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  <p style="margin:0in 0in .0001pt;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;font-weight:bold;">UNITED
  STATES</font></b></p>
  
  <p style="margin:0in 0in .0001pt;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;font-weight:bold;">SECURITIES
  AND EXCHANGE COMMISSION</font></b></p>
  
  <p style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Washington, D.C.&#160; 20549</font></b></p>
  
  <p style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>
  
  <p style="margin:0in 0in .0001pt;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;font-weight:bold;">FORM&nbsp;8-K</font></b></p>
  
  <p style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>
  
  <p style="margin:0in 0in .0001pt;text-align:center;"><b><font size="3" face="Times New Roman" style="font-size:12.0pt;font-weight:bold;">CURRENT
  REPORT</font></b></p>
  
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>
  
  <p style="margin:0in 0in .0001pt;text-align:center;"><b><font size="3" face="Times New Roman" style="font-size:12.0pt;font-weight:bold;">Pursuant
  to Section&nbsp;13 or 15(d)&nbsp;of the Securities Exchange Act of 1934</font></b></p>
  
  <p style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>
  
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Date of Report
  (Date of earliest event reported):<b>&#160; June&nbsp;9, 2008 (June&nbsp; 6, 2008)</b></font></p>
  
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman">&nbsp;</font></p>
  
  <p style="margin:0in 0in .0001pt;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;font-weight:bold;">GEORGIA
  GULF CORPORATION</font></b></p>
  
  <p style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Exact name of registrant as specified in its
  charter)</font></p>
  
  <p style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>
  
  <div align="center">
  
  <table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
   <tr>
    <td width="33%" valign="top" style="padding:0in 0in 0in 0in;width:33.26%;">
    <p style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Delaware</font></b></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;">
    <p align="left" style="margin:0in 0in .0001pt;text-align:left;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
    </td>
    <td width="32%" valign="top" style="padding:0in 0in 0in 0in;width:32.0%;">
    <p style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">1-09753</font></b></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;">
    <p align="left" style="margin:0in 0in .0001pt;text-align:left;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
    </td>
    <td width="30%" valign="top" style="padding:0in 0in 0in 0in;width:30.74%;">
    <p style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">58-1563799</font></b></p>
    </td>
   </tr>
   <tr>
    <td width="33%" valign="top" style="padding:0in 0in 0in 0in;width:33.26%;">
    <p style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(State or
    other jurisdiction of incorporation)</font></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;">
    <p align="left" style="margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="32%" valign="top" style="padding:0in 0in 0in 0in;width:32.0%;">
    <p style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Commission
    File Number)</font></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;">
    <p align="left" style="margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="30%" valign="top" style="padding:0in 0in 0in 0in;width:30.74%;">
    <p style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(IRS
    Employer Identification No.)</font></p>
    </td>
   </tr>
   <tr>
    <td width="33%" valign="top" style="padding:0in 0in 0in 0in;width:33.26%;">
    <p style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;">
    <p align="left" style="margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
    <td width="32%" valign="top" style="padding:0in 0in 0in 0in;width:32.0%;">
    <p style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;">
    <p align="left" style="margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
    <td width="30%" valign="top" style="padding:0in 0in 0in 0in;width:30.74%;">
    <p style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
   </tr>
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    <td width="67%" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:67.26%;">
    <p style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">115
    Perimeter Center Place, Suite&nbsp;460, Atlanta, GA</font></b></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;">
    <p align="left" style="margin:0in 0in .0001pt;text-align:left;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
    </td>
    <td width="30%" valign="top" style="padding:0in 0in 0in 0in;width:30.74%;">
    <p style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">30346</font></b></p>
    </td>
   </tr>
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    <td width="67%" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:67.26%;">
    <p style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Address of
    principal executive offices)</font></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.0%;">
    <p align="left" style="margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="30%" valign="top" style="padding:0in 0in 0in 0in;width:30.74%;">
    <p style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Zip Code)</font></p>
    </td>
   </tr>
  </table>
  
  </div>
  
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman">&nbsp;</font></p>
  
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Registrant&#146;s
  telephone number, including area code:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<b>(770) 395 - 4500</b></font></p>
  
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman">&nbsp;</font></p>
  
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman">&nbsp;</font></p>
  
  <p style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Former name or former address, if changed
  since last report.)</font></p>
  
