EXHIBIT 16.1
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September 22, 2006

Securities and Exchange Commission
Washington, D.C.  20549

Ladies and Gentlemen:

We were previously principal  accountants for Building Materials  Corporation of
America and,  under the date of March 29, 2006, we reported on the  consolidated
financial   statements  of  Building   Materials   Corporation  of  America  and
subsidiaries  as of and for the years  ended  December  31,  2005 and  2004.  On
September 18, 2006, our appointment as principal accountants was terminated.  We
have read Building Materials  Corporation of America's statements included under
Item 4.01(a) of its Form 8-K dated  September  22, 2006,  and we agree with such
statements,  except  that we are not in a  position  to agree or  disagree  with
Building Materials Corporation of America's statement that on September 18, 2006
the Board of Directors of Building  Materials  Corporation of America  appointed
Ernst & Young LLP as its new independent registered public accounting firm.

Very truly yours,

KPMG LLP