Spartech (SEH) 8-K Spartech Corporation Lowers 2007 Earnings Guidance

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the Securities
Exchange Act of 1934

Date of Report (Date of earliest event reported):
October 31, 2007

SPARTECH CORPORATION

(Exact name of registrant as specified in its charter)

DELAWARE

(State or other jurisdiction of incorporation)

1-5911	43-0761773
(Commission File Number)	(IRS Employer Identification No.)

120 South Central Avenue, Suite 1700, Clayton, Missouri     63105

(Address of principal executive offices)               (Zip Code)

(314) 721-4242

(Registrant’s Telephone Number, Including Area Code)

Check the appropriate box below if the Form 8-K is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instructions A.2. below):

     o Written communications pursuant to Rule 425 under the Securities Act (17 CFR230.425)

     o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

     o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

     o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

SPARTECH CORPORATION

FORM 8-K

Item 8.01.Other Events

On October 31, 2007 Spartech Corporation issued a press release which included revised earnings guidance for the fourth quarter of fiscal 2007. A copy of the press release is furnished as Exhibit 99.1 to this Form 8-K.

Item 9.01.Financial Statements and Exhibits

(d) Exhibits

Exhibit
Number	Description
99.1	Press Release: “Spartech Corporation Lowers 2007 Earnings Guidance.”

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	SPARTECH CORPORATION
Date November 2, 2007	By:	/s/ Jeffrey D. Fisher
		Jeffrey D. Fisher
		Senior Vice President, General Counsel and Secretary