  <p style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>
  
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Check the appropriate box below if the Form&nbsp;8-K filing is intended
  to simultaneously satisfy the filing obligation of the registrant under any of
  the following provisions:</font></p>
  
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>
  
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    <p style="margin:0in 0in .0001pt;"><font size="2" face="Wingdings" style="font-size:10.0pt;">o</font></p>
    </td>
    <td width="94%" valign="top" style="padding:0in 0in 0in 0in;width:94.16%;">
    <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Written communications pursuant to Rule&nbsp;425 under the Securities
    Act (17 CFR 230.425)</font></p>
    </td>
   </tr>
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    <td width="5%" valign="top" style="padding:0in 0in 0in 0in;width:5.84%;">
    <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
    <td width="94%" valign="top" style="padding:0in 0in 0in 0in;width:94.16%;">
    <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="Wingdings" style="font-size:10.0pt;">o</font></p>
    </td>
    <td width="94%" valign="top" style="padding:0in 0in 0in 0in;width:94.16%;">
    <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Soliciting material pursuant to Rule&nbsp;14a-12 under the Exchange
    Act (17 CFR 240.14a-12)</font></p>
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    <td width="5%" valign="top" style="padding:0in 0in 0in 0in;width:5.84%;">
    <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
    <td width="94%" valign="top" style="padding:0in 0in 0in 0in;width:94.16%;">
    <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
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    <td width="5%" valign="top" style="padding:0in 0in 0in 0in;width:5.84%;">
    <p style="margin:0in 0in .0001pt;"><font size="2" face="Wingdings" style="font-size:10.0pt;">o</font></p>
    </td>
    <td width="94%" valign="top" style="padding:0in 0in 0in 0in;width:94.16%;">
    <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Pre-commencement communications pursuant to
    Rule&nbsp;14d-2(b)&nbsp;under the Exchange Act (17 CFR 240.14d-2 (b))</font></p>
    </td>
   </tr>
   <tr>
    <td width="5%" valign="top" style="padding:0in 0in 0in 0in;width:5.84%;">
    <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
    <td width="94%" valign="top" style="padding:0in 0in 0in 0in;width:94.16%;">
    <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
   </tr>
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    <td width="5%" valign="top" style="padding:0in 0in 0in 0in;width:5.84%;">
    <p style="margin:0in 0in .0001pt;"><font size="2" face="Wingdings" style="font-size:10.0pt;">o</font></p>
    </td>
    <td width="94%" valign="top" style="padding:0in 0in 0in 0in;width:94.16%;">
    <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Pre-commencement
    communications pursuant to Rule&nbsp;13e-4(c)&nbsp;under the Exchange Act (17
    CFR 240.13e-4 (c))</font></p>
    </td>
   </tr>
  </table>
  
  <div style="border:none;border-bottom:double windowtext 6.0pt;padding:0in 0in 0in 0in;">
  
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  </div>
  
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>
  
  <div style="margin:0in 0in .0001pt;"><hr size="3" width="100%" noshade color="#010101" align="left"></div>
  
  </div>
  <!-- SEQ.=1,FOLIO='',FILE='C:\JMS\105592\08-16252-1\task2978700\16252-1-ba.htm',USER='105592',CD='Jun  9 04:11 2008' -->
  
  
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  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>
  
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    <p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Item 8.01</font></b></p>
    </td>
    <td width="86%" valign="top" style="padding:0in 0in 0in 0in;width:86.66%;">
    <p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Other Events.</font></b></p>
    </td>
   </tr>
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  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>
  
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;text-indent:1.0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Georgia
  Gulf Corporation (the &#147;Company&#148;) has received notice and a letter of
  transmittal (collectively, the &#147;Notice&#148;) from persons (&#147;Claimants&#148;) claiming to
  own at least 25% of the Company&#146;s 7 1/8% notes due 2013 (the &#147;Notes&#148;) which
  were issued under an indenture dated December&nbsp;3, 2003 (the &#147;Indenture&#148;)
  between the Company and U.S. Bank National Association (as successor to SunTrust
  Bank, the &#147;Trustee&#148;).&#160; The Notice asserts
  that borrowings under the Company&#146;s senior credit facility resulted in the
  incurrence of debt obligations in excess of the amount permitted under Section&nbsp;3.3
  of the Indenture.&#160; The Company has sent a
  response letter dated June&nbsp;8, 2008 (the &#147;Response Letter&#148;).&#160; Copies of the &#160;Notice and the Response Letter are attached
  hereto as Exhibits 99.1, and 99.2, respectively, and incorporated herein by
  reference.</font></p>
  
