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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): April 28, 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 April 28, 2006, Building Materials Corporation of America ("BMCA" or the
"Company") issued a news release announcing its earnings for the first quarter
ended April 2, 2006. 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 April 28, 2006 regarding results of
            operations for the first quarter ended April 2, 2006.





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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: April 28, 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 April 28, 2006 regarding results of
                       operations for the first quarter ended April 2, 2006.













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