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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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MIC-Info: RSA-MD5,RSA,
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 iPtj+jC46ywVHryVRBEg0A==

<SEC-DOCUMENT>9999999997-08-046847.txt : 20081202
<SEC-HEADER>9999999997-08-046847.hdr.sgml : 20081202
<ACCEPTANCE-DATETIME>20081202161805
<PAPER>
ACCESSION NUMBER:		9999999997-08-046847
CONFORMED SUBMISSION TYPE:	CERTNYS
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20081202
DATE AS OF CHANGE:		20081202
EFFECTIVENESS DATE:		20081202

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			WALTER INDUSTRIES INC /NEW/
		CENTRAL INDEX KEY:			0000837173
		STANDARD INDUSTRIAL CLASSIFICATION:	BITUMINOUS COAL & LIGNITE MINING [1220]
		IRS NUMBER:				133429953
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CERTNYS
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-13711
		FILM NUMBER:		08067267

	BUSINESS ADDRESS:	
		STREET 1:		4211 W. BOY SCOUT BLVD.
		CITY:			TAMPA
		STATE:			FL
		ZIP:			33607
		BUSINESS PHONE:		8138714811

	MAIL ADDRESS:	
		STREET 1:		4211 W. BOY SCOUT BLVD.
		STREET 2:		4211 W. BOY SCOUT BLVD.
		CITY:			TAMPA
		STATE:			FL
		ZIP:			33607

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HILLSBOROUGH HOLDINGS CORP
		DATE OF NAME CHANGE:	19910814
</SEC-HEADER>
<DOCUMENT>
<TYPE>CERTNYS
<SEQUENCE>1
<FILENAME>9999999997-08-046847.paper
<DESCRIPTION>AUTO-GENERATED PAPER DOCUMENT
<TEXT>
This document was generated as part of a paper submission.
Please reference the Document Control Number 08067267 for access to the original document.
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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