SEC Comment Letter 0000000000-24-011355 to GIBRALTAR INDUSTRIES, INC. (ROCK)
GIBRALTAR INDUSTRIES, INC.
Date: Oct. 7, 2024 · CIK: 0000912562 · Accession: 0000000000-24-011355
AI Filing Summary & Sentiment
File numbers found in text: 000-22462
Letter
October 7, 2024 Timothy F. Murphy Senior Vice President and Chief Financial Officer Gibraltar Industries, Inc. 3556 Lake Shore Road Buffalo, New York 14219 Re:Gibraltar Industries, Inc. Form 10-K for the Fiscal Year Ended December 31, 2023 File No. 000-22462 Dear Timothy F. Murphy: We have completed our review of your filings. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Manufacturing
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October 7, 2024
Timothy F. Murphy
Senior Vice President and Chief Financial Officer
Gibraltar Industries, Inc.
3556 Lake Shore Road
Buffalo, New York 14219
Re:Gibraltar Industries, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2023
File No. 000-22462
Dear Timothy F. Murphy:
We have completed our review of your filings. We remind you that the company and
its management are responsible for the accuracy and adequacy of their disclosures,
notwithstanding any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Manufacturing