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)

                                 NOT APPLICABLE
- --------------------------------------------------------------------------------
          (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))








                             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












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ITEM 8.01.        OTHER EVENTS

         On November 15, 2006, Building Materials Corporation of America (the
"Company" or "BMCA") issued a press release disclosing its offer to acquire
Elkcorp for $35.00 per share in cash. On November 16, 2006, an amended Schedule
13D was jointly filed by BMCA and certain affiliated entities disclosing a
letter to Thomas D. Karol, Chairman of the Board and Chief Executive Officer of
Elkcorp, in which BMCA discloses its offer to acquire Elkcorp for $35.00 per
share in cash. By virtue of a letter dated August 28, 2006 from one of the
affiliates to BMCA, the Company may be deemed to have beneficial ownership of
such shares for the purposes of Rule 13d-3 of the Securities Exchange Act of
1934, as amended.

ITEM 9.01.        FINANCIAL STATEMENTS AND EXHIBITS.

(c)               Exhibits.

99.1              News release  issued  November 15, 2006  regarding  offer to
                  acquire  Elkcorp for $35.00 per share in cash.
















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                                    SIGNATURE

         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 21, 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 November 15, 2006 regarding
                            offer to acquire Elkcorp for $35.00 per share in
                            cash.













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