March 7, 2013

 

VIA EDGAR

 

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

 

Re: Notice of disclosure filed in Exchange Act Quarterly Report under Section 219 of the Iran Threat Reduction and Syria Human Rights Act of 2012 and Section 13(r) of the Exchange Act

 

Ladies and Gentlemen:

 

Pursuant to Section 13(r) of the Securities Exchange Act of 1934, as amended, as added by Section 219 of the Iran Threat Reduction and Syria Human Rights Act of 2012, notice is hereby provided that NCI Building Systems, Inc. has included disclosure with respect to certain activities described in Section 13(r) in its Quarterly Report on Form 10-Q for the quarter ended January 27, 2013 which was filed with the U.S. Securities and Exchange Commission on March 7, 2013. The disclosure can be found on page 33 of the Quarterly Report on Form 10-Q and is incorporated by reference herein.

 

   
  Very truly yours,
   
  NCI Building Systems, Inc.
   
  /s/ Todd R. Moore
  Todd R. Moore
  Executive Vice President, General
Counsel & Secretary