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman">&nbsp;</font></p>
  
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;text-indent:1.0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The
  Company believes that all existing indebtedness was incurred in compliance with
  the provisions of the Indenture.&#160; As more
  fully set forth in the Response Letter, the Company has carefully considered
  the allegations set forth in the Notice and has concluded that no default has
  occurred under the Indenture and the Company has been, and continues to be, in
  full compliance with all of its obligations thereunder.&#160; </font></p>
  
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;text-indent:1.0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;text-indent:1.0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The
  Company has also filed a complaint in the Court of Chancery of the State of
  Delaware seeking to enjoin the Claimants and seeking a declaratory judgment to
  the effect that the Company is not in default under Section 3.3 of the
  Indenture.&#160; The Company has asked the
  Delaware Court of Chancery to expedite review of the case.</font></p>
  
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;text-indent:1.0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;text-indent:1.0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">While
  the Company disputes the claims advanced in the Notice and expressly denies
  that the Claimants have a valid basis for declaring a default under the
  Indenture or seeking acceleration of the amounts owed on the Notes, the Company
  describes below the risk factors associated with claims made in the Notice.</font></p>
  
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;text-indent:1.0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  
  <p align="left" style="font-size:10.0pt;margin:0in 0in .0001pt;text-align:left;text-indent:1.0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The
  default provisions of the Indenture provide that if the Company has incurred
  indebtedness other than in compliance with the Indenture and thereafter
  receives written notice of default from either the Trustee or holders
  representing 25% or more of the aggregate principal amount of the Notes then
  outstanding, the failure of the Company to cure such default within 30 days
  after receipt by the Company of such written notice would constitute an &#147;Event
  of Default&#148; under the Indenture.&#160; </font>If an Event of Default occurs, the Trustee, or the holders of at least
  25% of the Notes, may, by a further notice, declare all principal, premium, if
  any, and accrued and unpaid interest on the Notes to be immediately due and
  payable.</p>
  
  <p align="left" style="font-size:10.0pt;margin:0in 0in .0001pt;text-align:left;">&nbsp;</p>
  
  <p align="left" style="font-size:10.0pt;margin:0in 0in .0001pt;text-align:left;text-indent:1.0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">If such an Event of
  Default occurs and is continuing, and the Trustee or holders representing 25%
  or more of the </font>aggregate
  principal amount of the Notes then outstanding declare all principal, premium, if any, and accrued and unpaid interest on the
  Notes to be immediately due and payable, then such declaration could lead to
  the occurrence of an &#147;Event of Default&#148; under each of (i)&nbsp;the Company&#146;s
  indenture, dated October&nbsp;3, 2006, relating to its unsecured 9.5% senior
  notes and (ii)&nbsp;the Company&#146;s indenture, dated October&nbsp;3, 2006,
  relating to its unsecured 10.75% senior subordinated notes.&#160; Upon and after the occurrence of any such
  Event of Default, all principal, premium, if any, and accrued interest on the
  respective notes issued under each indenture could be declared immediately due
  and payable by the action of the applicable trustee or the applicable holders
  of at least 25% of the respective notes.</p>
  
  <p align="left" style="font-size:10.0pt;margin:0in 0in .0001pt;text-align:left;">&nbsp;</p>
  
  <p align="left" style="font-size:10.0pt;margin:0in 0in .0001pt;text-align:left;text-indent:1.0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">In
  addition, an Event of Default under the Indenture could lead to the declaration
  of an &#147;Event of Default&#148; under the </font>Company&#146;s
  Credit Agreement, dated October&nbsp;3, 2006, as amended, (the &#147;Credit
  Agreement&#148;).&#160; Upon an Event of Default
  under the Credit Agreement, the agent may, with the consent of the lenders
  holding more than half of the loans, or is required, at the request of lenders
  holding more than half of the loans, to declare the commitments to make further
  loans terminated, require cash collateral for letter of credit obligations,
  declare the loans to be immediately due and payable and/or exercise any other
  available remedies.</p>
  
