UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 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): January 31, 2007~~

ELKCORP
(Exact Name of Registrant as Specified in Charter)
Delaware	1-5341	75-1217920
(State or Other Jurisdiction	(Commission	(IRS Employer
of Incorporation)	File Number)	Identification No.)
14911 Quorum Drive, Suite 600, Dallas, Texas		75254-1491
(Address of Principal Executive Offices)		(Zip Code)
Registrant’s telephone number, including area code:		(972) 851-0500
Not Applicable
(Former Name or Former Address, if Changed Since Last Report)

FORM 8-K

~~Check~~CURRENT ~~the~~REPORT PURSUANT ~~appropriate~~TO ~~box~~SECTION ~~below~~13 ifOR ~~the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions~~ 15(~~see General Instruction A.2.~~d): ¨OF ~~Written~~THE ~~communications~~ SECURITIES ~~pursuant~~EXCHANGE toACT ~~Rule~~OF ~~425~~1934 under the Securities Act (17 CFR 230.425) þ 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))

~~Item~~Date ~~7.01.~~of ~~Regulation~~report FD(Date ~~Disclosure.~~of earliest event reported): February 2, 2007

OnELKCORP January 31, 2007, the Company issued a press release announcing that the Company had received notice that affiliates of The Carlyle Group ("Carlyle") have determined not to submit a revised proposal to the Company.

~~The~~(Exact ~~foregoing~~Name ~~description is qualified in its entirety by the full text~~ of ~~the~~Registrant ~~press release, which is attached hereto~~ as ~~Exhibits~~Specified ~~99.1,~~in ~~and~~Charter) ~~which is incorporated herein by reference.~~

Item 9.01 Financial Statements and Exhibits. (d) Exhibits.

Delaware	1-5341		75-1217920

(State or Other Jurisdiction	(Commission		(IRS Employer
of Incorporation)	File Number)		Identification No.)


14911 Quorum Drive, Suite 600, Dallas, Texas			75254-1491

(Address of Principal Executive Offices)			(Zip Code)


Registrant’s telephone number, including area code:		(972) 851-0500

~~See~~ Not ~~the~~Applicable ~~Index~~(Former ofName ~~Exhibits~~or ~~attached~~Former ~~to this Form 8-K~~Address, ~~which~~if isChanged ~~incorporated~~Since ~~herein~~Last ~~by reference.~~Report)

~~SIGNATURES~~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.): ¨ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) þ 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))

~~Pursuant~~Item to7.01. ~~the~~Regulation ~~requirements~~FD ~~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~~Disclosure.

~~ELKCORP~~ On ~~By:~~February ~~/s/~~2, ~~David~~2007, G.ElkCorp ~~Sisler~~(the ~~Name:~~“Company”) ~~David~~issued G.a ~~Sisler~~press ~~Title:~~release ~~Senior~~announcing ~~Vice~~that ~~President,~~the ~~General~~Company ~~Counsel~~had received notice that Building Materials Corporation of America and ~~Secretary~~certain of its affiliates (“BMCA”) had agreed to extend the time for acceptance of an irrevocable, binding offer previously made by BMCA to acquire the outstanding shares of the Company.

~~Date:~~ The ~~January~~foregoing 31description is qualified in its entirety by the full text of the press release, ~~2007~~which is attached hereto as Exhibit 99.1, and which is incorporated herein by reference.

INDEX OF EXHIBITS

Item 9.01		Financial Statements and Exhibits.

		(d) Exhibits.

		See the Index of Exhibits attached to this Form 8-K, which is incorporated herein by reference.

Number		Exhibit
99.1		Press Release, dated January 31, 2007

SIGNATURES

Pursuant 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.

ELKCORP

By: /s/ David G. Sisler

Name: David G. Sisler

Title: Senior Vice President, General Counsel

and Secretary

Date: February 2, 2007

		INDEX OF EXHIBITS


Number		Exhibit



99.1		Press Release, dated February 2, 2007

Filing Compare · ELKCORP