RECENT EVENTS:  DEREGISTRATION

The Registration Statement on Form S-8 (Registration No. 333-138840) (the “Registration Statement”) of International Aluminum Corporation (the “Company”), pertaining to the registration of certain shares of the Company’s common stock, par value $1.00 per share (“Company Common Stock”), issuable to eligible employees of the Company under the International Aluminum Corporation 2001 Stock Option Plan, to which this Post-Effective Amendment No. 1 relates, was filed with the Securities and Exchange Commission on November 20, 2006.

The Company, IAC Holding Co. (“Parent”) and IAL Acquisition Co., a wholly owned subsidiary of Parent (“Merger Subsidiary”), entered into an Agreement and Plan of Merger, dated as of January 9, 2007, pursuant to which, among other things, Merger Subsidiary would be merged with and into the Company, the Company would survive as a wholly owned subsidiary of Parent and each outstanding share of Company Common Stock would be converted into the right to receive $53.00 in cash (the “Merger”).  The Merger became effective as specified in an Agreement of Merger filed with the Secretary of State of the State of California on March 30, 2007 (the “Merger Date”).

As a result of the Merger, the Company has deregistered its outstanding securities and terminated all offerings of Company Common Stock pursuant to the Registration Statement.  In accordance with an undertaking made by the Company in the Registration Statement to remove from registration, by means of a post-effective amendment, any shares of Company Common Stock which remain unsold at the termination of the offering, the Company hereby removes from registration all shares of Company Common Stock registered under the Registration Statement which remain unsold as of the Merger Date.