UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549


FORM 8-K

CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): June 4, 2007

GRIFFON CORPORATION
(Exact Name of Registrant as Specified in Charter)

Delaware
1-06620
11-1893410
(State or Other Jurisdiction
(Commission
(I.R.S. Employer
of Incorporation)
File Number)
Identification Number)
 
 
 
100 Jericho Quadrangle
 
Jericho, New York
11753
(Address of Principal Executive Offices)
(Zip Code)

(516) 938-5544
(Registrant’s telephone number, including area code)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
 
 
 
 

Item 8.01.
Other Events.

On June 4, 2007, Griffon Corporation (the “Registrant”) sent a letter to the Clinton Group Inc. A copy of the letter is attached hereto as Exhibit 99.1.

Item 9.01.
Financial Statements and Exhibits.

(d)
Exhibits.

99.1
Letter sent to Clinton Group Inc., dated June 4, 2007
 
 
 
 

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
 
     
 
GRIFFON CORPORATION
 
 		  
 		  
 
  By:   /s/ Eric Edelstein
 
Eric Edelstein
 
Executive Vice President, CFO
 
Date: June 4, 2007
 
 
 
 

Exhibit Index

99.1
Letter to Clinton Group Inc., dated June 4, 2007