UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                    FORM 10-Q

(MARK ONE)

[X]  QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE
     ACT OF 1934

     FOR THE QUARTERLY PERIOD ENDED JUNE 30, 2007,

                                       OR

[ ]  TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
     EXCHANGE ACT OF 1934

     FOR THE TRANSITION PERIOD FROM _________ TO _________

                           COMMISSION FILE NO. 0-10235

                               GENTEX CORPORATION
             (Exact name of registrant as specified in its charter)


                                         
                MICHIGAN                                 38-2030505
     (State or other jurisdiction of        (I.R.S. Employer Identification No.)
     incorporation or organization)



                                                      
  600 N. CENTENNIAL, ZEELAND, MICHIGAN                      49464
(Address of principal executive offices)                 (Zip Code)


                                 (616) 772-1800
              (Registrant's telephone number, including area code)

________________________________________________________________________________
              (Former name, former address and former fiscal year,
                         if changed since last report)

Indicate by check mark whether the registrant (1) has filed all reports required
to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during
the preceding 12 months (or for such shorter period that the registrant was
required to file such reports), and (2) has been subject to such filing
requirements for the past 90 days.

                                Yes  X    No
                                    ---      ---

Indicate by check mark whether the registrant is a large accelerated filer, an
accelerated filer, or a non-accelerated filer. See definition of "accelerated
filer and large accelerated filer" in Rule 12b-2 of the Exchange Act (check
one):

 Large Accelerated Filer  X    Accelerated Filer       Non-accelerated Filer
                         ---                     ---                         ---

Indicate by a check mark whether the registrant is a shell company (as defined
in Rule 12b-2 of the Exchange Act).

                                Yes       No  X
                                    ---      ---

APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE
PRECEDING FIVE YEARS:

Indicate by check mark whether the registrant has filed all documents and
reports required to be filed by Section 12, 13 or 15(d) of the Securities
Exchange Act of 1934 subsequent to the distribution of securities under a plan
confirmed by a court.

                                Yes       No
                                    ---      ---

APPLICABLE ONLY TO CORPORATE ISSUERS:

Indicate the number of shares outstanding of each of the issuer's classes of
common stock, as of the latest practicable date.



                                Shares Outstanding
            Class                at July 23, 2007
            -----               ------------------
                             
Common Stock, $0.06 Par Value       143,745,690


                        Exhibit Index located at page 18


                                  Page 1 of 22



PART I. FINANCIAL INFORMATION

ITEM 1. CONSOLIDATED FINANCIAL STATEMENTS

                       GENTEX CORPORATION AND SUBSIDIARIES

                      CONDENSED CONSOLIDATED BALANCE SHEETS



                                       June 30, 2007   December 31, 2006
                                       -------------   -----------------
                                        (Unaudited)        (Audited)
                                                 
                                 ASSETS
CURRENT ASSETS
   Cash and cash equivalents            $287,509,408      $245,499,783
   Short-term investments                 77,174,631        82,727,927
   Accounts receivable, net               74,358,590        58,337,396
   Inventories                            42,071,205        48,805,398
   Prepaid expenses and other             14,610,616        11,507,590
                                        ------------      ------------
      Total current assets               495,724,450       446,878,094

PLANT AND EQUIPMENT - NET                191,969,821       184,134,373

OTHER ASSETS
   Long-term investments                 156,608,554       146,215,929
   Patents and other assets, net           8,215,552         7,800,004
                                        ------------      ------------
      Total other assets                 164,824,106       154,015,933
                                        ------------      ------------
Total assets                            $852,518,377      $785,028,400
                                        ============      ============

                LIABILITIES AND SHAREHOLDERS' INVESTMENT

CURRENT LIABILITIES
   Accounts payable                     $ 29,849,329      $ 23,881,973
   Accrued liabilities                    35,417,341        33,481,005
                                        ------------      ------------
      Total current liabilities           65,266,670        57,362,978

DEFERRED INCOME TAXES                     26,079,464        24,971,133

SHAREHOLDERS' INVESTMENT
   Common stock                            8,624,741         8,548,571
   Additional paid-in capital            225,217,630       196,901,488
   Retained earnings                     498,861,357       472,192,400
   Other shareholders' investment         28,468,515        25,051,830
                                        ------------      ------------
      Total shareholders' investment     761,172,243       702,694,289
                                        ------------      ------------
Total liabilities and
   shareholders' investment             $852,518,377      $785,028,400
                                        ============      ============


     See accompanying notes to condensed consolidated financial statements.


