guarantees in reliance upon the position enunciated by the Staff of the Securities and Exchange Commission in Exxon Capital Holdings Corporation, SEC No-Action Letter (April 13, 1988), and in Morgan Stanley & Co. Incorporated, SEC No-Action Letter (June 5, 1991).
 
Each of the Co-Registrants represents that neither it nor any of its affiliates has entered into any arrangement or understanding with any person to distribute the Exchange Notes to be received in the Exchange Offer and, to the best of such Co-Registrants’ information and belief, each person participating in the Exchange Offer will be acquiring the Exchange Notes in its ordinary course of business and will have no arrangement or understanding with any person to participate in the distribution of the Exchange Notes to be received in the Exchange Offer.  In this regard, the Co-Registrants will make each person participating in the Exchange Offer aware (through the Exchange Offer prospectus or otherwise) that if such person has any arrangement or understanding with respect to the distribution of the Exchange Notes to be acqu ired in the Exchange Offer, such person (i) could not rely on the Staff position enunciated in the aforementioned no action letters and (ii) must comply with the registration and prospectus delivery requirements of the Securities Act in connection with any resale transaction.  The Co-Registrants acknowledge that such a resale transaction by such person participating in the Exchange Offer pursuant to such arrangement or understanding for the purpose of distributing the Exchange Notes should be covered by an effective registration statement containing the selling security holder information required by Item 507 of Regulation S-K promulgated under the Securities Act.
 
 
 
 
 
Each of the Co-Registrants represents that, to the best of such Co-Registrant’s information and belief, no holder or beneficial owner of the outstanding Existing Notes is an affiliate of such Co-Registrant.
 
The Co-Registrants will also make each person participating in the Exchange Offer aware (through the Exchange Offer prospectus or otherwise) that it is the position of the Staff that any broker-dealer that holds the Existing Notes for its own account acquired as a result of market-making activities or other trading activities, and that receives the Exchange Notes in exchange for the Existing Notes pursuant to the Exchange Offer, may be a statutory underwriter and must deliver a prospectus meeting the requirements of the Securities Act in connection with any resale of the Exchange Notes and must confirm that it has not entered into any arrangements or understanding with the Co-Registrants or any of their affiliates to deliver the Exchange Notes.  Each such broker-dealer must acknowledge that it will deliver a prospectus meeting the requirements of the Securities Act in connection with any resale of the Exchange Notes.
 
 
Very truly yours,
   
 
Ply Gem Industries, Inc.
 
Ply Gem Holdings, Inc.
 
Alcoa Home Exteriors, 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
 
Glazing Industries Management, L.L.C.
 
Great Lakes Window, Inc.
 
Kroy Building Products, 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
 
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
 

 
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