SEC Comment Letter for GIBRALTAR INDUSTRIES, INC. (ROCK) (CIK 0000912562) (ROCK) — Aug 7, 2006
GIBRALTAR INDUSTRIES, INC. (ROCK) (CIK 0000912562)
Date: Aug. 7, 2006 · CIK: 0000912562 · Accession: 0000000000-06-037277
AI Filing Summary & Sentiment
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE August 3, 2006 via U.S. mail and facsimile Mr. David W. Kay Executive Vice President, CFO and Treasurer Gibraltar Industries, Inc. 3556 Lake Shore Road, P.O. Box 2028 Buffalo, New York 14219-0228
Re: Gibraltar Industries, Inc. Form 10-K for Fiscal Year Ended December 31, 2005 Form 10-Q for Period Ended March 31, 2006 File No. 0-22462
Dear Mr. Kay:
We have completed our review of your Form 10-K and related filings and have no further comments at this time.
If you have any further questions regarding our review of your filings, please direct them to Jennifer Thompson, Staff Accountant, at (202) 551-3737 or, in her absence, to the undersigned at (202) 551-3768.
S i n c e r e l y ,
John Cash A c c o u n t i n g B r a n c h C h i e f
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
Mail Stop 7010
August 3, 2006
via U.S. mail and facsimile
Mr. David W. Kay
Executive Vice President, CFO and Treasurer
Gibraltar Industries, Inc.
3556 Lake Shore Road, P.O. Box 2028
Buffalo, New York 14219-0228
Re: Gibraltar Industries, Inc.
Form 10-K for Fiscal Year Ended December 31, 2005
Form 10-Q for Period Ended March 31, 2006
File No. 0-22462
Dear Mr. Kay:
We have completed our review of your Form 10-K and related filings and have no further
comments at this time.
If you have any further questions regarding our review of your filings, please direct them
to Jennifer Thompson, Staff Accountant, at (202) 551-3737 or, in her absence, to the
undersigned at (202) 551-3768.
S i n c e r e l y ,
John Cash
A c c o u n t i n g B r a n c h C h i e f