                                       -2-



                       GENTEX CORPORATION AND SUBSIDIARIES

              UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF INCOME



                                                Three Months Ended             Six Months Ended
                                                     June 30                       June 30
                                           ---------------------------   ---------------------------
                                               2007           2006           2007           2006
                                           ------------   ------------   ------------   ------------
                                                                            
NET SALES                                  $163,479,812   $142,391,231   $320,685,794   $281,411,824
COST OF GOODS SOLD                          105,782,966     91,494,753    208,410,186    182,282,638
                                           ------------   ------------   ------------   ------------
      Gross profit                           57,696,846     50,896,478    112,275,608     99,129,186

OPERATING EXPENSES:
   Engineering, research and development     12,446,469      9,962,629     24,722,131     20,121,797
   Selling, general & administrative          8,732,630      7,512,959     17,099,201     15,304,027
                                           ------------   ------------   ------------   ------------
      Total operating expenses               21,179,099     17,475,588     41,821,332     35,425,824
                                           ------------   ------------   ------------   ------------
      Income from operations                 36,517,747     33,420,890     70,454,276     63,703,362

OTHER INCOME (EXPENSE)
   Interest and dividend income               4,748,199      5,161,146      9,318,644     10,386,637
   Other, net                                 3,699,084      1,517,113      8,662,662      4,280,033
                                           ------------   ------------   ------------   ------------
      Total other income                      8,447,283      6,678,259     17,981,306     14,666,670
                                           ------------   ------------   ------------   ------------
      Income before provision for
         income taxes                        44,965,030     40,099,149     88,435,582     78,370,032

PROVISION FOR INCOME TAXES                   14,008,923     12,863,099     27,981,766     24,762,925
                                           ------------   ------------   ------------   ------------
NET INCOME                                 $ 30,956,107   $ 27,236,050   $ 60,453,816   $ 53,607,107
                                           ============   ============   ============   ============

EARNINGS PER SHARE:
      Basic                                $       0.22   $       0.18   $       0.42   $       0.35
      Diluted                              $       0.22   $       0.18   $       0.42   $       0.35
Cash Dividends Declared per Share          $      0.095   $      0.090   $       0.19   $       0.18


     See accompanying notes to condensed consolidated financial statements.


                                       -3-


                       GENTEX CORPORATION AND SUBSIDIARIES

            UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS



                                                                        For six months ended June 30,
                                                                        -----------------------------
                                                                            2007            2006
                                                                        ------------   --------------
                                                                                 
