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Manufacturer’s Certificate of Compliance – Low VOC Emissions USG Corporation USG Corporation certifies the following products have low VOC and formaldehyde emissions per the testing Standard established by the California Department of Health Services: SHEETROCK® Brand Gypsum Panels [Tested] fast dry, low odor and easy clean up properties with outstanding performance. Bulls Eye 123 has a low flame spread and smoke generation properties . This makes it particularly valuable in many institutional, commercial and industrial applications. The undercoater performs three functions: 1. Primes.