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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-06-015433.txt : 20061109
<SEC-HEADER>0000000000-06-015433.hdr.sgml : 20061109
<ACCEPTANCE-DATETIME>20060331144947
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-015433
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060331

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GENCORP INC
		CENTRAL INDEX KEY:			0000040888
		STANDARD INDUSTRIAL CLASSIFICATION:	FABRICATED RUBBER PRODUCTS, NEC [3060]
		IRS NUMBER:				340244000
		STATE OF INCORPORATION:			OH
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		HIGHWAY 50 & AEROJET ROAD
		CITY:			RANCHO CORDOVA
		STATE:			CA
		ZIP:			95670
		BUSINESS PHONE:		9163554000

	MAIL ADDRESS:	
		STREET 1:		HIGHWAY 50 & AEROJET ROAD
		CITY:			RANCHO CORDOVA
		STATE:			CA
		ZIP:			95670

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GENERAL TIRE & RUBBER CO
		DATE OF NAME CHANGE:	19840330
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

				March 27, 2006

Via Facsimile (216) 579-0212 and U.S. Mail

Christopher J. Hewitt, Esq.
Jones Day
901 Lakeside Avenue
Cleveland, OH  44114-1190

      Re:	Gencorp Inc.
      Definitive Additional Materials
Filed March 23, 2006
		File No. 1-01520

Dear Mr. Hewitt:

      We have reviewed your filing and have the following
comments.

Definitive Additional Materials filed March 23, 2006
1. Your statement that Pirate Capital`s characterization of ISS`s
recommendation is grossly misleading appears to charge Pirate
Capital
with illegal conduct.  Please confirm that in future filings you
will
avoid statements that directly or indirectly impugn the character,
integrity, or personal reputation or make charges of illegal or
immoral conduct without factual foundation.  Refer to Rule 14a-9.

      Please direct any questions to me at (202) 551-3619.  You
may
also contact me via facsimile at (202) 772-9203.  Please send all
correspondence to us at the following ZIP code: 20549-3628.

Sincerely,


Daniel F. Duchovny
Special Counsel
Office of Mergers and Acquisitions
??

??

??

??

Christopher J. Hewitt, Esq.
Jones Day
March 21, 2006
Page 1


UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-3628

         DIVISION OF
CORPORATION FINANCE


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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