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                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 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): March 9, 2006

                    BUILDING MATERIALS CORPORATION OF AMERICA
             (Exact Name of Registrant as Specified in its Charter)

                                    Delaware
                 (State or Other Jurisdiction of Incorporation)

               33-81808                               22-3276290
       (Commission File Number)            (IRS Employer Identification No.)

          1361 Alps Road
          Wayne, New Jersey                             07470
(Address of Principal Executive Offices)               (Zip Code)

                                 (973) 628-3000
              (Registrant's Telephone Number, Including Area Code)

                                       N/A
          (Former Name or Former Address, if Changed Since Last Report)

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

     |_|  Written communications pursuant to Rule 425 under the Securities Act
          (17 CFR 230.425)

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

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

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

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                             ADDITIONAL REGISTRANTS




                                                                                    Address, including zip
                                                                                      code and telephone
                                  State or other                                    number, including area
                                  jurisdiction of                                   code, of registrant's
 Exact name of registrant        incorporation or        Registration No./I.R.S.           principal
as specified in its charter        organization       Employer Identification No.      executive offices
- ---------------------------        ------------       ---------------------------      -----------------
                                                                          

Building Materials                   Delaware                 333-69749-01/             1361 Alps Road
Manufacturing Corporation                                      22-3626208               Wayne, NJ 07470
                                                                                        (973) 628-3000













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ITEM 2.02.  RESULTS OF OPERATIONS AND FINANCIAL CONDITION.

           On March 9, 2006, Building Materials Corporation of America ("BMCA"
or the "Company") issued a news release announcing its earnings for the fourth
quarter and year ended December 31, 2005. A copy of the news release is
furnished herewith as Exhibit 99.1.

           This information is being furnished to the Commission and is not
"filed" pursuant to Section 18 of the Securities Exchange Act of 1934, as
amended (the "Exchange Act"), and is not incorporated by reference in any filing
under the Securities Act of 1933, as amended, or the Exchange Act, except as
shall be expressly set forth by specific reference in such a filing.
Additionally, the submission of this report on Form 8-K is not an admission as
to the materiality of any information in this report.


ITEM 9.01.  FINANCIAL STATEMENTS AND EXHIBITS.

(c)       Exhibits.

99.1      News release issued March 9, 2006 regarding results of operations for
          the fourth quarter and year ended December 31, 2005.















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                                   SIGNATURES

           Pursuant to the requirements of the Securities Exchange Act of 1934,
the registrants have duly caused this report to be signed on their behalf by the
undersigned hereunto duly authorized.


                                  BUILDING MATERIALS CORPORATION OF AMERICA
                                  BUILDING MATERIALS MANUFACTURING CORPORATION




Dated: March 9, 2006              By:       /s/ John F. Rebele
                                           -------------------------------------
                                  Name:    John F. Rebele
                                  Title:   Senior Vice President,
                                           Chief Financial Officer and
                                           Chief Administrative Officer











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                                  EXHIBIT INDEX

 Exhibit Number     Description
 --------------     -----------

    99.1            News release issued March 9, 2006 regarding results of
                    operations for the fourth quarter and year ended December
                    31, 2005.





















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