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman">&nbsp;</font></p>
  
  <p align="left" style="font-size:10.0pt;margin:0in 0in .0001pt;text-align:left;text-indent:1.0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">An Event of Default
  under the Indenture could lead to the occurrence of a Liquidation Event </font>under the Company&#146;s
  securitization program.&#160; Upon a Liquidation Event, either Wachovia Bank,
  National Association (&#147;Wachovia&#148;) or Bank of Tokyo-Mitsubishi UFJ, Ltd., New
  York Branch (&#147;BTM&#148;) (in their capacities as purchaser agents) may declare the &#147;Purchase
  Termination Date&#148; to have occurred and the &#147;Liquidation Period&#148; to have
  commenced.&#160; From the Purchase Termination
  Date, the related purchasers will not be required to purchase any additional
  receivables, no additional payments may be made on the related subordinated
  note, and, effectively, all of the collections on the receivables will be
  diverted to pay amounts owed to the related purchasers and/or their agents
  under the securitization facility.&#160; This
  would, effectively, terminate the Company&#146;s receivables financing.</p>
  
  <p style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>
  
  <p style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">2</font></p>
  
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  </div>
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    <p align="left" style="margin:0in 0in .0001pt;page-break-after:avoid;text-align:left;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Item 9.01</font></b></p>
    </td>
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    <p align="left" style="margin:0in 0in .0001pt;page-break-after:avoid;text-align:left;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Financial Statements and Exhibits.</font></b></p>
    </td>
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    <td width="12%" valign="top" style="padding:0in 0in 0in 0in;width:12.66%;">
    <p align="left" style="margin:0in 0in .0001pt;page-break-after:avoid;text-align:left;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
    </td>
    <td width="87%" valign="top" style="padding:0in 0in 0in 0in;width:87.34%;">
    <p align="left" style="margin:0in 0in .0001pt;page-break-after:avoid;text-align:left;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
    </td>
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    <p style="margin:0in 0in .0001pt;page-break-after:avoid;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(d)</font></p>
    </td>
    <td width="87%" valign="top" style="padding:0in 0in 0in 0in;width:87.34%;">
    <p align="left" style="margin:0in 0in .0001pt;page-break-after:avoid;text-align:left;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">Exhibits.</font></i></p>
    </td>
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    <td width="11%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:11.06%;">
    <p style="margin:0in 0in .0001pt;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;font-weight:bold;">Number</font></b></p>
    </td>
    <td width="2%" valign="bottom" style="padding:0in 0in 0in 0in;width:2.7%;">
    <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
    </td>
    <td width="86%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:86.24%;">
    <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;font-weight:bold;">Exhibit</font></b></p>
    </td>
   </tr>
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    <td width="11%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:11.06%;">
    <p style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">99.1</font></p>
    </td>
    <td width="2%" valign="top" style="padding:0in 0in 0in 0in;width:2.7%;">
    <p align="left" style="margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="86%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:86.24%;">
    <p align="left" style="margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Notice of
    Default and Letter of Transmittal</font></p>
    </td>
   </tr>
   <tr>
    <td width="11%" valign="top" style="padding:0in 0in 0in 0in;width:11.06%;">
    <p style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
    <td width="2%" valign="top" style="padding:0in 0in 0in 0in;width:2.7%;">
    <p align="left" style="margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
    <td width="86%" valign="top" style="padding:0in 0in 0in 0in;width:86.24%;">
    <p align="left" style="margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
   </tr>
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    <td width="11%" valign="top" style="padding:0in 0in 0in 0in;width:11.06%;">
    <p style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">99.2</font></p>
    </td>
    <td width="2%" valign="top" style="padding:0in 0in 0in 0in;width:2.7%;">
    <p align="left" style="margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="86%" valign="top" style="padding:0in 0in 0in 0in;width:86.24%;">
    <p align="left" style="margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Letter of
    Response</font></p>
    </td>
   </tr>
  </table>
  
  <p align="center" style="font-size:10.0pt;margin:0in 0in .0001pt;text-align:center;">&nbsp;</p>
  
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">3</font></p>
  
  <div style="margin:0in 0in .0001pt;"><hr size="3" width="100%" noshade color="#010101" align="left"></div>
  
