Carolyn M. Christian
Corporate Ethics Officer
   and Assistant Secretary

Direct Number: 313-792-6457
Fax Number: 313-792-6430
E-mail: carolyn_christian@mascohq.com

May 4, 2009

Mr. Hagen Ganem
Staff Attorney
U.S. Securities and Exchange Commission
Division of Corporate Finance
100 F Street
N.E., Mail Stop 7010
Washington, D.C. 20549

Re: Masco Corporation
Definitive Proxy Statement on Schedule 14A
Filed April 8, 2009
File No. 001-05794

Dear Hagen,

     As we spoke today on the telephone, this letter will confirm that Masco Corporation will submit its response to the SEC Comment Letter dated April 30, 2009 regarding our Proxy Statement on or before May 21, 2009.

     Thank you for your consideration!

Best,
 

/s/ Carolyn M. Christian  

Carolyn M. Christian 

Assistant Secretary 

21001 VAN BORN ROAD
TAYLOR, MICHIGAN 48180
313-274-7400