<SEC-DOCUMENT>0001104659-10-060507.txt : 20110411
<SEC-HEADER>0001104659-10-060507.hdr.sgml : 20110408
<ACCEPTANCE-DATETIME>20101130163410
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-10-060507
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20101130

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GEORGIA GULF CORP /DE/
		CENTRAL INDEX KEY:			0000805264
		STANDARD INDUSTRIAL CLASSIFICATION:	PLASTICS, MATERIALS, SYNTH RESINS & NONVULCAN ELASTOMERS [2821]
		IRS NUMBER:				581563799
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		115 PERIMETER CENTER PLACE
		STREET 2:		STE. 460
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30346
		BUSINESS PHONE:		7703954500

	MAIL ADDRESS:	
		STREET 1:		115 PERIMETER CENTER PLACE
		STREET 2:		STE. 460
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30346
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

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  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">VIA EDGAR</font></p>
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  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">November&nbsp;30, 2010</font></p>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Mr.&nbsp;John Cash</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Branch Chief</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Securities and Exchange Commission</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Division of Corporation Finance</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Mail Stop 0406</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">450 Fifth Street, N. W.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Washington, D.C. 20549</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

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  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Re: Georgia Gulf Corporation (File
  No.&nbsp;001-09753)</font></p>
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Form&nbsp;10-K:&nbsp;
  For the Year Ended December&nbsp;31, 2009</font></p>
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Form&nbsp;10-Q:&nbsp;
  For the Quarterly Period Ended June&nbsp;30, 2010</font></p>
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  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">cc:</font></p>
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  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Mindy Hooker, Division of Corporation Finance</font></p>
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  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
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  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Anne McConnell, Division of Corporation Finance</font></p>
  </td>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Dear Mr.&nbsp;Cash,</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Georgia Gulf Corporation, (&#147;Georgia Gulf,&#148; &#147;GGC,&#148; &#147;we,&#148;
&#147;our&#148; or the &#147;Company&#148;) has set forth below in this letter responses to the
Securities and Exchange Commission (the &#147;SEC&#148; or the &#147;Commission&#148;) Staff&#146;s
comment letter dated October&nbsp;28, 2010 addressed to Gregory C. Thompson,
Chief Financial Officer.&#160; This letter
repeats such comments followed by our responses.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><u><font size="2" face="Times New Roman" style="font-size:10.0pt;">Form&nbsp;10-K for the year ended December&nbsp;31,
2009</font></u></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><u><font size="2" face="Times New Roman" style="font-size:10.0pt;">Item 6. Selected Financial Data, page&nbsp;16</font></u></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;text-indent:-.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">1.</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">In footnote (3)&nbsp;you provide a reconciliation of Operating
(loss)/income to Adjusted EBITDA.&#160; In future
filings, please reconcile your non-GAAP measure to the most directly comparable
GAAP measure, Net Income.&#160; Refer to
103.02 of our Compliance and Disclosure Interpretations: Non-GAAP Financial
Measures, issued January&nbsp;23, 2010.&#160;
Also, in future filings please explain why you believe your non-GAAP
measure is useful and address any potential limitations on its usefulness based
on the items it excludes.</font></p>

<p style="margin:0in 0in .0001pt .5in;text-indent:-.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Response:&#160; In
future filings, we will reconcile Adjusted EBITDA to net income.&#160; While we have included in our past filings
with the SEC that include Adjusted EBITDA certain explanations as to why we
believe Adjusted EBITDA is useful, we will, in future filings explain in
further detail why we believe Adjusted EBITDA is useful and address any
potential limitations on its usefulness based on the items it excludes.</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">1<a name="PB_1_230213_7748"></a></font></p>

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<p align="right" style="margin:0in 0in .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;text-indent:-.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">2.</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">Due to the fact that you present net cash provided by operating
activities, please revise future filings to also present net cash provided by/used
in investing and financing activities for each period presented.</font></p>

