UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

~~Washington~~WASHINGTON, D.C. 20549

FORM 8-K

CURRENT REPORT ~~PURSUANT~~

PURSUANT TO SECTION 13 orOR 15(d) OF OF THE SECURITIES EXCHANGE ACT OF 1934

~~SECURITIES~~Date ~~EXCHANGE~~of ~~ACT~~Report OF(date ~~1934~~of earliest event reported): March 14, 2006

DATE OF REPORT (Date of earliest event reported): November 7, 2005

MUELLER GROUP, LLC

(Exact Name of Registrant as as Specified in ~~Its~~ Charter)

Delaware	333-117473	37-~~1387813~~138-7813
(State or Other Jurisdiction of Incorporation or Organization)	(Primary Standard Industrial Classification Code Number)	(I.R.S. Employer Identification Number)
(State or Other Jurisdiction of Incorporation)	(Commission File Number)	(IRS Employer Identification No.)
500 West Eldorado Street
Decatur, Illinois 62522
(Address of Principal Executive Offices)

500 West Eldorado Street Decatur, IL 62522-1808 (Address of Principal Executive Offices)

(217) 423-4471

(Registrant’s ~~telephone number~~Telephone Number, ~~including~~Including ~~area code~~Area Code)

~~Mueller~~Check the appropriate box below if the Form 8-K filing is intended to ~~Group, Inc~~simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

~~(Former~~o Written ~~name~~communications orpursuant ~~former address,~~to ifRule ~~changed~~425 ~~since~~under ~~last~~the ~~report~~Securities Act (17 CFR 230.425)

~~Check the appropriate box below if the Form 8-K~~o ~~filing~~Soliciting ismaterial ~~intended~~pursuant to ~~simultaneously~~Rule ~~satisfy~~14a-12 ~~the~~under ~~filing obligation of~~ the ~~registrant~~ ~~under~~Exchange ~~any~~Act of(17 ~~the following provisions:~~CFR 240.14a-12)

o ~~Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) o~~ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240-.14d-2(b)) ~~o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240-13e-4(c))~~

~~Item~~o Pre-commencement ~~5.02~~communications ~~Departure~~pursuant ofto ~~Directors~~Rule or13e-4(c) ~~Principal~~under ~~Officers;~~the ~~Election~~Exchange Act of(17 ~~Directors;~~CFR ~~Appointment of Principal Officers~~240.13.e-4(c))

OnItem ~~November 7, 2005, the Boards of Directors of Mueller Group, LLC~~ 4.02(~~the “Company”~~a) ~~and~~Non-Reliance ~~Mueller~~on ~~Water~~Previously ~~Products,~~Issued ~~LLC (“Water Products”) elected Jeffery W. Sprick to the position of Chief~~ Financial Officer of the Company and Water Products, effective immediately. Mr. Sprick will assume these positions from Thomas E. Fish, who was appointed to serve as Interim Chief Financial Officer of the Company and Water Products in January 2005. Mr. Fish will remain President of the Company’s piping segment under the terms of the Employment Agreement between Mr. Fish and the Company dated June 17, 2005. Walter Industries, Inc., which acquired Water Products, the Company’s parent, in October 2005, issued a press release announcing these developments a copy of which is attached hereto as Exhibit 99.1.Statements

