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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): NOVEMBER 15, 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      Registration      number, including area
                              jurisdiction of       No./I.R.S.        code, of registrant's
 Exact name of registrant     incorporation or      Employer               principal
as specified in its charter     organization    Identification No.      executive offices
- ---------------------------     ------------    ------------------      -----------------
                                                            
Building Materials                Delaware            333-69749-01/      1361 Alps Road
Manufacturing Corporation                              22-3626208        Wayne, NJ 07470
                                                                         (973) 628-3000








ITEM 2.02.  RESULTS OF OPERATIONS AND FINANCIAL CONDITION.

         On November 15, 2006, Building Materials Corporation of America ("BMCA"
or the "Company") issued a news release announcing its earnings for the third
quarter ended October 1, 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 November 15, 2006 regarding results of operations
         for the third quarter ended October 1, 2006.





                                   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: November 15, 2006           By: /s/ John F. Rebele
                                       -----------------------------------------
                                       Name:  John F. Rebele
                                       Title: Senior Vice President,
                                              Chief Financial Officer and
                                              Chief Administrative Officer






                                  EXHIBIT INDEX


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

         99.1              News release issued November 15, 2006 regarding
                           results of operations for the third quarter ended
                           October 1, 2006.