<p style="margin:0in 0in .0001pt .5in;text-indent:-.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Response:&#160; In
future filings we will present net cash provided by/used in investing and
financing activities for each period presented.</font></p>

<p style="margin:0in 0in .0001pt .25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><u><font size="2" face="Times New Roman" style="font-size:10.0pt;">Liquidity and Capital Resources, page&nbsp;30</font></u></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;text-indent:-.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">3.</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">To the extent it is or becomes reasonably likely that you may not comply
with any material debt covenant, please revise future annual and quarterly
filings to disclose and discuss required ratios/amounts as well as actual
ratios/amounts at each reporting date.&#160;
Also, please discuss your compliance with any other material
restrictions.&#160; See Sections I.D. and IV.C
of the SEC Interpretive Release No.&nbsp;33-8350.</font></p>

<p style="margin:0in 0in .0001pt .5in;text-indent:-.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Response:&#160; In
future filings, to the extent it is or becomes reasonably likely that we may
not comply with any material debt covenant,&#160;
we will disclose and discuss required ratios/amounts as well as actual
ratios/amounts at each reporting date.&#160;
Also, we will discuss our compliance with any other material
restrictions in our debt arrangements.</font></p>

<p style="margin:0in 0in .0001pt .25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;text-indent:-.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">4.</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">Please revise future annual and quarterly filings to disclose and
discuss average borrowing levels under your credit facility during each period
presented.</font></p>

<p style="margin:0in 0in .0001pt .5in;text-indent:-.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Response:&#160; In
future filings we will disclose and discuss average borrowing levels under any
applicable credit facility during each period presented.</font></p>

<p style="margin:0in 0in .0001pt .25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><u><font size="2" face="Times New Roman" style="font-size:10.0pt;">Contractual Obligations, page&nbsp;34</font></u></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;text-indent:-.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">5.</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">Please revise future filings to include potential pension obligations in
your tabular disclosures. If the amounts and future timing are indeterminable,
please include a footnote disclosure explaining why.&#160; Additionally, please include a footnote
explaining the nature of the &#147;Other&#148; line item.</font></p>

<p style="margin:0in 0in .0001pt .5in;text-indent:-.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Response:&#160; In
future filings, we will include in our contractual obligations table any
potential pension obligation that we are contractually obligated to pay.&#160; If the amounts and future timing of such
payments are indeterminable, we will include a footnote explaining why.&#160; Additionally, in future filings we will include
a footnote explaining the nature of the &#147;Other&#148; line item in our contractual
obligations table.&#160; The &#147;Other&#148; line item
in our contractual obligations table relates to asset retirement obligations
for our manufacturing facilities.</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">2<a name="PB_2_230236_141"></a></font></p>

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<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><u><font size="2" face="Times New Roman" style="font-size:10.0pt;">Critical Accounting Policies and Estimates, page&nbsp;36</font></u></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><u><font size="2" face="Times New Roman" style="font-size:10.0pt;">Valuation of Goodwill and Other Intangible Assets, page&nbsp;37</font></u></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;text-indent:-.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">6.</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">It appears that a further goodwill impairment charge could be material
to your operations.&#160; Please revise future
filings to disclose the number of reporting units in each reportable segment.&#160; To the extent that any of your reporting
units have estimated fair values that are not substantially in excess of their
carrying values and goodwill for those reporting units, in the aggregate or
individually, if impaired, could materially impact your results or total
shareholders&#146; equity, please identify and provide the following disclosure for
each such reporting unit in future filings:</font></p>

<p style="margin:0in 0in .0001pt .5in;text-indent:-.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .75in;text-indent:-.25in;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">The percentage by which fair value exceeds carrying value as of the
most-recent step-one test for each reporting unit.</font></p>

<p style="margin:0in 0in .0001pt .75in;text-indent:-.25in;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">The amount of goodwill allocated to the unit.</font></p>

