-----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, JJ0WF4qeJayXPoPo7OCUt3XIxNGfVcKBWMcIIYLwzPjlC2ZTquQCotH485MYHOIL cJ2nT9qU0PxiaEGSDHvKYA== 0000950123-06-010134.txt : 20061106 0000950123-06-010134.hdr.sgml : 20061106 20060808164947 ACCESSION NUMBER: 0000950123-06-010134 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060808 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SCM Metal Products, Inc. CENTRAL INDEX KEY: 0001366038 IRS NUMBER: 204161055 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 BUSINESS PHONE: 716-826-6500 MAIL ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Sea Safe, Inc. CENTRAL INDEX KEY: 0001366039 IRS NUMBER: 720849427 STATE OF INCORPORATION: LA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 BUSINESS PHONE: 716-826-6500 MAIL ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Brazing Concepts CO CENTRAL INDEX KEY: 0001366029 IRS NUMBER: 383202445 STATE OF INCORPORATION: MI FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 BUSINESS PHONE: 716-826-6500 MAIL ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 FILER: COMPANY DATA: COMPANY CONFORMED NAME: B&W Heat Treating Corp. CENTRAL INDEX KEY: 0001366033 IRS NUMBER: 980393556 STATE OF INCORPORATION: A5 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 BUSINESS PHONE: 716-826-6500 MAIL ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Southeastern Metals Manufacturing CO Inc. CENTRAL INDEX KEY: 0001366041 IRS NUMBER: 020638711 STATE OF INCORPORATION: FL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 BUSINESS PHONE: 716-826-6500 MAIL ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 FORMER COMPANY: FORMER CONFORMED NAME: Southeatern Metals Manufacturing CO Inc. DATE OF NAME CHANGE: 20060613 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Gibraltar International, Inc. CENTRAL INDEX KEY: 0001366046 IRS NUMBER: 810557276 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 BUSINESS PHONE: 716-853-5100 MAIL ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Harbor Metal Treating Co. CENTRAL INDEX KEY: 0001366054 IRS NUMBER: 381614453 STATE OF INCORPORATION: MI FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 BUSINESS PHONE: 716-826-6500 MAIL ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 FILER: COMPANY DATA: COMPANY CONFORMED NAME: K & W Metal Fabricators, LLC CENTRAL INDEX KEY: 0001366058 IRS NUMBER: 840625442 STATE OF INCORPORATION: CO FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 BUSINESS PHONE: 716-826-6500 MAIL ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 FORMER COMPANY: FORMER CONFORMED NAME: K&W Metal Fabricatiors, LLC DATE OF NAME CHANGE: 20060613 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Pennsylvania Industrial Heat Treaters, Inc. CENTRAL INDEX KEY: 0001366059 IRS NUMBER: 251550765 STATE OF INCORPORATION: PA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 BUSINESS PHONE: 716-826-6500 MAIL ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Wm. R. Hubbell Steel CORP CENTRAL INDEX KEY: 0001366060 IRS NUMBER: 363088188 STATE OF INCORPORATION: IL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 BUSINESS PHONE: 716-826-6500 MAIL ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 FORMER COMPANY: FORMER CONFORMED NAME: WM.R. Hubbell Steel CORP DATE OF NAME CHANGE: 20060627 FORMER COMPANY: FORMER CONFORMED NAME: WM.R. Hubbell Steet CORP DATE OF NAME CHANGE: 20060613 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Solar Group, Inc. CENTRAL INDEX KEY: 0001366092 IRS NUMBER: 161544663 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 BUSINESS PHONE: 716-826-6500 MAIL ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Diamond Perforated Metals, Inc. CENTRAL INDEX KEY: 0001366037 IRS NUMBER: 952909372 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 BUSINESS PHONE: 716-826-6500 MAIL ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Solar of Michigan, Inc. CENTRAL INDEX KEY: 0001366040 IRS NUMBER: 020638711 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 BUSINESS PHONE: 716-826-6500 MAIL ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Appleton Supply Company, Inc. CENTRAL INDEX KEY: 0001366028 IRS NUMBER: 131546329 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 BUSINESS PHONE: 716-826-6500 MAIL ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Carolina Commerical Heat Treating, Inc. CENTRAL INDEX KEY: 0001366034 IRS NUMBER: 570510551 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 BUSINESS PHONE: 716-826-6500 MAIL ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Gator Grate, Inc. CENTRAL INDEX KEY: 0001366045 IRS NUMBER: 721338254 STATE OF INCORPORATION: LA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 BUSINESS PHONE: 716-826-6500 MAIL ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GSCNY Corp. CENTRAL INDEX KEY: 0001366053 IRS NUMBER: 200330038 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 BUSINESS PHONE: 716-826-6500 MAIL ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 FILER: COMPANY DATA: COMPANY CONFORMED NAME: United Steel Products Company, Inc. CENTRAL INDEX KEY: 0001366061 IRS NUMBER: 410914525 STATE OF INCORPORATION: MN FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 BUSINESS PHONE: 716-826-6500 MAIL ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Construction Metals, LLC CENTRAL INDEX KEY: 0001366036 IRS NUMBER: 330467847 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 BUSINESS PHONE: 716-826-6500 MAIL ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Alabama Metal Industries CORP CENTRAL INDEX KEY: 0001366027 IRS NUMBER: 630003325 