-----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, WqZAUqoXDT8QRANzg5VVSIpgh8BK/bmV8RfrrmVGIWxvvuYdCCl3d2KAhZ/h2iHd W9UWi2pY9Xwac/gGfeeK1Q== 0001284807-10-000033.txt : 20100727 0001284807-10-000033.hdr.sgml : 20100727 20100521143652 ACCESSION NUMBER: 0001284807-10-000033 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100521 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-responseltr.htm

Paul, Weiss, Rifkind, Wharton & Garrison LLP
1285 Avenue of the Americas
New York, New York 10019-6064
 

 
 
May 21, 2010
 
Via EDGAR

United States Securities and Exchange Commission
Division of Corporate Finance
Office of Manufacturing and Construction
100 F Street, N.E.
Washington, D.C. 20549-4631
 
Ply Gem Industries, Inc.
Amendment No. 2 to Registration Statement on Form S-4 (File No. 333-166013)
 
Ladies and Gentlemen:
 
On behalf of Ply Gem Industries, Inc., a Delaware corporation (the “Company”), we submit in electronic form for filing the accompanying Amendment No. 3 (“Amendment No. 3”) to the Registration Statement (the “Registration Statement”) on Form S-4 of the Company, together with Exhibits, marked to indicate changes from the Registration Statement as filed with the Securities and Exchange Commission (the “Commission”) on May 11, 2010.
 
Amendment No. 3 reflects the responses of the Company to comments received from the Staff of the Commission (the “Staff”) in a letter from Jay E. Ingram, dated May 17, 2010 (the “Comment Letter”).  Amendment No. 3 also includes updated financial information for the quarter ended April 3, 2010.  The discussion below is presented in the order of the numbered comments in the Comment Letter.  Certain capitalized terms set forth in this letter are used as defined in the Registration Statement.  For your convenience, references in the responses to page numbers are to the marked version of Amendment No. 3 and to the prospectus included therein.
 
 
 
 
 
 
Ply Gem Industries, Inc.
Page 2
 
 
 
The Company has asked us to convey the following as its responses to the Staff:
 
Federal Income Tax Considerations, page 154
 
1.  
We note the revised disclosure in response to comment nine of our letter dated May 3, 2010.  Please revise to state that the discussion of the material U.S. federal income tax considerations is the opinion of counsel.
 
Response to Comment 1
 
The Registration Statement has been revised in response to the Staff’s comment.  Please see page 150 of Amendment No. 3.
 
Original Issue Discount, page 155
 
2.  
Refer to comment 13 of our letter dated May 3, 2010.  Please remove the words “[i]n general” immediately below the caption or heading or describe the basis for any uncertainty of the federal income tax consequence discussed.
 
Response to Comment 2
 
The Registration Statement has been revised in response to the Staff’s comment.  Please see page 151 of Amendment No. 3.
 
 
*  *  *  *
 
If you have any questions concerning the above responses, please do not hesitate to contact either the undersigned at (212) 373-3586 or John C. Kennedy at (212) 373-3025.
 
 
Sincerely,
   
 
/s/ Krista A. McDonough
   
 
Krista A. McDonough

cc:           Shawn K. Poe
Ply Gem Industries, Inc.

John C. Kennedy
Paul, Weiss, Rifkind, Wharton & Garrison LLP

 
 
 
 

-----END PRIVACY-ENHANCED MESSAGE-----