SEC Comment Letter for GIBRALTAR INDUSTRIES, INC. (ROCK) (CIK 0000912562) (ROCK) — Oct 12, 2010

GIBRALTAR INDUSTRIES, INC. (ROCK) (CIK 0000912562)
Date: Oct. 12, 2010 · CIK: 0000912562 · Accession: 0000000000-10-059736

View on Edgar

AI Filing Summary & Sentiment

Date

October 12, 2010

Author

John Cash Accounting Branch Chief

Form

UPLOAD

Company

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

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-4631 DIVISION OF CORPORATION FINANCE Mail Stop 4631 October 12, 2010 via U.S. mail and facsimile 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 RE: Gibraltar Industries, Inc. Form 10-K for the Fiscal Ye ar Ended December 31, 2009 File No. 0-22462

Dear Mr. Smith:

We have completed our review of your filings and do not have any further comments at this time.

Sincerely,
John Cash Accounting Branch Chief

Show Raw Text

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-4631

       DIVISION OF
CORPORATION FINANCE

Mail Stop 4631

October 12, 2010
 via U.S. mail and facsimile

 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
 RE: Gibraltar Industries, Inc.
  Form 10-K for the Fiscal Ye ar Ended December 31, 2009
  File No. 0-22462

Dear Mr. Smith:

We have completed our review of your  filings and do not have any further
comments at this time.

Sincerely,

John Cash  Accounting Branch Chief

SecProbe.io