<p style="margin:0in 0in .0001pt .75in;text-indent:-.25in;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">A description of the assumptions that drive the estimated fair value for
each reporting unit.</font></p>

<p style="margin:0in 0in .0001pt .75in;text-indent:-.25in;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">A discussion of the uncertainty associated with key assumptions for each
reporting unit.&#160; For example, to the
extent that you have included assumptions in your discounted cash flow model
that materially deviate from your historical results, please include a
discussion of those assumptions.</font></p>

<p style="margin:0in 0in .0001pt .75in;text-indent:-.25in;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">A discussion of any potential events and/or circumstances that could
have a negative effect on the estimated fair value for each reporting unit.</font></p>

<p style="margin:0in 0in .0001pt .75in;text-indent:-.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">If you have determined that estimated fair values
substantially exceed the carrying values of all your reporting units, please
disclose that determination in future filings. Reference Item 303 of Regulation
S-K.</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Response:&#160; In
future filings we will disclose the number of reporting units in each
reportable segment.&#160; Specifically, to the
extent that any of our reporting units will have estimated fair values that are
not substantially in excess of their carrying values and goodwill for those
reporting units, in the aggregate or individually, if impaired, could materially
impact our results or total shareholders&#146; equity, we will identify such
reporting unit and provide the applicable disclosures.&#160; In the event we determine that the estimated
fair values substantially exceed the carrying values of all our reporting
units, we will disclose that determination.</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><u><font size="2" face="Times New Roman" style="font-size:10.0pt;">Notes to Consolidated Financial Statements</font></u></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><u><font size="2" face="Times New Roman" style="font-size:10.0pt;">10. Long-Term Debt, page&nbsp;67</font></u></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;text-indent:-.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">7.</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">We note your disclosures regarding the troubled debt restructuring,
including the disclosures related to the fair value of the common and preferred
shares you issued.&#160; Please provide us a
more comprehensive explanation and analysis regarding how you determined the
fair value of the common and preferred shares you issued and how you evaluated
those fair values, relative to the public market, and determined they were
reasonable.</font></p>

<p style="margin:0in 0in .0001pt .5in;text-indent:-.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Response:&#160; We
engaged a nationally recognized third-party valuation firm, (&#147;Valuation Firm&#148;),
to provide its recommendations and assist the Company in valuing and evaluating
</font></p>

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<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">3<a name="PB_3_230249_7608"></a></font></p>

