-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 SAWhbFQwWqv0WPDN9HDBljajrequX8z116c/M4c3Rbclrg8QJ8O9iP01pvtaXM+G
 fxqD/kGVVEaKL30pcqk1Og==

<SEC-DOCUMENT>0000000000-07-049453.txt : 20071115
<SEC-HEADER>0000000000-07-049453.hdr.sgml : 20071115
<ACCEPTANCE-DATETIME>20071010160123
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-07-049453
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20071010

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CONGOLEUM CORP
		CENTRAL INDEX KEY:			0000023341
		STANDARD INDUSTRIAL CLASSIFICATION:	PLASTICS PRODUCTS, NEC [3089]
		IRS NUMBER:				020398678
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		3500 QUAKERBRIDGE RD
		STREET 2:		PO BOX 3127
		CITY:			MERCERVILLE
		STATE:			NJ
		ZIP:			08619-0127
		BUSINESS PHONE:		6095843000

	MAIL ADDRESS:	
		STREET 1:		3500 QUAKERBRIDGE RD
		STREET 2:		PO BOX 3127
		CITY:			MERCERVILLE
		STATE:			NJ
		ZIP:			08619-0127

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BATH INDUSTRIES INC
		DATE OF NAME CHANGE:	19750528

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BATH IRON WORKS CORP
		DATE OF NAME CHANGE:	19670907
PUBLIC REFERENCE ACCESSION NUMBER:		0001171520-07-000112
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
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