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 BUSINESS PHONE: 716-826-6500 MAIL ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 FILER: COMPANY DATA: COMPANY CONFORMED NAME: B&W of Michigan, Inc. CENTRAL INDEX KEY: 0001366044 IRS NUMBER: 200170132 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 BUSINESS PHONE: 716-826-6500 MAIL ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Gibraltar Steel CORP of New York CENTRAL INDEX KEY: 0001366047 IRS NUMBER: 000000000 STATE OF INCORPORATION: NY FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 BUSINESS PHONE: 716-826-6500 MAIL ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Hi-Temp Heat Treating, Inc. CENTRAL INDEX KEY: 0001366056 IRS NUMBER: 161570421 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 BUSINESS PHONE: 716-826-6500 MAIL ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Cleveland Pickling, Inc. CENTRAL INDEX KEY: 0001366035 IRS NUMBER: 161323420 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 BUSINESS PHONE: 716-826-6500 MAIL ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GIBRALTAR INDUSTRIES, INC. CENTRAL INDEX KEY: 0000912562 STANDARD INDUSTRIAL CLASSIFICATION: STEEL WORKS, BLAST FURNACES & ROLLING & FINISHING MILLS [3310] IRS NUMBER: 161445150 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P O BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 BUSINESS PHONE: 7168266500 MAIL ADDRESS: STREET 1: GATEWAY EXECUTIVE PARK STREET 2: 3556 LAKE SHORE ROAD PO BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 FORMER COMPANY: FORMER CONFORMED NAME: GIBRALTAR STEEL CORP DATE OF NAME CHANGE: 19930924 FILER: COMPANY DATA: COMPANY CONFORMED NAME: International Grating, Inc. CENTRAL INDEX KEY: 0001366057 IRS NUMBER: 741719652 STATE OF INCORPORATION: TX FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 BUSINESS PHONE: 716-826-6500 MAIL ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Harbor Metal Treating of Indiana, Inc. CENTRAL INDEX KEY: 0001366055 IRS NUMBER: 382398534 STATE OF INCORPORATION: MI FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 BUSINESS PHONE: 716-826-6500 MAIL ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 FILER: COMPANY DATA: COMPANY CONFORMED NAME: B&W Leasing, LLC CENTRAL INDEX KEY: 0001366030 IRS NUMBER: 200768478 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 BUSINESS PHONE: 716-826-6500 MAIL ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Gibraltar Strip Steel, Inc. CENTRAL INDEX KEY: 0001366049 IRS NUMBER: 061217919 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX CITY: BUFFALO STATE: NY ZIP: 14219-0228 BUSINESS PHONE: 716-826-6500 MAIL ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX CITY: BUFFALO STATE: NY ZIP: 14219-0228 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Air Vent Inc. CENTRAL INDEX KEY: 0001366026 IRS NUMBER: 371016691 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 BUSINESS PHONE: 716-826-6500 MAIL ADDRESS: STREET 1: 3556 LAKE SHORE ROAD STREET 2: P.O. BOX 2028 CITY: BUFFALO STATE: NY ZIP: 14219-0228 CORRESP 1 filename1.txt August 8, 2006 Ms. Jennifer Hardy Branch Chief Division of Corporation Finance United States Securities and Exchange Commission 100 F Street, N. E. Washington, D.C. 20549-7010 Re: Gibraltar Industries, Inc. (the "Company") Registration Statement on Form S-4 (File No. 333-135908) -------------------------------------------------------- Ladies and Gentlemen: We have acted as counsel to the Company, in connection with the above-referenced Registration Statement filed with the Securities and Exchange Commission under the Securities Act of 1933, as amended. Gibraltar has requested that we respond to the comments identified in your Comment Letter, dated August 3, 2006 ("Comment Letter"), addressed to David W. Kay, the Company's Executive Vice President, CFO and Treasurer. For your convenience the staff's comments are set forth in italics followed by our responses. Concurrently with the submission of this response to the Comment Letter, the Company is filing Amendment No. 1 to the Registration Statement ("Amendment No. 1"). EXHIBIT 5.1 - OPINION OF LIPPES MATHIAS WEXLER FRIEDMAN LLP 1. YOU CANNOT ASSUME THAT THE GUARANTORS HAD THE POWER, AUTHORIZATION, ETC., TO ENTER INTO THE AGREEMENTS OR THAT THE SUBSTANTIVE LAWS OF THE FOREIGN JURISDICTIONS AND THE SUBSTANTIVE LAWS OF THE STATE OF NEW YORK ARE THE SAME IN ALL MATERIAL RESPECTS, BUT YOU CAN EXPRESSLY RELY ON OTHER OPINIONS. EACH SUCH OTHER OPINION MUST REFLECT THAT YOU ARE PERMITTED TO RELY ON IT. Response: Reference is made to our opinion, dated July 20, 2006, filed as Exhibit 5.1 to the Registration Statement. We have revised our opinion to eliminate the assumptions referred to in Comment #1 of the Comment Letter. The Company has filed the revised opinion as Exhibit 5.1 to Amendment No. 1. 2. WHERE COUNSEL REFERS TO THE DELAWARE GENERAL CORPORATION LAW, COUNSEL SHOULD CONFIRM SUPPLEMENTALLY THAT IT DOES NOT INTEND TO EXCLUDE THE DELAWARE CONSTITUTION AND REPORTED JUDICIAL DECISIONS INTERPRETING THESE LAWS. Response: We hereby confirm that the reference and limitation to the Delaware General Corporation Law set forth in our opinion includes the statutory provisions and all applicable provisions of the Delaware constitution, including reported judicial decisions interpreting such laws. Please do not hesitate to contact the undersigned at 716-853-5100 ext. 369 if you have any questions. Very truly yours, /s/ Michael E. Storck ---------------------- Michael E. Storck MES/mab cc: David W. Kay Executive Vice President Chief Financial Officer and Treasurer -----END PRIVACY-ENHANCED MESSAGE-----