CASH FLOWS FROM OPERATING ACTIVITIES:
   Net income                                                           $ 60,453,816   $  53,607,107
   Adjustments to reconcile net income to net cash provided by
      operating activities-
      Depreciation and amortization                                       15,738,089      13,379,195
      (Gain) loss on disposal of assets                                      220,514         (23,204)
      (Gain) loss on sale of investments                                  (7,112,255)     (3,637,158)
      Deferred income taxes                                               (1,269,039)     (1,439,236)
      Stock-based compensation expense related to employee stock
      options, employee stock purchases and restricted stock               4,362,765       4,310,318
      Excess tax benefits from stock-based compensation                     (102,290)       (176,803)
      Change in operating assets and liabilities:
         Accounts receivable, net                                        (16,021,194)     (9,583,588)
         Inventories                                                       6,734,193        (985,667)
         Prepaid expenses and other                                       (2,510,355)         (9,102)
         Accounts payable                                                  5,967,356       5,801,881
         Accrued liabilities, excluding dividends declared                 1,927,709       9,845,897
                                                                        ------------   -------------
            Net cash provided by (used for) operating activities          68,389,309      71,089,640
                                                                        ------------   -------------
CASH FLOWS FROM INVESTING ACTIVITIES:
   Plant and equipment additions                                         (24,127,055)    (30,180,530)
   Proceeds from sale of plant and equipment                                 353,000         294,361
   (Increase) decrease in investments                                      7,372,068      15,465,915
   (Increase) decrease in other assets                                      (333,302)        553,133
                                                                        ------------   -------------
            Net cash provided by (used for) investing activities         (16,735,289)    (13,867,121)
                                                                        ------------   -------------
CASH FLOWS FROM FINANCING ACTIVITIES:
   Issuance of common stock from stock plan transactions                  24,674,250       8,853,877
   Cash dividends paid                                                   (27,092,920)    (27,882,204)
   Repurchases of common stock                                            (7,328,015)   (151,749,724)
   Excess tax benefits from stock-based compensation                         102,290         176,803
                                                                        ------------   -------------
            Net cash provided by (used for) financing activities          (9,644,395)   (170,601,248)
                                                                        ------------   -------------
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS                      42,009,625    (113,378,729)
CASH AND CASH EQUIVALENTS, beginning of period                           245,499,783     439,681,693
                                                                        ------------   -------------
CASH AND CASH EQUIVALENTS, end of period                                $287,509,408   $ 326,302,964
                                                                        ============   =============


     See accompanying notes to condensed consolidated financial statements.


                                      -4-



                       GENTEX CORPORATION AND SUBSIDIARIES

              NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(1)  The unaudited condensed consolidated financial statements included herein
     have been prepared by the Registrant, without audit, pursuant to the rules
     and regulations of the Securities and Exchange Commission. Certain
     information and footnote disclosures normally included in financial
     statements prepared in accordance with accounting principles generally
     accepted in the United States have been condensed or omitted pursuant to
     such rules and regulations, although the Registrant believes that the
     disclosures are adequate to make the information presented not misleading.
     It is suggested that these unaudited condensed consolidated financial
     statements be read in conjunction with the financial statements and notes
     thereto included in the Registrant's 2006 annual report on Form 10-K.

(2)  In the opinion of management, the accompanying unaudited condensed
     consolidated financial statements contain all adjustments, consisting of
     only a normal and recurring nature, necessary to present fairly the
     financial position of the Registrant as of June 30, 2007, and the results
     of operations and cash flows for the interim periods presented.

(3)  Inventories consisted of the following at the respective balance sheet
     dates:



                                  December 31,
                  June 30, 2007       2006
                  -------------   ------------
                            
Raw materials      $25,200,198     $31,727,666
Work-in-process      4,588,819       4,681,714
Finished goods      12,282,188      12,396,018
                   -----------     -----------
                   $42,071,205     $48,805,398
                   ===========     ===========


(4)  The following table reconciles the numerators and denominators used in the
     calculation of basic and diluted earnings per share (EPS):



                                          Quarter Ended June 30,      Six Months Ended June 30,
                                       ---------------------------   ---------------------------
                                           2007           2006           2007           2006
                                       ------------   ------------   ------------   ------------
                                                                        
Numerators:
   Numerator for both basic and
      diluted EPS, net income          $ 30,956,107   $ 27,236,050   $ 60,453,816   $ 53,607,107
Denominators:
   Denominator for basic EPS,
      weighted-average shares
      outstanding                       142,543,923    150,592,680    142,356,126    152,402,407
   Potentially dilutive shares
      resulting from stock plans            933,732        451,959        690,882        774,195
                                       ------------   ------------   ------------   ------------
   Denominator for diluted EPS          143,477,655    151,044,639    143,047,008    153,176,602
                                       ============   ============   ============   ============
Shares related to stock plans not
  included in diluted average common
  shares outstanding because their
  effect would be antidilutive            2,606,718      7,559,775      4,038,524      5,580,488


(5)  Stock-Based Compensation Plans

     At March 31, 2007, the Company had two stock option plans, a restricted
     stock plan and an employee stock purchase plan. Effective January 1, 2006,
     the Company adopted Statement of Financial Accounting Standards No. 123
     (revised), "Share-Based Payment" [SFAS 123(R)] utilizing the modified
     prospective approach. Prior to the adoption of SFAS 123(R) we accounted for
     stock option grants under the recognition and measurement principles of APB
     Opinion No. 25 (Accounting


                                       -5-



                       GENTEX CORPORATION AND SUBSIDIARIES

          NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (CONT.)