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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">the fair value(1)&nbsp;of the common stock and
preferred stock we issued in connection with our troubled debt restructuring
(the &#147;debt exchange&#148;)&#160; as of July&nbsp;29,
2009.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Enterprise value is defined as the company&#146;s total
market value of equity plus the total value of debt (including short-term and
long-term interest bearing debt and preferred debt).&#160; In determining GGC&#146;s enterprise value, we,
with the assistance of the Valuation Firm employed the following valuation
methodologies: (i)&nbsp;the Discounted Cash Flow Method, a form of the Income
approach to value, (ii)&nbsp;the Guideline Company Method, a form of the Market
approach to value, and (iii)&nbsp;the Similar Transactions Method, a form of
the Market approach to value.&#160; Based on
this analysis and giving equal consideration to all three methodologies of
value, we, with the assistance of the Valuation Firm arrived at a concluded
fair value of GGC&#146;s business enterprise, including cash, of $928.8 million as
of July&nbsp;29, 2009.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">As enterprise value is defined as the Company&#146;s
total market value of equity plus the total value of debt (including short-term
and long-term interest bearing debt and preferred debt), it was necessary to
value GGC&#146;s debt as of July&nbsp;29, 2009 to arrive at the concluded fair value
of GGC&#146;s equity.&#160; The fair values for the
Company&#146;s Term Loan B and the Revolving Credit Facility, both of which were
part of our senior secured credit facility, were determined using the Adjusted
Discounted Cash Flow Approach.&#160; The
Adjusted Discounted Cash Flow Approach factors in the probability the obligor
might default and therefore, the lender may not receive the promised future
cash flows and principal payments in full. With the assistance of the Valuation
Firm, we selected and applied the Adjusted Discounted Cash Flow Approach as the
best measure to value GGC&#146;s debt due to the contemplated debt exchange
transaction.&#160; The fair value of our
remaining material debt was determined based on the median of observed market
prices from July&nbsp;6, 2009 through July&nbsp;28, 2009.&#160; This range of dates was utilized due to the
frequency of transactions in the underlying debt as our debt was subject to the
outcome of our troubled debt restructuring. In addition, we included our
off-balance sheet accounts receivable securitization in determining the fair
value of total interest-bearing debt.&#160;
Based on this analysis, we, with the assistance of the Valuation Firm
arrived at a fair value for GGC&#146;s total interest-bearing debt of $554.3 million
as of July&nbsp;29, 2009.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">To arrive at the total fair value of equity for
GGC, including cash, on a control, marketable basis, of $374.4 million as of July&nbsp;29,
2009, GGC&#146;s total interest-bearing debt of $554.3 million as of July&nbsp;29,
2009 was deducted from the concluded fair value of business enterprise,
including cash, of $928.8 million as of July&nbsp;29, 2009.&#160;&#160; This value was then further adjusted as
noted below.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">In conjunction with the completion of the debt
exchange and amendment to our senior secured credit facility, the Company
completed a 1-for-25 reverse stock split, whereby GGC&#146;s outstanding common
shares, before the issuance of common shares in the debt exchange, were reduced
to approximately 1.4 million shares.&#160; In
addition, GGC&#146;s Board of Directors (the &#147;Board&#148;) approved, and recommended for
approval by the Company&#146;s </font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(1)&nbsp; The Valuation Firm performed the analyses
on a fair market value standard that we and the Valuation Firm believe is
functionally equivalent to fair value for purposes of these analyses.</font></p>

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<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">4<a name="PB_4_230303_8146"></a></font></p>

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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">stockholders, an amendment to the Company&#146;s charter
to increase the number of authorized shares of common stock to 100 million.
Upon approval and filing of the charter amendment to increase the number of
authorized common shares, the shares of convertible preferred stock issued in
the debt exchange would automatically convert into common shares on a
one-for-one basis.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The vote to authorize the 100 million shares of
common stock was expected to take place approximately 30 days after the
valuation date.&#160; Further, GGC management
estimated that there was a near certain probability that the authorization vote
would succeed because the bondholders, who had already agreed to the terms and
conditions of the debt exchange, along with the Board and management team of GGC,
held a majority of the post reverse stock split outstanding required voting
shares.&#160; Thus, the authorization vote of
stockholders was perfunctory.&#160; Because
the purpose of the valuation analysis was to determine the fair market value of
GGC&#146;s common equity and convertible preferred equity exchanged for the
cancellation of debt (&#147;COD&#148;) as of July&nbsp;29, 2009, it was necessary to
adjust the control, marketable value of the convertible preferred equity
calculated in the analysis for the restriction period.&#160; Thus, with the assistance of the Valuation
Firm, we applied a discount for the lack of marketability (&#147;DLOM&#148;) based on the
period from July&nbsp;29, 2009 to the date of authorization of the additional
common shares, a 30-day restriction period.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Based on this analysis, with the assistance of the
Valuation Firm we arrived at a fair value of $11.90 per share and $11.31 per
share for GGC common shares and convertible preferred shares, respectively,
which provided a combined weighted average share price of the equity exchanged
of $11.36 per share.&#160; These share prices
were then applied to the respective number of common and preferred shares
issued for exchange in the COD event to arrive at the total equity exchanged
value of $357.9 million.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">We noted, with the assistance of the Valuation
Firm, that the concluded common equity share price of $11.90 was approximate to
the average of the closing common equity trading prices the trading day prior (July&nbsp;28,
2009) and trading day subsequent (July&nbsp;30, 2009) to the COD event of
$12.11.&#160; In performing a reconciliation
of the concluded common equity price per share to the observable trading prices
for GGC&#146;s stock, we performed, with the assistance of the Valuation Firm, an
analysis to calculate the implied control premiums or discounts to the actual
trading prices of the Company&#146;s stock during trading days in relative proximity
to the COD event.&#160;&#160; Based on this
analysis, with the assistance of the Valuation Firm, we concluded that the
$11.90 per share value for GGC&#146;s common equity and $11.31 per convertible
preferred share value, and thus a combined weighted average equity share price
of $11.36 per share was reasonably representative of fair value. Because we
believed it was virtually certain or perfunctory that the preferred shares
would convert to common shares within a very short period of time, and thus
have all the same rights as the common equity, we determined it was not
meaningful to separately disclose the fair values for the common and
convertible preferred shares and instead disclosed the combined weighted
average equity price of $11.36 per share for the equity exchanged.</font></p>

