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<P style="line-height:26.667px; margin-top:8px; margin-bottom:0px; font-size:24px" align=center><B>UNITED STATES </B></P>
<P style="line-height:26.667px; margin:0px; font-size:24px" align=center><B>SECURITIES AND EXCHANGE COMMISSION </B></P>
<P style="line-height:20.667px; margin:0px; font-size:18px" align=center><B>Washington, D.C. 20549 </B></P>
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<P style="line-height:26.667px; margin:0px; font-size:24px" align=center><B>FORM 8-K</B></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center><B>CURRENT REPORT</B></P>
<P style="margin:0px" align=center><B>PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</B></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center>DATE OF REPORT (DATE OF EARLIEST EVENT REPORTED): MAY 10, 2007</P>
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<P style="line-height:26.667px; margin:0px; font-size:24px" align=center><B>RATHGIBSON, INC. </B></P>
<P style="margin:0px" align=center>(Exact name of registrant as specified in its charter) </P>
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<TABLE style="font-size:13.333px" cellspacing=0><TR><TD width=252></TD><TD width=90></TD><TD width=90></TD><TD width=252></TD></TR>
<TR><TD valign=bottom width=252><P style="margin:0px" align=center>Delaware</P>
</TD><TD valign=bottom width=180 colspan=2><P style="margin:0px" align=center>333-134875</P>
</TD><TD valign=bottom width=252><P style="margin:0px" align=center>22-3683283</P>
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<TR><TD valign=bottom width=252><P style="margin:0px" align=center>(State or other jurisdiction of incorporation)</P>
</TD><TD valign=bottom width=180 colspan=2><P style="margin:0px" align=center>(Commission File Number)</P>
</TD><TD valign=bottom width=252><P style="margin:0px" align=center>(I.R.S. Employer Identification No.)</P>
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<TR><TD valign=bottom width=342 colspan=2><P style="margin:0px">&nbsp;&nbsp;</P>
</TD><TD valign=bottom width=342 colspan=2><P style="font-size:2pt">&nbsp;</P></TD></TR>
<TR><TD valign=bottom width=342 colspan=2><P style="margin:0px" align=center>2505 Foster Avenue, Janesville, Wisconsin</P>
</TD><TD valign=bottom width=342 colspan=2><P style="margin:0px" align=center>53547</P>
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<TR><TD valign=bottom width=342 colspan=2><P style="margin:0px" align=center>(Address of principal executive offices)</P>
</TD><TD valign=bottom width=342 colspan=2><P style="margin:0px" align=center>(Zip Code)</P>
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<TR><TD valign=bottom width=342 colspan=2><P style="margin:0px">&nbsp;&nbsp;</P>
</TD><TD valign=bottom width=342 colspan=2><P style="font-size:2pt">&nbsp;</P></TD></TR>
<TR><TD valign=bottom width=684 colspan=4><P style="margin:0px" align=center>(800) 367-7284</P>
</TD></TR>
<TR><TD valign=bottom width=684 colspan=4><P style="margin:0px" align=center>(Registrant&#146;s telephone number, including area code)</P>
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<TR><TD valign=bottom width=342 colspan=2><P style="margin:0px">&nbsp;&nbsp;</P>
</TD><TD valign=bottom width=342 colspan=2><P style="font-size:2pt">&nbsp;</P></TD></TR>
<TR><TD valign=bottom width=684 colspan=4><P style="margin:0px" align=center>N/A</P>
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<TR><TD valign=bottom width=684 colspan=4><P style="margin:0px" align=center>(Former name, former address and former fiscal year, if changed since last report)</P>
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<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify>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:</P>
<P style="line-height:10.667px; margin:0px; font-size:8px" align=justify>&nbsp;&nbsp;</P>
<P style="margin:0px; font-family:Wingdings" align=justify><FONT FACE="Wingdings">o</FONT><FONT FACE="Times New Roman">Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</FONT></P>
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<P style="margin:0px; font-family:Wingdings" align=justify>o<FONT FACE="Times New Roman">Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</FONT></P>
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<P style="margin:0px; font-family:Wingdings" align=justify>o<FONT FACE="Times New Roman">Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</FONT></P>
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<P style="margin:0px; font-family:Wingdings" align=justify>o<FONT FACE="Times New Roman">Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</FONT></P>
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<P style="margin:0px"><FONT FACE="Times New Roman"><B>Item 2.02. Results of Operations and Financial Condition.</B></FONT></P>
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<P style="margin:0px; text-indent:24px" align=justify>On May 10, 2007, RathGibson, Inc. (the &#8220;Company&#8221;) issued a press release relating to its results of operations for its fiscal quarter ended April 30, 2007, a copy of which is furnished as Exhibit 99.1 hereto.</P>
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<P style="margin:0px"><B>Item 8.01. Other Events.</B></P>
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<P style="margin:0px; text-indent:24px" align=justify>As previously disclosed in a Current Report on Form 8-K dated May 2, 2007, RGCH Holdings Corp. (&#147;RGCH Corp.&#148;), the direct parent of the Company and RGCH Holdings LLC, an indirect parent of the Company, entered into a stock purchase agreement with RG Tube Holdings LLC, an affiliate of DLJ Merchant Banking Partners (the &#147;Buyer&#148;), pursuant to which 100% of RGCH Corp. will be sold to the Buyer (the &#147;Transaction&#148;).</P>
