SEC Comment Letter for GIBRALTAR INDUSTRIES, INC. (ROCK) (CIK 0000912562) (ROCK) — Oct 6, 2008

GIBRALTAR INDUSTRIES, INC. (ROCK) (CIK 0000912562)
Date: Oct. 6, 2008 · CIK: 0000912562 · Accession: 0000000000-08-050211

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AI Filing Summary & Sentiment

Date

October 6, 2008

Author

Not clearly detected

Form

UPLOAD

Company

GIBRALTAR INDUSTRIES, INC. (ROCK) (CIK 0000912562)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE Mail Stop 7010 October 6, 2008 Kenneth W. Smith Senior Vice President and Chief Financial Officer 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, 2007 File No. 0-22462

Dear Mr. Smith: We have completed our review of your Fo rm 10-K and related filings and have no further comments at this time. If you have any further questions regard ing our review of your filings, please direct them to Bret Johnson, Staff Accountant, at (202) 551-3753 or, in his absence, to the undersigned at (202) 551-3768. S i n c e r e l y , John Cash

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010

       DIVISION OF
CORPORATION FINANCE

Mail Stop 7010         October 6, 2008    Kenneth W. Smith  Senior Vice President and Chief Financial Officer
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, 2007
  File No. 0-22462

Dear Mr. Smith:
We have completed our review of your Fo rm 10-K and related filings and have no
further comments at this time.
If you have any further questions regard ing our review of your filings, please
direct them to Bret Johnson, Staff Accountant, at (202) 551-3753 or, in his absence, to
the undersigned at (202) 551-3768.           S i n c e r e l y ,             John Cash

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