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<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">5<a name="PB_5_230315_7091"></a></font></p>

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<p align="right" style="margin:0in 0in .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><u><font size="2" face="Times New Roman" style="font-size:10.0pt;">19. Segment Information, page&nbsp;94</font></u></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;text-indent:-.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">8.</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">Please revise future filings to provide product line disclosures. Refer
to ASC Topic 280-10-50-40.</font></p>

<p style="margin:0in 0in .0001pt .5in;text-indent:-.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Response:&#160;
ASC Topic 280 Segment Reporting and Subtopic ASC 280-10-50-40
specifically requires: &#147;A public entity shall report the revenues from external
customers for each product and service or each group of similar products and
services unless it is impracticable to do so. The amounts of revenues reported
shall be based on the financial information used to produce the public entity&#146;s
general-purpose financial statements. If providing the information is
impracticable, that fact shall be disclosed.&#148;</font></p>

<p style="margin:0in 0in .0001pt .25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The Company&#146;s general purpose financial statements
are produced based on three reportable segments:&#160; chlorovinyls, aromatics, and building
products.</font></p>

<p style="margin:0in 0in .0001pt .25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .75in;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">I.</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">Chlorovinyls</font></p>

<p style="margin:0in 0in .0001pt .75in;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The Chlorovinyls segment consists of a highly
vertically integrated chain of products, which includes chlorine, caustic soda,
VCM and vinyl resins (PVC) and vinyl compounds.&#160;
All of these products have the commonality of being derived from the
chlorine molecule, or in the case of caustic soda, a co-product of chlorine
production.&#160; In addition, the customer
base is integrated and largely similar throughout the chain, primarily in that
they purchase derivations of PVC resin and vinyl compound to manufacture PVC based
products.&#160; Based on the above similarities
of these products and the customers who purchase them, we believe we have
complied with the disclosure requirements of ASC Topic 280-10-50-40 by
disclosing the revenues from external customers for this group of similar
products in our segment reporting disclosures.</font></p>

<p style="margin:0in 0in .0001pt .25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .75in;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">II.</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">Aromatics</font></p>

<p style="margin:0in 0in .0001pt .75in;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The Aromatics segment, like the Chlorovinyls
segment, also consists of a highly vertically integrated chain of commodity
chemical products, which includes cumene, phenol and acetone.&#160; Phenol and acetone are both byproducts of
distilled cumene and, consequently, segment sales across all products are
dependent on cumene sales pricing and volume, and the underlying raw material
costs associated with producing cumene.&#160;
Furthermore, the typical customer in the Aromatics segment purchases and
manufactures cumene, phenol and acetone, and is typically a consumer in the
building materials and/or engineered plastics (i.e. polycarbonates)
markets.&#160; Based on the above similarities
of these products and the customers who purchase them, we believe we have
complied with the disclosure requirements of ASC Topic 280-10-50-40 by
disclosing the revenues from external customers for this group of similar
products in our segment reporting disclosures.</font></p>