(5)  Stock-Based Compensation Plans (continued)

     for Stock Issued to Employees) and related interpretations, and
     accordingly, recognized no compensation expense for stock option grants in
     net income. Readers should refer to Note 6 of our consolidated financial
     statements in our Annual Report on Form 10-K for the calendar year ended
     December 31, 2006, for additional information related to these stock-based
     compensation plans.

     Under the modified prospective approach, SFAS 123(R) applies to new awards
     and to awards that were outstanding on December 31, 2005. Under the
     modified prospective approach, compensation cost recognized in the second
     quarter of 2007 includes compensation cost for all share-based payments
     granted prior to, but not yet vested as of December 31, 2005, based on the
     grant-date fair value estimated in accordance with the original provisions
     of SFAS 123, and compensation cost for all share-based payments granted
     subsequent to December 31, 2005, based on the grant-date fair value
     estimated in accordance with the provisions of SFAS 123 (R). Prior periods
     were not restated to reflect the impact of adopting the new standard.

     As a result of adopting SFAS 123(R) on January 1, 2006, the Company's
     income before taxes, net income and basic and diluted earnings per share
     for the second quarter and six months ended June 30, 2007, were $1,757,799,
     $348,722, and $.00 per share lower and $3,551,766, $1,165,532, and $.01
     lower, respectively. Compensation cost capitalized as part of inventory as
     of June 30, 2007, was $103,407. The cumulative effect of the change in
     accounting for forfeitures was not material.

     Employee Stock Option Plan

     The fair value of each option grant in the Employee Stock Option Plan was
     estimated on the date of grant using the Black-Scholes option pricing model
     with the following weighted-average assumptions for the indicated periods:



                                         Three Months Ended   Six Months Ended
                                              June 30,            June 30,
                                         ------------------   ----------------
                                           2007     2006       2007     2006
                                          ------   ------     ------   ------
                                                           
Dividend yield                              1.99%    1.88%      1.99%    2.00%
Expected volatility                        29.50%   30.05%     29.20%   30.40%
Risk-free interest rate                     4.92%    5.17%      4.71%    5.00%
Expected term of options (in years)         4.33     4.37       4.34     4.37
Weighted-average grant-date fair value    $ 5.26   $ 3.90     $ 4.72   $ 4.27


     The Company determined that all employee groups exhibit similar exercise
     and post-vesting termination behavior to determine the expected term. Under
     the plans, the option exercise price equals the stock's market price on
     date of grant. The options vest after one to five years, and expire after
     five to seven years.

     As of June 30, 2007, there was $10,127,224 of unrecognized compensation
     cost related to share-based payments which is expected to be recognized
     over the vesting period with a weighted-average period of 4.3 years.

     Non-employee Director Stock Option Plan

     As of June 30, 2007, there was $216,918 of unrecognized compensation cost
     under this plan related to share-based payments which is expected to be
     recognized over the balance of the 2007 calendar year. Under the plan, the
     option exercise price equals the stock's market price on date of grant. The
     options vest after six months, and expire after ten years.


                                       -6-



                       GENTEX CORPORATION AND SUBSIDIARIES

          NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (CONT.)

(5)  Stock-Based Compensation Plans (continued)

     Employee Stock Purchase Plan

     In 2003, a new Employee Stock Purchase Plan covering 1,200,000 shares was
     approved by the shareholders, replacing a prior plan. Under the plan, the
     Company sells shares at 85% of the stock's market price at date of
     purchase. Under SFAS 123(R), the 15% discounted value is recognized as
     compensation expense.

