[Skadden, Arps, Slate, Meagher & Flom LLP letterhead]

April 21, 2006

VIA ELECTRONIC TRANSMISSION

Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

          Re: PGT, Inc.
Amendment No. 1 to Registration Statement on Form S-1,
Filed on April 21, 2006
(SEC File No. 333-132365)

Ladies and Gentlemen:

     On behalf of PGT, Inc., a Delaware corporation (the “Company”), we hereby electronically transmit, pursuant to Regulation S-T promulgated by the Securities and Exchange Commission, Amendment No. 1 to the Registration Statement of the Company on Form S-1 for filing under the Securities Act of 1933, as amended, in connection with the Company’s initial public offering of shares of the Company’s common stock.

     Please contact the undersigned at (302) 651-3180 should you require further information or have any questions.

Very truly yours,
 

/s/ Allison Land Amorison  

Allison Land Amorison 

cc: Rodney Hershberger