Profile: L & W Supply Corp. is a distributor of gypsum wall board and building materials. Our products include wall board, USG ceiling panels, fasteners, and other plastic components. Our SHEETROCK® gypsum panel is the original, preferred, and the most widely used gypsum panel in existence. It is available in more specialized forms for various systems than any other drywall line. It's high quality standards extend to a complete line of U.S. Gypsum components supplied for fast-applying, walls, and ceilings. Thus, one dependable source offers unit responsibility for the system used. The SHEETROCK® gypsum panels are factory-fabricated, composed of fire-resistant gypsum core encased in heavy natural-finish face paper on the face side, and strong liner paper on the back side. The face paper is folded around the long edges to reinforce and protect the core, and the ends are square-cut, and finished smooth.