Securities Law & Instruments


Mutual Reliance Review System for Exemptive Relief Applications -- issuer deemed to have ceased to be a reporting issuer.

Ontario Statutes

Securities Act, R.S.O. 1990, c. S.5, as am., s. 1(10).

April 18, 2007

Owens Corning Sales, LLC
c/o McMillan Binch Mendelsohn LLP
BCE Place, Suite 4400
Bay Wellington Tower
181 Bay Street
Toronto, Ontario
M5J 2T3

Attention: Stephen C.E. Rigby

Dear Sirs/Mesdames:

Owens Corning Sales, LLC (formerly Owens Corning Sales, Inc. and formerly Owens Corning) (the "Applicant") -- Application for an order not to be a reporting issuer under clause 1(10)b of the Securities Act (Ontario)

The Applicant has applied to the Ontario Securities Commission for an order under clause 1(10)b of the Act that the applicant is not a reporting issuer.

As the Applicant has represented to the Commission that:

(a) the outstanding securities of the Applicant, including debt securities, are beneficially owned, directly or indirectly, by less than 15 security holders in Ontario and less than 51 security holders in Canada;

(b) no securities of the Applicant are traded on a marketplace as defined in National Instrument 21-101 Marketplace Operation;

(c) the Applicant is not in default of any of its obligations under the Act as a reporting issuer; and

(d) the Applicant will not be a reporting issuer or the equivalent in any jurisdiction in Canada immediately following the Director granting the relief requested,

the Director is satisfied that it would not be prejudicial to the public interest to grant the requested relief and orders that the Applicant is not a reporting issuer.

"Jo-Anne Matear"
Assistant Manager, Corporate Finance
Ontario Securities Commission