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<P style="line-height:normal; margin:0px; text-indent:24px" align=justify>The financial information included in the Exhibit attached hereto regarding the Company will be provided by the Company in connection with the syndication of the proposed credit facility by a parent company of the Company related to the financing necessary to complete the Transaction. &nbsp;The financial information contained therein is presented on a historical basis and does not give effect to the Transaction. &nbsp;</P>
<P style="margin:0px" align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P style="margin:0px; font-family:Times New Roman Bold" align=justify><FONT FACE="Times New Roman Bold"><B>Item 9.01. Financial Statements and Exhibits.</B></FONT></P>
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<P style="margin:0px; text-indent:24px" align=justify><FONT FACE="Times New Roman">(d) &nbsp;&nbsp;&nbsp;Exhibits</FONT></P>
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<P style="margin:0px; text-indent:24px" align=justify>The following exhibit is furnished herewith:</P>
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<P style="margin:0px; text-indent:24px" align=justify>99.1 &nbsp;&nbsp;&nbsp;Press Release issued on May 10, 2007</P>
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<P style="margin:0px; text-indent:24px" align=center><B>SIGNATURES</B></P>
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<P style="margin:0px; text-indent:24px">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.</P>
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<TABLE style="font-size:13.333px" cellspacing=0><TR><TD width=426></TD><TD width=234></TD></TR>
<TR><TD valign=top width=426><P style="margin:0px">&nbsp;&nbsp;</P>
</TD><TD valign=top width=234><P style="margin:0px"><B>RATHGIBSON, INC.</B></P>
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<TR><TD valign=top width=426><P style="margin:0px">&nbsp;&nbsp;</P>
</TD><TD valign=top width=234><P style="font-size:2pt">&nbsp;</P></TD></TR>
<TR><TD valign=top width=426><P style="font-size:2pt">&nbsp;</P></TD><TD style="border-bottom:1px solid #000000" valign=top width=234><P style="margin:0px">/s/ Barry C. Nuss</P>
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<TR><TD valign=top width=426><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=234><P style="margin:0px">Barry C. Nuss</P>
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<TR><TD valign=top width=426><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=234><P style="margin:0px">Chief Financial Officer</P>
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<TR><TD valign=top width=426><P style="margin:0px">&nbsp;&nbsp;</P>
</TD><TD valign=top width=234><P style="font-size:2pt">&nbsp;</P></TD></TR>
<TR><TD valign=top width=426><P style="margin:0px">Date: &nbsp;May 10, 2007</P>
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[{"company-data": {"conformed-name": "RathGibson Inc", "cik": "0001363346", "assigned-sic": "3317", "irs-number": "223683283", "state-of-incorporation": "DE", "fiscal-year-end": "0131"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "333-134875", "film-number": "07837778"}, "business-address": {"street1": "2505 FOSTER AVENUE", "city": "JANESVILLE", "state": "WI", "zip": "53547", "phone": "800-367-7284"}, "mail-address": {"street1": "2505 FOSTER AVENUE", "city": "JANESVILLE", "state": "WI", "zip": "53547"}}, {"company-data": {"conformed-name": "Greenville Tube CO", "cik": "0001378670", "irs-number": "710942689", "state-of-incorporation": "DE", "fiscal-year-end": "0131"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "333-134875-01", "film-number": "07837779"}, "business-address": {"street1": "2505 FOSTER AVENUE", "city": "JANESVILLE", "state": "WI", "zip": "53547", "phone": "800-367-7284"}, "mail-address": {"street1": "2505 FOSTER AVENUE", "city": "JANESVILLE", "state": "WI", "zip": "53547"}}]
_
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): MAY 10, 2007
RATHGIBSON, INC.
(Exact name of registrant as specified in its charter)
Delaware
333-134875
22-3683283
(State or other jurisdiction of incorporation)
(Commission File Number)
(I.R.S. Employer Identification No.)
2505 Foster Avenue, Janesville, Wisconsin
53547
(Address of principal executive offices)
(Zip Code)
(800) 367-7284
(Registrant's telephone number, including area code)
N/A
(Former name, former address and former fiscal year, 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 2.02. Results of Operations and Financial Condition.
On May 10, 2007, RathGibson, Inc. (the "Company") issued a press release relating to its results of operations for its fiscal quarter ended April 30, 2007, a copy of which is furnished as Exhibit 99.1 hereto.
Item 8.01. Other Events.
As previously disclosed in a Current Report on Form 8-K dated May 2, 2007, RGCH Holdings Corp. ("RGCH Corp."), the direct parent of the Company and RGCH Holdings LLC, an indirect parent of the Company, entered into a stock purchase agreement with RG Tube Holdings LLC, an affiliate of DLJ Merchant Banking Partners (the "Buyer"), pursuant to which 100% of RGCH Corp. will be sold to the Buyer (the "Transaction").
The financial information included in the Exhibit attached hereto regarding the Company will be provided by the Company in connection with the syndication of the proposed credit facility by a parent company of the Company related to the financing necessary to complete the Transaction.  The financial information contained therein is presented on a historical basis and does not give effect to the Transaction.
Item 9.01. Financial Statements and Exhibits.
(d)    Exhibits
The following exhibit is furnished herewith:
99.1    Press Release issued on May 10, 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.
RATHGIBSON, INC.
/s/ Barry C. Nuss
Barry C. Nuss
Chief Financial Officer
Date:  May 10, 2007
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