-----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, TLQ2lf+WPeT4QZ0J4YLadVinjo7LMHxy8QlhCymt+Dtg6qyBS6EyoUNhUhDZpfhb 2BiB1sFUsYM8MOJwm3OrCw== 0000950123-09-049045.txt : 20091130 0000950123-09-049045.hdr.sgml : 20091130 20091007191945 ACCESSION NUMBER: 0000950123-09-049045 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20091007 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ASSOCIATED MATERIALS, LLC CENTRAL INDEX KEY: 0000802967 STANDARD INDUSTRIAL CLASSIFICATION: PLASTICS PRODUCTS, NEC [3089] IRS NUMBER: 751872487 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3773 STATE ROAD CITY: CUYAHOGA FALLS STATE: OH ZIP: 44223 BUSINESS PHONE: 330 929 1811 MAIL ADDRESS: STREET 1: 3773 STATE ROAD CITY: CUYAHOGA FALLS STATE: OH ZIP: 44223 FORMER COMPANY: FORMER CONFORMED NAME: ASSOCIATED MATERIALS LLC DATE OF NAME CHANGE: 20080227 FORMER COMPANY: FORMER CONFORMED NAME: ASSOCIATED MATERIALS INC DATE OF NAME CHANGE: 19930623 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AMH HOLDINGS, LLC CENTRAL INDEX KEY: 0001289559 STANDARD INDUSTRIAL CLASSIFICATION: PLASTICS PRODUCTS, NEC [3089] IRS NUMBER: 161693178 STATE OF INCORPORATION: DE FISCAL YEAR END: 0103 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3773 STATE ROAD CITY: CUYAHOGA FALLS STATE: OH ZIP: 44223 BUSINESS PHONE: (800) 257-4335 MAIL ADDRESS: STREET 1: 3773 STATE ROAD CITY: CUYAHOGA FALLS STATE: OH ZIP: 44223 FORMER COMPANY: FORMER CONFORMED NAME: AMH Holdings, Inc. DATE OF NAME CHANGE: 20040506 CORRESP 1 filename1.htm Correspondence

Supplemental Information Provided Confidentially Pursuant to Rule 12b-4 and 17 C.F.R. § 200.83

Via U.S. Mail and Facsimile

October 7, 2009

United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549

     
Attn:
  Ms. Jenn Do, Staff Accountant
 
   
Re:
  AMH Holdings, LLC and Associated Materials, LLC
Form 8-K Item 4.01
Filed September 24, 2009
File Nos. 333-115543 and 000-24956

Dear Ms. Do,

We are writing in response to the Staff’s Comment Letter to AMH Holdings, LLC (“AMH”) and Associated Materials, LLC (“Associated Materials”, and together with AMH, the “Company”), dated September 28, 2009. The Company is supplementally providing in the attached Annex A information responsive to the Staff’s comments.

Pursuant to Rule 12b-4 promulgated under the Securities Exchange Act of 1934, as amended, the supplemental information provided in Annex A on pages AM 001 through AM 007 (including Exhibit 1 thereto) in response to the Staff’s comments is being provided on a confidential, supplemental basis only and is not to be filed with or deemed part of the Company’s Form 8-K filed on September 24, 2009, nor be made part of any public record or disclosed to any person. Pursuant to Rule 12b-4, we request that the supplemental information provided in response to the Staff’s comments be returned by registered mail to the Company promptly following completion of your review. A self-addressed, postage pre-paid envelope has been provided to you for that purpose. In addition, the Company requests that the supplemental information provided on pages AM 001 through AM 007 in Annex A (including Exhibit 1 thereto) be maintained in confidence pursuant to 17 C.F.R. § 200.83.

 

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Ms. Jenn Do
October 7, 2009
Page 2

In connection with our responses to the Staff’s comments, we acknowledge that:

  •   The Company is responsible for the adequacy and accuracy of the disclosure in their filings;

  •   Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and

  •   The Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

We believe that the information provided in Annex A is responsive to the Staff’s comments. If you have any questions concerning the foregoing, please contact the undersigned at (330) 922-7743.

Sincerely,

/s/ Mr. Stephen E. Graham                  
Mr. Stephen E. Graham
Vice President – Chief Financial Officer,
Treasurer and Secretary
AMH Holdings, LLC
Associated Materials, LLC

    Enclosure (Annex A and Exhibit 1 thereto)  

 

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Annex A

***[Redacted]***

 

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