Operator
Greetings, and welcome to Griffon Corporation's Second Quarter 2021 Earnings Conference Call. [Operator Instructions] [Operator Instructions]
I would now like to turn the conference over to your host, Brian Harris. Thank you. You may begin.
Brian G. Harris --
Senior Vice President and Chief Financial Officer
Hey, Gerard. Good afternoon, everyone. With me on the call is Ron Kramer, our Chairman and Chief Executive Officer. [Operator Instructions] As in the past, our comments will include forward-looking statements about the Company's performance based on our views of Griffon's businesses and the environments in which they operate. Such statements are subject to inherent risks and uncertainties that can change as the world changes. Please see the cautionary statements in today's press release and our various Securities and Exchange Commission filings. Finally, from today's remarks will adjust for those items that affect comparability between reporting periods. These items are explained in our non-GAAP reconciliations included in our press release.