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 18, 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
















                                       2





ITEM 8.01.   OTHER EVENTS

On December 18, 2006, Building Materials Corporation of America issued a press
release disclosing its intention to increase its tender offer to purchase all of
the outstanding shares of common stock of ElkCorp, par value $1.00 per share,
from a previously announced price of $35.00 per share to a price of $40.00 per
share cash consideration.


ITEM 9.01.   FINANCIAL STATEMENTS AND EXHIBITS.

(d)          Exhibits.

99.1         News release issued December 18, 2006 regarding tender offer.














                                       3





                                    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 19, 2006            By:     /s/ John F. Rebele
                                            ------------------------------------
                                            Name: John F. Rebele
                                           Title: Senior Vice President,
                                                  Chief Financial Officer and
                                                  Chief Administrative Officer
















                                       4





                                  EXHIBIT INDEX

Exhibit Number            Description

    99.1                  News release issued December 18, 2006 regarding tender
                          offer.












                                       5