     Restricted Stock Plan

     The Company has a Restricted Stock Plan covering 1,000,000 shares of common
     stock that was approved by the shareholders in 2001, the purpose of which
     is to permit grants of shares, subject to restrictions, to key employees of
     the Company as a means of retaining and rewarding them for long-term
     performance and to increase their ownership in the Company. Shares awarded
     under the plan entitle the shareholder to all rights of common stock
     ownership except that the shares may not be sold, transferred, pledged,
     exchanged or otherwise disposed of during the restriction period. The
     restriction period is determined by the Compensation Committee, appointed
     by the Board of Directors, but may not exceed ten years. As of June 30,
     2007, the Company had unearned stock-based compensation of $5,522,278
     associated with these restricted stock grants. The unearned stock-based
     compensation related to these grants is being amortized to compensation
     expense over the applicable restriction periods. Amortization expense from
     restricted stock grants in the second quarter and six months ended June 30,
     2007 were $386,366 and $810,999, respectively.

(6)  Accounting for Uncertainty in Income Taxes

     Effective January 1, 2007, the Company adopted the provisions of the
     Financial Accounting Standards Board (FASB) Interpretation No. 48 ("FIN
     48"), Accounting for Uncertainty in Income Taxes. The implementation of FIN
     48 did not have a significant impact on the Company's financial position or
     results of operations.

     As of the beginning of fiscal year 2007, the Company had unrecognized tax
     benefits of approximately $2,100,000 including accrued interest. There has
     been no significant change in the unrecognized tax benefits during the
     second quarter ending June 30, 2007. If recognized, the effective rate
     would be affected by the unrecognized tax benefits.

     The Company recognizes interest and penalties related to unrecognized tax
     benefits through the provision for income taxes. The Company had accrued
     approximately $200,000 for interest as of June 30, 2007. Interest recorded
     during the six months ended June 30, 2007, was not considered significant.

     The Company is subject to periodic and routine audits in both domestic and
     foreign tax jurisdictions. It is reasonably possible that the amounts of
     unrecognized tax benefits could change as a result of an audit. Based on
     the current audits in process, the payment of taxes as a result of audit
     settlements are not expected to have a significant impact on the Company's
     financial position or results of operations.

     For the majority of tax jurisdictions, the Company is no longer subject to
     U.S. federal, state and local, or non-U.S. income tax examinations by tax
     authorities for years before 2003.

(7)  Comprehensive income reflects the change in equity of a business enterprise
     during a period from transactions and other events and circumstances from
     non-owner sources. For the Company, comprehensive income represents net
     income adjusted for items such as unrealized gains and losses on
     investments and foreign currency translation adjustments. Comprehensive
     income was as follows:



                   June 30, 2007   June 30, 2006
                   -------------   -------------
                             
Quarter Ended       $35,366,211     $24,835,305
Six Months Ended    $63,870,501     $53,731,609



                                       -7-



                       GENTEX CORPORATION AND SUBSIDIARIES

          NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (CONT.)

(8)  The increase in common stock during the six months ended June 30, 2007, was
     primarily due to the issuance of 1,717,219 shares of the Company's common
     stock under its stock-based compensation plans, partially offset by the
     repurchase of 447,710 shares pursuant to the Company's previously announced
     share repurchase plan for approximately $7,328,000. The Company has also
     recorded a $0.095 per share cash dividend in the first and second quarters.
     The second quarter dividend of approximately $13,656,000, was declared on
     May 15, 2007, and was paid on July 20, 2007.

(9)  Contingencies

     The Company is involved in litigation with K.W. Muth and Muth Mirror
     Systems LLC relating to exterior mirrors with turn signal indicators. The
     turn signal feature in exterior mirrors currently represents approximately
     one percent of our revenues, and the litigation does not involve core
     Gentex electrochromic technology. The trial in Wisconsin related to this
     case occurred during July 2007.

