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Lippes Mathias Wexler Friedman LLP

Lippes
Mathias Wexler Friedman LLP

Janet Novakowski Gabel

Partner

jgabel@lippes.com

June 20, 2005

Securities and Exchange Commission

Judiciary Plaza

450 Fifth Street, N.W.

Washington, D.C. 20549

Attention:          Jeffrey Gordon

                        Staff Accountant

                                                                        Re:
      Gibraltar Industries, Inc.

Form 8-K

File #0-22462

Filed June 10, 2005

Dear Mr. Gordon:

Gibraltar Industries, Inc. (the "Company") is this day
filing 8-K/A amending the above referenced 8-K.  By this letter, we are
responding to the comments of the Staff of the Securities and Exchange
Commission (the "Commission") to the 8-K as originally filed.

Enclosed are a conformed copy of the 8-K/A and the exhibit
thereto, as filed today with the Commission.  The copy of the 8-K/A has been
marked to show the revisions made to the 8-K as originally filed.

For your convenience, we have included the Commission's
comment in our letter, prior to our response.

1. You currently
disclose that there were no disagreements with your former accountants during
the fiscal years ended December 31, 2003 and 2002. Please amend your filing to
cover the interim period from the date of the last audited financial statements,
December 31, 2003, to June 6, 2005, the date of resignation. See Item
304(a)(1)(I V) of Regulation S-K.

The filing has
been amended as requested in the comment.

2. You currently
disclose that you did not consult with Freed Maxick & Battaglia CPA's, P.C.
during the fiscal years ended December 31, 2003 and 2002. Please amend your
filing to cover the interim period from the date of the last audited financial
statements, December 31, 2003, to June 6, 2005, the date of engagement. See Item
304(a)(2) of Regulation S-K.

The filing has
been amended as requested in the comment.

3. To the extent
that you make changes to the Form 8-K to comply with our comments, please obtain
and file an updated Exhibit 16 letter from the former accountants stating
whether the accountant agrees with the statements made in your revised Form 8-K.

The updated Exhibit 16 letter was attached to the 8-K/A
when filed.

Attached is a written statement from the Company, as
requested in the Comment Letter.

Please contact me if you wish to discuss any of the
foregoing or if you need further information.

Very truly yours,

Lippes Mathias
Wexler Friedman LLP

/S/ Janet N. Gabel

This acknowledgement is being made as of the 20th
day of June, 2005 by Gibraltar Industries, Inc. (the "Company") in connection
with its response to comments by the staff of the
Securities and Exchange Commission (the
"Commission") dated June 13, 2005 relating to the Company's Report on Form 8-K
filed June 10, 2005, File #0-22462.

The Company hereby
acknowledges that:

-     the Company is responsible for
the adequacy and accuracy of the disclosure in its filings with the Commission;

-    comments by the staff of the
Commission or changes to disclosure in response to staff comments in the filings
reviewed by the staff do not foreclose the Commission from taking any action
with respect to the filing; and

-
the Company may not assert
staff comments as a defense in any
proceeding initiated by the Commission or any person under the federal
securities laws of the United States.

Gibraltar Industries, Inc.

By: /S/ Henning Kornbrekke

Name: Henning Kornbrekke

Title:    President and Chief Operating Officer,