Item 8.01 Other Events.

On December 21, 2012, Georgia Gulf Corporation issued a press release announcing that a favorable private letter ruling has been received by PPG Industries, Inc. from the U.S. Internal Revenue Service with respect to the previously announced merger of PPG Industries, Inc.'s commodity chemicals business with a subsidiary of Georgia Gulf Corporation. A copy of the press release is filed as Exhibit 99.1 to this Current Report on Form 8-K and incorporated herein by reference.

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits.

Number Exhibit
99.1 Press release, dated December 21, 2012.

---