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<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">6<a name="PB_6_230323_455"></a></font></p>

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<p align="right" style="margin:0in 0in .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .75in;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">III.</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">Building Products</font></p>

<p style="margin:0in 0in .0001pt .75in;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The Building Products segment manufactures and
markets a broad range of vinyl-based, attractive, durable, and low-maintenance
products for the home, building and construction markets.&#160; These products share a commonality in that
they are primarily manufactured with extruded PVC resin and vinyl compounds. In
addition, our Building Products segment customers are all in the related home
building, construction and renovation industries, which share similar end uses.&#160; Sales are also made primarily through sales
representatives and similar sales channels, which share similar sales and
marketing efforts. Based on the above similarities of these products and the
customers who purchase them, we believe we have complied with the disclosure
requirements of ASC Topic 280-10-50-40 by disclosing the revenues from external
customers for this group of similar products in our segment reporting
disclosures.</font></p>

<p style="margin:0in 0in .0001pt .25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><u><font size="2" face="Times New Roman" style="font-size:10.0pt;">Form&nbsp;10-Q for the quarter ended June&nbsp;30,
2010</font></u></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><u><font size="2" face="Times New Roman" style="font-size:10.0pt;">Notes to the Financial Statements</font></u></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><u><font size="2" face="Times New Roman" style="font-size:10.0pt;">16. Fair Value of Financial Instruments, page&nbsp;23</font></u></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;text-indent:-.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">9.</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">We note that you previously used Level 1 inputs to determine the fair
values of your 10.75%, 7.125% and 9.5% notes and that you are now using Level 2
inputs.&#160; In future filings, please
discuss any such changes in your valuations.&#160;
Refer to ASC Topic 820-10-50-2.</font></p>

<p style="margin:0in 0in .0001pt .5in;text-indent:-.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Response:&#160; In
future filings we will discuss any such changes between Level 1, 2 or 3 inputs
used to determine the fair values of financial instruments.</font></p>

<p style="margin:0in 0in .0001pt .25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">In responding to the Commission&#146;s comments, the management
team of Georgia Gulf acknowledges responsibility for the accuracy and adequacy
of the disclosure in our SEC filings in accordance with the Securities and
Exchange Act of 1934 and all applicable Exchange Act rules.&#160; In addition, the management team of Georgia
Gulf acknowledges its responsibility for the following:</font></p>

<p style="margin:0in 0in .0001pt .5in;text-autospace:none;text-indent:-.25in;"><font size="2" face="Symbol" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;text-autospace:none;text-indent:-.25in;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">The Company is
responsible for the adequacy and accuracy of disclosure in the filings;</font></p>

<p style="margin:0in 0in .0001pt .5in;text-autospace:none;text-indent:-.25in;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">SEC staff comments
or changes to disclosure in response to SEC staff comments do not foreclose the
Commission from taking any action with respect to the filing; and</font></p>

<p style="margin:0in 0in .0001pt .5in;text-autospace:none;text-indent:-.25in;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">The Company may
not assert SEC staff comments as a defense in any proceeding initiated by the
Commission or any person under the federal securities laws of the United
States.</font></p>

<p style="margin:0in 0in .0001pt .5in;text-autospace:none;text-indent:-.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">*&#160;&#160;&#160;&#160;&#160; *&#160;&#160;&#160;&#160;&#160; *&#160;&#160;&#160;&#160;&#160;
*&#160;&#160;&#160;&#160;&#160; *</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">7<a name="PB_7_230333_4141"></a></font></p>

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<p align="right" style="margin:0in 0in .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">If you have any questions regarding these
responses, please do not hesitate to call me at (770)&nbsp;395-4577.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Very truly yours,</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="50%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:50.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/ Gregory C. Thompson</font></p>
  </td>
  <td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Chief Financial Officer</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">8<a name="PB_8_230351_8627"></a></font></p>

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