0000950123-11-098369.txt : 20120105 0000950123-11-098369.hdr.sgml : 20120105 20111114150500 ACCESSION NUMBER: 0000950123-11-098369 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20111114 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 CORRESP 1 filename1.htm Correspondence

Associated Materials, LLC
3773 State Rd.
Cuyahoga Falls, OH 44223

November 14, 2011

VIA EDGAR

Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549

     
Attn:
  Rufus Decker
Jeffrey Gordon
Re:
  Associated Materials, LLC
Form 10-K for the Year ended January 1, 2011
Filed April 1, 2011
Form 10-Q for the Quarter ended July 2, 2011
Filed August 11, 2011
File No. 0-24956

Dear Mr. Decker:

This is in response to the Staff’s comment letter dated October 28, 2011 regarding the filings listed above. Associated Materials, LLC (the “Company”) respectfully informs the Staff that, in order to finalize the Company’s responses and proposed future disclosure, the Company plans to respond to the Staff’s comments by December 2, 2011.

If you should have any questions, please contact the undersigned at 330-922-7743.

Sincerely,

/s/ Stephen E. Graham                          
Stephen E. Graham
Senior Vice President – Chief Financial
Officer and Secretary