<informationTable xmlns="http://www.sec.gov/edgar/document/thirteenf/informationtable">		<infoTable>
			<nameOfIssuer>AGILYSYS INC</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>00847J105</cusip>
			<value>61989</value>
			<shrsOrPrnAmt>
				<sshPrnamt>5284648</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>5284648</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>AGILYSYS INC</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>00847J105</cusip>
			<value>20789</value>
			<shrsOrPrnAmt>
				<sshPrnamt>1772286</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>DFND</investmentDiscretion>
			<otherManager>01</otherManager>
			<votingAuthority>
				<Sole>0</Sole>
				<Shared>1772286</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>CHEMTURA CORP</nameOfIssuer>
			<titleOfClass>COM NEW</titleOfClass>
			<cusip>163893209</cusip>
			<value>842</value>
			<shrsOrPrnAmt>
				<sshPrnamt>36100</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>36100</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>CHEMTURA CORP</nameOfIssuer>
			<titleOfClass>COM NEW</titleOfClass>
			<cusip>163893209</cusip>
			<value>529</value>
			<shrsOrPrnAmt>
				<sshPrnamt>22682</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>DFND</investmentDiscretion>
			<otherManager>01</otherManager>
			<votingAuthority>
				<Sole>0</Sole>
				<Shared>22682</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>GIGAMON INC</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>37518B102</cusip>
			<value>1222</value>
			<shrsOrPrnAmt>
				<sshPrnamt>116700</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>116700</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>GIGAMON INC</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>37518B102</cusip>
			<value>914</value>
			<shrsOrPrnAmt>
				<sshPrnamt>87262</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>DFND</investmentDiscretion>
			<otherManager>01</otherManager>
			<votingAuthority>
				<Sole>0</Sole>
				<Shared>87262</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>LOUISIANA PAC CORP</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>546347105</cusip>
			<value>23630</value>
			<shrsOrPrnAmt>
				<sshPrnamt>1738800</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>1738800</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>LOUISIANA PAC CORP</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>546347105</cusip>
			<value>14862</value>
			<shrsOrPrnAmt>
				<sshPrnamt>1093621</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>DFND</investmentDiscretion>
			<otherManager>01</otherManager>
			<votingAuthority>
				<Sole>0</Sole>
				<Shared>1093621</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>MASCO CORP</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>574599106</cusip>
			<value>10190</value>
			<shrsOrPrnAmt>
				<sshPrnamt>426000</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>426000</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>MASCO CORP</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>574599106</cusip>
			<value>7620</value>
			<shrsOrPrnAmt>
				<sshPrnamt>318545</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>DFND</investmentDiscretion>
			<otherManager>01</otherManager>
			<votingAuthority>
				<Sole>0</Sole>
				<Shared>318545</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>STARZ</nameOfIssuer>
			<titleOfClass>COM SER A</titleOfClass>
			<cusip>85571Q102</cusip>
			<value>4009</value>
			<shrsOrPrnAmt>
				<sshPrnamt>121200</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>121200</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>STARZ</nameOfIssuer>
			<titleOfClass>COM SER A</titleOfClass>
			<cusip>85571Q102</cusip>
			<value>3000</value>
			<shrsOrPrnAmt>
				<sshPrnamt>90700</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>DFND</investmentDiscretion>
			<otherManager>01</otherManager>
			<votingAuthority>
				<Sole>0</Sole>
				<Shared>90700</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>VIOLIN MEMORY INC</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>92763A101</cusip>
			<value>2195</value>
			<shrsOrPrnAmt>
				<sshPrnamt>450700</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>450700</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>VIOLIN MEMORY INC</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>92763A101</cusip>
			<value>1610</value>
			<shrsOrPrnAmt>
				<sshPrnamt>330510</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>DFND</investmentDiscretion>
			<otherManager>01</otherManager>
			<votingAuthority>
				<Sole>0</Sole>
				<Shared>330510</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
</informationTable>
