0001193125-13-307738.txt : 20130905 0001193125-13-307738.hdr.sgml : 20130905 20130729173235 ACCESSION NUMBER: 0001193125-13-307738 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20130729 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: 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: 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: 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: DSB HOLDING CORP CENTRAL INDEX KEY: 0001571178 IRS NUMBER: 263051524 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3556 LAKE SHORE ROAD CITY: BUFFALO STATE: NY ZIP: 14219 BUSINESS PHONE: 716-826-6500 MAIL ADDRESS: STREET 1: 3556 LAKE SHORE ROAD CITY: BUFFALO STATE: NY ZIP: 14219 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DS BROWN Co CENTRAL INDEX KEY: 0001571197 IRS NUMBER: 262823744 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3556 LAKE SHORE ROAD CITY: BUFFALO STATE: NY ZIP: 14219 BUSINESS PHONE: 716-826-6500 MAIL ADDRESS: STREET 1: 3556 LAKE SHORE ROAD CITY: BUFFALO STATE: NY ZIP: 14219 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NOLL/NORWESCO LLC CENTRAL INDEX KEY: 0001571492 IRS NUMBER: 208637600 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3556 LAKE SHORE ROAD CITY: BUFFALO STATE: NY ZIP: 14219 BUSINESS PHONE: 716-826-6500 MAIL ADDRESS: STREET 1: 3556 LAKE SHORE ROAD CITY: BUFFALO STATE: NY ZIP: 14219 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: 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: AMICO Holding Co Inc CENTRAL INDEX KEY: 0001571181 IRS NUMBER: 275247345 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3556 LAKE SHORE ROAD CITY: BUFFALO STATE: NY ZIP: 14219 BUSINESS PHONE: 716-826-6500 MAIL ADDRESS: STREET 1: 3556 LAKE SHORE ROAD CITY: BUFFALO STATE: NY ZIP: 14219 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SEISMIC ENERGY PRODUCTS INC CENTRAL INDEX KEY: 0001571194 IRS NUMBER: 454762751 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3556 LAKE SHORE ROAD CITY: BUFFALO STATE: NY ZIP: 14219 BUSINESS PHONE: 716-826-6500 MAIL ADDRESS: STREET 1: 3556 LAKE SHORE ROAD CITY: BUFFALO STATE: NY ZIP: 14219 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FLORENCE Corp CENTRAL INDEX KEY: 0001571489 IRS NUMBER: 361085808 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3556 LAKE SHORE ROAD CITY: BUFFALO STATE: NY ZIP: 14219 BUSINESS PHONE: 716-826-6500 MAIL ADDRESS: STREET 1: 3556 LAKE SHORE ROAD CITY: BUFFALO STATE: NY ZIP: 14219 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GSC FLIGHT SERVICES CORP CENTRAL INDEX KEY: 0001571491 IRS NUMBER: 161520608 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3556 LAKE SHORE ROAD CITY: BUFFALO STATE: NY ZIP: 14219 BUSINESS PHONE: 716-826-6500 MAIL ADDRESS: STREET 1: 3556 LAKE SHORE ROAD CITY: BUFFALO STATE: NY ZIP: 14219 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: PACIFIC AWARD METALS INC CENTRAL INDEX KEY: 0001571192 IRS NUMBER: 330963324 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3556 LAKE SHORE ROAD CITY: BUFFALO STATE: NY ZIP: 14219 BUSINESS PHONE: 716-826-6500 MAIL ADDRESS: STREET 1: 3556 LAKE SHORE ROAD CITY: BUFFALO STATE: NY ZIP: 14219 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: FLORENCE Corp OF KANSAS CENTRAL INDEX KEY: 0001571490 IRS NUMBER: 371461281 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3556 LAKE SHORE ROAD CITY: BUFFALO STATE: NY ZIP: 14219 BUSINESS PHONE: 716-826-6500 MAIL ADDRESS: STREET 1: 3556 LAKE SHORE ROAD CITY: BUFFALO STATE: NY ZIP: 14219 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: 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 CORRESP 1 filename1.htm CORRESP

Gibraltar Industries, Inc.

3356 Lake Shore Road

P.O. Box 2028

Buffalo, NY 14219

July 29, 2013

BY EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, DC 20549

 

Attention: Ms. Pamela Long
   Assistant Director
   Division of Corporation Finance

 

Re: Gibraltar Industries, Inc.
   Air Vent Inc.
   Alabama Metal Industries Corporation
   AMICO Holding Company, Inc.
   Appleton Supply Company, Inc.
   Construction Metals, LLC
   Diamond Perforated Metals, Inc.
   D.S.B. Holding Corp.
   Florence Corporation
   Florence Corporation of Kansas
   Gibraltar Steel Corporation of New York
   GSC Flight Services Corp.
   Noll/Norwesco, LLC
   Pacific Award Metals, Inc.
   Sea Safe, Inc.
   Seismic Energy Products, Inc.
   Solar Group, Inc.
   Southeastern Metals Manufacturing Company, Inc.
   The D.S. Brown Company

 

   Registration Statement on Form S-4
   Registration No. 333-189243

Ladies and Gentleman:

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 4:00 p.m., Eastern time, on July 30, 2013 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/ Kenneth W. Smith

  Name: Kenneth W. Smith
  Title: Senior Vice President and Chief Financial Officer