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)     FEBRUARY 12, 2007
                                                      --------------------------

                    BUILDING MATERIALS CORPORATION OF AMERICA
- --------------------------------------------------------------------------------
             (Exact Name of Registrant as Specified in Its Charter)


                                    DELAWARE
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                 (State or Other Jurisdiction of Incorporation)


        33-81808                                          22-3276290
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(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 February 12, 2007, Building Materials Corporation of America ("BMCA") and
Building Materials Manufacturing Corporation ("BMMC," and together with BMCA,
the "Purchasers") announced that they are extending the expiration date of the
previously announced tender offers to purchase for cash all of their outstanding
8% Senior Notes due 2007 and BMCA's previously announced tender offer to
purchase for cash all of its outstanding 8% Senior Notes due 2008 to 12:00
midnight, New York City time on February 21, 2007, unless further extended or
earlier terminated. Based on this expiration date, the price determination date
will be on the second business day preceding the expiration date, February 16,
2007. The Purchasers will publicly announce the pricing information by issuing a
news release prior to 9:00 a.m. New York City time, on the business day
following the price determination date.


ITEM 9.01.  FINANCIAL STATEMENTS AND EXHIBITS.

(d)         Exhibits.

99.1        News release issued February 12, 2007 regarding extension of tender
            offers to purchase notes.























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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: February 13, 2007           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 February 12, 2007 regarding extension
                      of tender offers to purchase notes.





























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