-----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, KQ0Xv0m1ZPVzzlw7lF7iI4qXw7wj2YU4MFH7ooLzNwYjP6uQpVzkpS/1wstMqFIh j/AYRj88vkFuTNioA933DA== 0000950123-06-010135.txt : 20061106 0000950123-06-010135.hdr.sgml : 20061106 20060808165217 ACCESSION NUMBER: 0000950123-06-010135 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060808 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: 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: 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: 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: 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: 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: 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: 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: 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: 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: 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: 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: 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: 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: 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 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 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: 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: 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: 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: 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 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: 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: 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: 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: 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 CORRESP 1 filename1.txt GIBRALTAR INDUSTRIES, INC. 3356 LAKE SHORE ROAD P.O. BOX 2028 BUFFALO, NY 14219 August 8, 2006 BY EDGAR AND BY FAX Securities and Exchange Commission Station Place 100 F Street, NE Washington, DC 20549 Attention: Assistant Director Division of Corporation Finance Re: Gibraltar Industries, Inc. Gibraltar Strip Steel, Inc. Air Vent Inc. GSCNY Corp. Alabama Metal Industries Corporation Gibraltar of Michigan, Inc. Appleton Supply Company, Inc. Gibraltar of Indiana, Inc. 3073819 Nova Scotia Company HT Liquidating Corp. Former Leasing Liquidating, LLC International Grating, Inc. Former Heat Treat Liquidating, Corp. K&W Metal Fabricators, LLC BC Liquidating Corp. Gibraltar of Pennsylvania, Inc. Gibraltar of Nevada, Inc. SCM Metal Products, Inc. Cleveland Pickling, Inc. Sea Safe, Inc. Construction Metals, LLC Solar Group, Inc. Diamond Perforated Metals, Inc. Solar of Michigan, Inc. Gator Grate, Inc. Southeastern Metals Manufacturing Inc. Gibraltar International, Inc. United Steel Products Company, Inc. Gibraltar Steel Corporation of WM. R. Hubbell Steel Corporation New York Registration Statement on Form S-4 Registration No. 333-135908 ---------------------------------- Ladies and Gentlemen: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended (the "Act"), the undersigned Registrant and Co-Registrants hereby request acceleration of the effective date of the above-referenced Registration Statement on Form S-4 (the "Registration Statement") to 5:00 p.m., Eastern time, on August 8, 2006 or as soon thereafter as practicable. We acknowledge that should the Securities and Exchange Commission (the "Commission") or the staff acting by delegated authority declare the Registration Statement effective, (i) it does not foreclose the Commission from taking any action on the Registration Statement, and (ii) it does not relieve us from our full responsibility for the adequacy and accuracy of the Registration Statement's disclosure. We further acknowledge that we may not assert the Commission's or staff's comments and the declaration of the Registration Statement's effectiveness as a defense in any proceedings initiated by the Commission or any person under the United States' federal securities laws. We confirm our awareness of our statutory responsibilities under the Act and the Securities Exchange Act of 1934, as amended. Please notify Michael E. Storck, Esq. of Lippes Mathias Wexler Friedman LLP, counsel to the Registrant and Co-Registrants, at (716) 853-5100, as soon as possible as to the time the Registration Statement has been declared effective pursuant to this acceleration request or if you require additional information. Very truly yours, GIBRALTAR INDUSTRIES, INC., and each of the co-registrants listed above By: /S/ David W. Kay ----------------------------------------- Name: David W. Kay Title: Executive Vice President, Chief Financial Officer and Treasurer -----END PRIVACY-ENHANCED MESSAGE-----