  </div>
  <!-- SEQ.=1,FOLIO='3',FILE='C:\JMS\105592\08-16252-1\task2978700\16252-1-ba.htm',USER='105592',CD='Jun  9 04:11 2008' -->
  
  
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  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">SIGNATURES</font></b></p>
  
  <p align="center" style="font-size:10.0pt;margin:0in 0in .0001pt;text-align:center;">&nbsp;</p>
  
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">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.</font></p>
  
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;text-indent:.5in;"><font size="2" face="Times New Roman">&nbsp;</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>
    </td>
    <td width="54%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:54.04%;">
    <p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">GEORGIA GULF CORPORATION</font></b></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>
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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;">&nbsp;</font></p>
    </td>
    <td width="54%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:54.04%;">
    <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
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    <td width="45%" valign="top" style="padding:0in 0in 0in 0in;width:45.96%;">
    <p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
    </td>
    <td width="3%" valign="top" style="padding:0in 0in 0in 0in;width:3.78%;">
    <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">By:</font></p>
    </td>
    <td width="50%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:50.26%;">
    <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;/s/
    Joel I. Beerman</font></p>
    </td>
   </tr>
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    <td width="45%" valign="top" style="padding:0in 0in 0in 0in;width:45.96%;">
    <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="54%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:54.04%;">
    <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Name:&nbsp;&nbsp;Joel I. Beerman</font></p>
    </td>
   </tr>
   <tr>
    <td width="45%" valign="top" style="padding:0in 0in 0in 0in;width:45.96%;">
    <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="54%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:54.04%;">
    <p style="font-size:10.0pt;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman"><font style="font-size:10.0pt;">Title:</font>&nbsp;&nbsp;&nbsp;</font>Vice President, General Counsel and Secretary</p>
    </td>
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  <p style="margin:0in 0in .0001pt 3.0in;"><font size="2" face="Times New Roman">&nbsp;</font></p>
  
  <p align="left" style="font-size:10.0pt;margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman"><font style="font-size:10.0pt;">Date:&#160; </font>June&nbsp;9</font>, 2008</p>
  
