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July 9, 2024

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, DC 20549

Re:			Owens Corning
			Registration Statement on Form S-4 (Registration No. 333-280549)

Ladies and Gentlemen:

On behalf of Owens Corning (the “Company”), the undersigned hereby requests, pursuant to Rule 461(a) promulgated under the Securities Act of 1933, that the Registration Statement on Form S-4 (File No. 333-280549) of the Company be declared effective at 4:00 p.m. on Thursday, July 11, 2024, or as soon thereafter as practicable. The Company respectfully requests that you notify Michael J. Solecki of such effectiveness by a telephone call to (216) 586-7103.

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Please contact Michael J. Solecki of Jones Day at (216) 586-7103 if you have any questions concerning this matter. Thank you for your continued attention to this matter.

Very truly yours,

OWENS CORNING

By:

/s/ Gina A. Beredo

Name:

Gina A. Beredo

Title:

Executive Vice President, General

Counsel and Corporate Secretary

cc:

Michael J. Solecki, Esq.

[Signature Page to Request for Acceleration of Effectiveness]