     While the ultimate results of litigation cannot be predicted with
     certainty, management believes that it will not have a material adverse
     effect on the Company's financial statements.

(10) The Company currently manufactures electro-optic products, including
     automatic-dimming rearview mirrors for the automotive industry, and fire
     protection products for the commercial building industry:



                                 Quarter Ended June 30,      Six Months Ended June 30,
                              ---------------------------   ---------------------------
                                  2007           2006           2007           2006
                              ------------   ------------   ------------   ------------
                                                               
Revenue:
   Automotive Products        $157,183,786   $136,049,551   $308,299,621   $269,279,619
   Fire Protection Products      6,296,026      6,341,680     12,386,173     12,132,205
                              ------------   ------------   ------------   ------------
   Total                      $163,479,812   $142,391,231   $320,685,794   $281,411,824
                              ============   ============   ============   ============
Operating Income:
   Automotive Products        $ 35,215,160   $ 32,143,170   $ 67,994,280   $ 61,244,877
   Fire Protection Products      1,302,587      1,277,720      2,459,996      2,458,485
                              ------------   ------------   ------------   ------------
   Total                      $ 36,517,747   $ 33,420,890   $ 70,454,276   $ 63,703,362
                              ============   ============   ============   ============


(11) In February 2007, the FASB issued SFAS No. 159, "The Fair Value Option for
     Financial Assets and Financial Liabilities" ("SFAS No. 159"). This
     statement provides a fair value option election that allows companies to
     irrevocably elect fair value as the initial and subsequent measurement
     attribute for certain financial assets and liabilities, with changes in
     fair value recognized in earnings as they occur. SFAS No. 159 permits the
     fair value option election on an instrument by instrument basis at initial
     recognition of an asset or liability or upon an event that gives rise to a
     new basis of accounting for that instrument. SFAS No. 159 is effective as
     of the beginning of an entity's first fiscal year that begins on or after
     November 15, 2007. Early adoption is permitted as of the beginning of a
     fiscal year that begins on or before November 15, 2007, provided that the
     entity makes that choice in the first 120 days of that fiscal year; has not
     yet issued financial statements for any interim period of the fiscal year
     of adoption; and also elects to apply the provisions of SFAS No. 157.
     Currently, the Company is not planning to adopt the provisions of SFAS No.
     159.

     In June 2007, the FASB ratified the consensus on Emerging Issues Task Force
     (EITF) Issue No. 06-11, "Accounting for Income Tax Benefits of Dividends on
     Share-Based Payment Awards" ("EITF 06-11"). EITF 06-11 requires companies
     to recognize the income tax benefit realized from dividends or dividend
     equivalents that are charged to retained earnings and paid to employees for
     non-vested equity-classified employee share-based payment awards as an
     increase to additional paid-in capital. EITF 06-11 is effective for fiscal
     years beginning after September 15, 2007. While the Company is currently
     evaluating the provisions of EITF 06-11, the adoption is not expected to
     have any significant effect on the Company's consolidated financial
     position or results of operations.


                                       -8-



                       GENTEX CORPORATION AND SUBSIDIARIES

ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS
     OF OPERATIONS

     RESULTS OF OPERATIONS:

     SECOND QUARTER 2007 VERSUS SECOND QUARTER 2006

     Net Sales. Net sales for the second quarter of 2007 increased by
     approximately $21,089,000, or 15%, when compared with the second quarter
     last year. Net sales of the Company's automotive auto-dimming mirrors
     increased by approximately $21,134,000, or 16%, in the second quarter of
     2007, when compared with the second quarter last year, primarily due to a
     14% increase in auto-dimming mirror unit shipments from approximately
     3,408,000 in the second quarter 2006 to 3,874,000 in the current quarter.
     This unit increase primarily reflected the increased penetration of
     interior and exterior auto-dimming mirrors on 2007 model year vehicles.
     Unit shipments to customers in North America for the current quarter
     increased by 6% compared with the second quarter of the prior year, despite
     a 2% decline in North American automotive industry production levels,
     primarily due to increased interior auto-dimming mirror unit shipments for
     certain domestic and Asian transplant automakers. Mirror unit shipments for
     the current quarter to automotive customers outside North America increased
     by 21% compared with the second quarter in 2006, primarily due to increased
     penetration at certain European and Asian automakers. Net sales of the
     Company's fire protection products decreased 1% for the current quarter
     versus the same quarter of last year.

