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The United States Gypsum Company was founded on December 27, 1901 by a merger of 30 companies in Chicago, Illinois. Its industry is building materials and its headquarters have remained in Chicago, Illinois. In 1985 the USG Corporation was set up as a holding company. U.S. Gypsum has gone bankrupt two times: once in 1993 and once in 2001, however they reemerged in 2006.

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