On June 9, 2009, NCI Building Systems, Inc. ("NCI") issued a press release announcing NCI's financial results for the quarter ended May 3, 2009. A copy of the press release is attached as Exhibit 99.1.

NCI's press release includes Adjusted EBITDA, Adjusted Operating Loss, Adjusted Net Income (Loss) and Adjusted Earnings (Loss) Per Share which are non-GAAP financial measures. Adjusted EBITDA, Adjusted Operating Loss, Adjusted Net Income (Loss) and Adjusted Earnings (Loss) Per Share exclude non-cash charges for goodwill and other asset impairments, restructuring charges, lower of cost or market adjustment and stock compensation expense. Adjusted EBITDA is calculated based on the terms contained in NCI's senior credit agreement. Adjusted EBITDA, Adjusted Operating Loss, Adjusted Net Income (Loss) and Adjusted Earnings (Loss) Per Share are therefore used by management and provided to investors to provide comparability between periods of underlying operational results. Adjusted EBITDA, Adjusted Operating Loss, Adjusted Net Income (Loss) and Adjusted Earnings (Loss) Per Share should not be considered in isolation or as substitutes for operating income (loss), net income (loss) , debt or earnings
(loss) per share determined in accordance with generally accepted accounting principles in the United States.

The information in this Item 2.02 and Exhibit 99.1 attached to this Form 8-K shall not be deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934 (the "Exchange Act") or otherwise subject to the liabilities of that Section, nor shall it be deemed incorporated by reference in any registration statement or other filing under the Securities Act of 1933, as amended or the Exchange Act, except if NCI expressly states that such information is to be considered "filed" under the Exchange Act or incorporates it by specific reference in such filing.

In April 2009, we approved the Phase III restructuring plan to close or idle our Rocky Mount, North Carolina, Columbus, Mississippi and Mount Pleasant, Iowa manufacturing facilities within the engineered building systems segment and the Big Rapids, Michigan facility within the metal components segment in a continuing effort to rationalize our least efficient facilities. In addition, as part of the restructuring, we added to the general employee reduction program. We expect to incur facility closure costs of $7.0 million related to these facilities. Of this amount, $2.2 million relates to employee or severance costs, $0.7 million relates to asset relocation costs, $3.0 million relates to asset impairment costs and $1.1 million relates to other costs. We expect to complete the Phase III restructuring plan in the first half of fiscal 2010.

(d) Exhibits.

                   Exhibit
                   Number    Description
                   99.1      Press Release dated June 9, 2009.