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<SEC-DOCUMENT>0001144204-10-035943.txt : 20100630
<SEC-HEADER>0001144204-10-035943.hdr.sgml : 20100630
<ACCEPTANCE-DATETIME>20100630172333
ACCESSION NUMBER:		0001144204-10-035943
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20100630
ITEM INFORMATION:		Entry into a Material Definitive Agreement
ITEM INFORMATION:		Material Impairments
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20100630
DATE AS OF CHANGE:		20100630

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SIMPSON MANUFACTURING CO INC /CA/
		CENTRAL INDEX KEY:			0000920371
		STANDARD INDUSTRIAL CLASSIFICATION:	CUTLERY, HANDTOOLS & GENERAL HARDWARE [3420]
		IRS NUMBER:				943196943
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-13429
		FILM NUMBER:		10928018

	BUSINESS ADDRESS:	
		STREET 1:		5956 W LAS POSITAS BLVD
		CITY:			PLEASANTON
		STATE:			CA
		ZIP:			94588
		BUSINESS PHONE:		9255609000

	MAIL ADDRESS:	
		STREET 1:		5956 W LAS POSITAS BLVD
		CITY:			PLEASANTON
		STATE:			CA
		ZIP:			94588
</SEC-HEADER>
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STATES</font></div>
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8-K</font></div>
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REPORT</font></div>
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Report (Date of earliest event reported):&#160;&#160;<font style="DISPLAY: inline; FONT-WEIGHT: bold; TEXT-DECORATION: underline">June 30,
2010</font></font></div>
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    Inc.</font></font></div>
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appropriate box below if the Form 8-K filing is intended to simultaneously
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1.01&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Entry into a Material
Definitive Agreement</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On June
30, 2010, Simpson Manufacturing Co., Inc. (the &#8220;Company&#8221;) and its subsidiary,
Simpson Dura-Vent Company, Inc. (&#8220;Simpson Dura-Vent&#8221;), announced in a press
release that they have entered into a definitive agreement with M&amp;G Holding
B.V. (&#8220;M&amp;G&#8221;) and a newly formed, wholly owned, indirect subsidiary of
M&amp;G, to sell substantially all of the assets of Simpson Dura-Vent to the
M&amp;G subsidiary. The release, a copy of which is attached hereto as Exhibit
99.1, is incorporated herein by this reference.</font></div>
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2.06&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Material
Impairments</font></div>
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connection with the transaction referenced in Item 1.01 above, the Company
estimates that Simpson Dura-Vent will record an impairment charge within a range
of $25 million to $30 million. The Company&#8217;s release announcing the impairment,
including the facts and circumstances leading to it, is filed as Exhibit 99.1
and incorporated herein by this reference.</font></div>
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9.01&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Financial Statements and
Exhibits</font></div>
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                      <div style="TEXT-ALIGN: left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman; TEXT-DECORATION: underline">Exhibit
      No.</font></div>
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                    <td align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Description</font></font></td>
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      99.1&#160;&#160;</font></div>
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                      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Press
      release dated June 30,
2010.</font></div>
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to the requirements of the Securities Exchange Act of 1934, the registrant has
duly caused this report to be signed on its behalf by the undersigned hereunto
duly authorized.</font></div>
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      2010</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font></div>
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<TYPE>EX-99.1
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<TEXT>
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  <head>
    <title>Unassociated Document</title>
    <!--Licensed to: vintage-->
    <!--Document Created using EDGARizer 4.0.6.4-->
    <!--Copyright 1995 - 2008 EDGARfilings, Ltd., an IEC company. All rights reserved-->
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">PRESS
RELEASE &#8211; JUNE 30, 2010</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">SIMPSON
MANUFACTURING CO., INC. ANNOUNCES AGREEMENT</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">TO SELL
THE ASSETS OF SIMPSON DURA-VENT COMPANY, INC.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Pleasanton,
CA -- Simpson Manufacturing Co., Inc. (the &#8220;Company&#8221;) announced today that the
Company and its subsidiary, Simpson Dura-Vent Company, Inc. (&#8220;Simpson
Dura-Vent&#8221;), have entered into a definitive agreement with M&amp;G Holding B.V.
(&#8220;M&amp;G&#8221;) and a newly formed, wholly owned, indirect subsidiary of M&amp;G, to
sell substantially all of the assets of Simpson Dura-Vent to the M&amp;G
subsidiary. The purchase price will be $20.0 million in cash, plus or minus the
amount by which Simpson Dura-Vent&#8217;s working capital balance at the closing
(calculated as provided in the agreement) exceeds $23.5 million or is less than
$22.5 million. Simpson Dura-Vent designs, engineers and manufactures venting
systems for gas and wood burning appliances. M&amp;G, a Netherlands-based
company, manufactures and distributes venting products for European markets.
Subject to customary conditions and approvals, the transaction is expected to
close in September 2010.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">In
connection with this transaction, the Company&#8217;s Board of Directors determined on
June 30, 2010, that based on the entry into the definitive agreement and the
likelihood that the transaction will close, Simpson Dura-Vent will take a
pre-tax, non-cash, charge for the impairment of its assets in the second quarter
of 2010 equal to the difference between Simpson Dura-Vent&#8217;s net asset value and
the sale price. The Company estimates the impairment charge to fall within a
range of $25 million to $30 million.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">M&amp;G,
headquartered in Assen in the Netherlands, is a European market leader in
venting systems. It has production facilities in the Netherlands, Italy and
Turkey and sales offices and warehouses&#160;in Belgium, France, Germany and the
UK. M&amp;G manufactures venting systems for heating and hot water appliances,
both conventional and high efficiency.&#160;It&#160;manufactures a range of
systems in aluminum, stainless steel and polypropylene.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Simpson
Manufacturing Co., Inc., headquartered in Pleasanton, California, through its
subsidiary, Simpson Strong-Tie Company Inc., designs, engineers and is a leading
manufacturer of wood-to-wood, wood-to-concrete and wood-to-masonry connectors
and fastening systems, stainless steel fasteners and pre-fabricated shearwalls.
Simpson Strong-Tie also offers a full line of adhesives, mechanical anchors and
powder actuated tools for concrete, masonry and steel. The Company&#8217;s common
stock trades on the New York Stock Exchange under the symbol &#8220;SSD.&#8221;&#160;For
further information, contact Barclay Simpson at (925) 560-9032.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
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