  <p style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>
  
  <p style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">4</font></p>
  
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metadata_filer: {"company-data": {"conformed-name": "GEORGIA GULF CORP /DE/", "cik": "0000805264", "assigned-sic": "2810", "irs-number": "581563799", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-09753", "film-number": "08886964"}, "business-address": {"street1": "115 PERIMETER CENTER PLACE", "street2": "STE. 460", "city": "ATLANTA", "state": "GA", "zip": "30346", "phone": "7703954500"}, "mail-address": {"street1": "115 PERIMETER CENTER PLACE", "street2": "STE. 460", "city": "ATLANTA", "state": "GA", "zip": "30346"}}
text: 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):
  June 9, 2008 (June  6, 2008)
  GEORGIA
  GULF CORPORATION
  (Exact name of registrant as specified in its
  charter)
  Delaware
  1-09753
  58-1563799
  (State or
    other jurisdiction of incorporation)
  (Commission
    File Number)
  (IRS
    Employer Identification No.)
  115
    Perimeter Center Place, Suite 460, Atlanta, GA
  30346
  (Address of
    principal executive offices)
  (Zip Code)
  Registrant's
  telephone number, including area code:
  (770) 395 - 4500
  (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:
  o
  Written communications pursuant to Rule 425 under the Securities
    Act (17 CFR 230.425)
  o
  Soliciting material pursuant to Rule 14a-12 under the Exchange
    Act (17 CFR 240.14a-12)
  o
  Pre-commencement communications pursuant to
    Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2 (b))
  o
  Pre-commencement
    communications pursuant to Rule 13e-4(c) under the Exchange Act (17
    CFR 240.13e-4 (c))
  Item 8.01
  Other Events.
  Georgia
  Gulf Corporation (the "Company") has received notice and a letter of
  transmittal (collectively, the "Notice") from persons ("Claimants") claiming to
  own at least 25% of the Company's 7 1/8% notes due 2013 (the "Notes") which
  were issued under an indenture dated December 3, 2003 (the "Indenture")
  between the Company and U.S. Bank National Association (as successor to SunTrust
  Bank, the "Trustee").  The Notice asserts
  that borrowings under the Company's senior credit facility resulted in the
  incurrence of debt obligations in excess of the amount permitted under Section 3.3
  of the Indenture.  The Company has sent a
  response letter dated June 8, 2008 (the "Response Letter").  Copies of the  Notice and the Response Letter are attached
  hereto as Exhibits 99.1, and 99.2, respectively, and incorporated herein by
  reference.
  The
  Company believes that all existing indebtedness was incurred in compliance with
  the provisions of the Indenture.  As more
  fully set forth in the Response Letter, the Company has carefully considered
  the allegations set forth in the Notice and has concluded that no default has
  occurred under the Indenture and the Company has been, and continues to be, in
  full compliance with all of its obligations thereunder.
  The
  Company has also filed a complaint in the Court of Chancery of the State of
  Delaware seeking to enjoin the Claimants and seeking a declaratory judgment to
  the effect that the Company is not in default under Section 3.3 of the
  Indenture.  The Company has asked the
  Delaware Court of Chancery to expedite review of the case.
  While
  the Company disputes the claims advanced in the Notice and expressly denies
  that the Claimants have a valid basis for declaring a default under the
  Indenture or seeking acceleration of the amounts owed on the Notes, the Company
  describes below the risk factors associated with claims made in the Notice.
  The
  default provisions of the Indenture provide that if the Company has incurred
  indebtedness other than in compliance with the Indenture and thereafter
  receives written notice of default from either the Trustee or holders
  representing 25% or more of the aggregate principal amount of the Notes then
  outstanding, the failure of the Company to cure such default within 30 days
  after receipt by the Company of such written notice would constitute an "Event
  of Default" under the Indenture.
  If an Event of Default occurs, the Trustee, or the holders of at least
  25% of the Notes, may, by a further notice, declare all principal, premium, if
  any, and accrued and unpaid interest on the Notes to be immediately due and
  payable.
  If such an Event of
  Default occurs and is continuing, and the Trustee or holders representing 25%
  or more of the
  aggregate
  principal amount of the Notes then outstanding declare all principal, premium, if any, and accrued and unpaid interest on the
  Notes to be immediately due and payable, then such declaration could lead to
  the occurrence of an "Event of Default" under each of (i) the Company's
  indenture, dated October 3, 2006, relating to its unsecured 9.5% senior
  notes and (ii) the Company's indenture, dated October 3, 2006,
  relating to its unsecured 10.75% senior subordinated notes.  Upon and after the occurrence of any such
  Event of Default, all principal, premium, if any, and accrued interest on the
  respective notes issued under each indenture could be declared immediately due
  and payable by the action of the applicable trustee or the applicable holders
  of at least 25% of the respective notes.
  In
  addition, an Event of Default under the Indenture could lead to the declaration
  of an "Event of Default" under the
  Company's
  Credit Agreement, dated October 3, 2006, as amended, (the "Credit
  Agreement").  Upon an Event of Default
  under the Credit Agreement, the agent may, with the consent of the lenders
  holding more than half of the loans, or is required, at the request of lenders
  holding more than half of the loans, to declare the commitments to make further
  loans terminated, require cash collateral for letter of credit obligations,
  declare the loans to be immediately due and payable and/or exercise any other
  available remedies.
  An Event of Default
  under the Indenture could lead to the occurrence of a Liquidation Event
  under the Company's
  securitization program.  Upon a Liquidation Event, either Wachovia Bank,
  National Association ("Wachovia") or Bank of Tokyo-Mitsubishi UFJ, Ltd., New
  York Branch ("BTM") (in their capacities as purchaser agents) may declare the "Purchase
  Termination Date" to have occurred and the "Liquidation Period" to have
  commenced.  From the Purchase Termination
  Date, the related purchasers will not be required to purchase any additional
  receivables, no additional payments may be made on the related subordinated
  note, and, effectively, all of the collections on the receivables will be
  diverted to pay amounts owed to the related purchasers and/or their agents
  under the securitization facility.  This
  would, effectively, terminate the Company's receivables financing.
  2
  Item 9.01
  Financial Statements and Exhibits.
  (d)
  Exhibits.
  Number
  Exhibit
  99.1
  Notice of
    Default and Letter of Transmittal
  99.2
  Letter of
    Response
  3
  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.
  GEORGIA GULF CORPORATION
  By:
  /s/
    Joel I. Beerman
  Name:  Joel I. Beerman
  Title:
  Vice President, General Counsel and Secretary
  Date:
  June 9
  , 2008
  4