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)     DECEMBER 7, 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
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              (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 December 7, 2006, Building Materials Corporation of America (the "Company" or
"BMCA") issued a press release disclosing that, in connection with the merger
proposal made to the Board of Directors of ElkCorp, on December 6, 2006, the
waiting period under the Hart-Scott-Rodino Antitrust Improvements Act expired.
By virtue of a letter dated August 28, 2006 from an affiliate to BMCA, the
Company may be deemed to have beneficial ownership of ElkCorp 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 December 7, 2006 regarding expiration of
           Hart-Scott-Rodino waiting period.




















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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: December 7, 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  December 7, 2006 regarding
                       expiration of Hart-Scott-Rodino waiting period.

































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