~~Mr. Sprick~~On March 14, 382006, ~~served~~the asmanagement ~~Senior~~of ~~Vice~~Mueller ~~President~~Group, LLC ~~and~~(the ~~Controller~~“Company”) ofand ~~Walter~~its ~~Industries~~Audit ~~from~~Committee ~~August 2005~~determined tothat ~~November 2005. From~~the ~~April 2002~~Company towill restate ~~August 2005~~its ~~Mr. Sprick~~consolidated ~~served~~financial asstatements ~~Vice~~for ~~President~~the ofquarter ~~Corporate~~ended ~~Accounting~~December 31, of2004, ~~Walter~~to ~~Industries. Mr. Sprick~~correct ~~was~~the aclassification ~~senior manager~~ of ~~PricewaterhouseCoopers~~certain ~~from~~prior-period ~~1988~~shipping ~~until~~and handling hecosts ~~joined~~in ~~Walter~~compliance ~~Industries. In~~with ~~his~~EITF ~~new~~00-10: ~~role,~~“Accounting ~~Mr. Sprick~~for isShipping ~~the~~and Handling ~~principal~~Fees ~~financial~~and ~~officer~~Costs” and ~~principal~~that ~~accounting~~such ~~officer~~previously offiled ~~the~~financial ~~Company~~statements ~~and~~included in ~~Water~~the ~~Products. Mr. Sprick~~Company’s ~~annual~~Quarterly ~~base~~Report ~~salary~~on isForm ~~$218,750~~10-Q ~~and~~for hethe isquarter ~~eligible~~ended ~~for~~December 31, an2005 ~~annual~~should ~~target~~no ~~bonus~~longer ofbe ~~50%~~relied ofupon. ~~base~~Management ~~salary.~~discussed ~~Mr. Sprick’s~~the ~~employment~~foregoing conclusion ~~agreement~~with ~~provides~~PricewaterhouseCoopers ~~for~~LLP, ~~four~~the ~~weeks~~Company’s ~~vacation~~independent registered ~~each~~public ~~year~~accounting ~~and~~firm. ~~severance~~The impact of 12the ~~months~~restatement ~~salary~~is ~~and~~to ~~bonus~~increase consolidated ~~(with~~sales ~~continuation~~and cost of ~~fringe~~sales ~~benefits~~by ~~during~~$10.9 ~~such~~million ~~period)~~for in the ~~event~~quarter ~~that~~ended December he31, is2004. ~~terminated~~The ~~without~~restatement ~~cause~~has orno ~~resigns~~effect ~~following~~on areported ~~significant~~operating ~~diminution in pay~~ income or ~~responsibilities~~net income.

~~Neither~~The ~~Mr. Sprick~~quarterly report ~~nor~~on ~~any~~Form ~~member~~10-Q/A offor ~~his~~the ~~immediate~~quarter ~~family~~ended ~~has~~December or31, ~~has~~2005 ~~had~~will ~~any~~disclose management’s ~~material~~determination ~~interest~~that inthe ~~any~~aforementioned ~~transaction~~restatement orrelated ~~proposed~~to ~~transaction~~the classification ~~with~~of ~~the~~shipping ~~Company. Mr. Sprick~~and ~~has~~handling nocosts ~~family~~is ~~relationship~~not ~~with~~the ~~any~~result ~~director~~of ora ~~executive~~new material ~~officer~~weakness ofin ~~the~~internal ~~Company.~~control Heover ~~will~~financial ~~continue~~reporting, asbut anrather ~~officer~~the result of the ~~Company~~material ~~until~~weakness previously reported by the ~~earlier~~Company ofin ~~his~~its ~~termination~~Form 10-Q as of ~~employment~~December or31, 2005 related to the ~~election~~Company ofnot ~~his~~maintaining ~~successor~~effective controls byover the ~~Board~~preparation, review and presentation and disclosure of ~~Directors~~the Company’s consolidated financial statements.

~~Item~~As ~~9.01~~a result of the foregoing, the Company intends to include the corrected Consolidated Financial Statements ~~and~~in ~~Exhibits~~a Form 10-Q/A to be filed as soon as practical.

The following summary illustrates the effects of the restatement on the Company’s financial statements for the quarter ended December 31, 2004 (cdollars in millions) ~~Exhibits.~~:

Exhibit Number		Title
99.1		Press release of Walter Industries, Inc. issued on November 8, 2005.

Consolidated Statement of Operations

	For the three months ended December 31, 2004
	(unaudited)
	As Reported		As Restated
Net sales	$	130.3	$	141.2
Cost of sales	$	117.6	$	128.5

~~SIGNATURES~~Pro Forma Information

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	For the three months ended December 31, 2004
	(unaudited)
	As Reported		As Restated

Net sales	$	386.4	$	397.3

Dated: November 9, 2005	MUELLER GROUP, LLC
	By:	/s/ Dale B. Smith
		Dale B. Smith
		President and Chief Executive Officer

Segment Information

	For the three months ended December 31, 2004:
	(unaudited)
	As Reported		As Restated
Net sales:
Mueller	$	—	$	—
U.S. Pipe	130.3		141.2
Anvil	—		—
Consolidated	$	130.3	$	141.2
Net sales:
United States	$	126.8	$	137.7
Canada	—		—
Other countries	3.5		3.5
	$	130.3	$	141.2

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

Dated: March 20, 2006	MUELLER GROUP, LLC


	By:	/s/ JEFFERY W. SPRICK
		Jeffery W. Sprick
		Chief Financial Officer

Filing Compare · Mueller Group, Inc.