     Cost of Goods Sold. As a percentage of net sales, cost of goods sold
     increased from 64.3% in the second quarter of 2006 to 64.7% in the second
     quarter of 2007. This percentage increase primarily reflected the impact of
     annual automotive customer price reductions, partially offset by higher
     sales level leveraged over the fixed overhead costs, purchasing cost
     reductions and improved manufacturing yields. Each offsetting factor to
     customer price reductions impacted cost of goods sold as a percentage of
     net sales by approximately 1%.

     Operating Expenses. Engineering, research and development expenses for the
     current quarter increased 25% and approximately $2,484,000 when compared
     with the same quarter last year. Excluding litigation expenses of
     $1,427,000 (see discussion under "Trends and Developments"), E, R & D
     expenses increased by 11% when comparing the current quarter to the same
     quarter last year, primarily reflecting additional staffing, engineering
     and testing for new product development, including mirrors with additional
     features. Selling, general and administrative expenses increased 16% and
     approximately $1,220,000, for the current quarter, when compared with the
     second quarter of 2006, primarily reflecting the continued expansion of the
     Company's overseas offices, partially offset by a reduction in non-income
     based state taxes.

     Total Other Income. Total other income for the current quarter increased by
     approximately $1,769,000 when compared with the second quarter of 2006,
     primarily due to realized gains on the sale of equity investments,
     partially offset by lower interest income due to lower investable funds.

     Taxes. The provision for income taxes varied from the statutory rate during
     the current quarter, primarily due to the domestic manufacturing deduction
     and stock option expense benefits.

     Net Income. Net income increased by $3,720,000, or 14% for the current
     quarter, when compared with the same quarter last year, primarily due to
     increased sales and gross margin and an increase in other income.

     SIX MONTHS ENDED JUNE 30, 2007, VERSUS SIX MONTHS ENDED JUNE 30, 2006

     Net Sales. Net sales for the six months ended June 30, 2007 increased by
     approximately $39,274,000, or 14%, when compared with the same period last
     year. Net sales of the Company's automotive auto-dimming mirrors increased
     by approximately $39,020,000, or 14% period over period, as auto-dimming
     mirror unit shipments increased by 13% from approximately 6,800,000 in the
     first six months of 2006 to 7,653,000 units in the first six months of
     2007. This increase primarily reflected the increased penetration of
     interior and exterior auto-dimming mirrors on 2007 model year vehicles.
     Unit shipments to customers in North America increased by 5% during the


                                      -9-



     first six months of 2007 versus the same period in 2006, primarily due to
     increased auto-dimming mirror unit shipments for certain domestic and Asian
     transplant automakers. Mirror unit shipments to automotive customers
     outside North America increased by 20% period over period, primarily due to
     increased penetration at certain European and Asian automakers. Net sales
     of the Company's fire protection products increased 2% period over period,
     primarily due to higher sales of certain signaling devices.

     Cost of Goods Sold. As a percentage of net sales, cost of goods sold
     increased from 64.8% in the six months ended June 30, 2006, to 65.0% in the
     six months ended June 30, 2007, primarily reflecting the impact of annual
     automotive customer price reductions, partially offset by higher sales
     level leveraged over fixed overhead costs, purchasing cost reductions and
     improved manufacturing yields. Each offsetting factor to customer price
     reductions impacted cost of goods sold as a percentage of net sales by
     approximately 1%.

     Operating Expenses. For the six months ended June 30, 2007, engineering,
     research and development expenses increased approximately $4,600,000, and
     increased from 7% to 8% of net sales, when compared to the same period last
     year, primarily due to litigation expense and additional staffing,
     engineering and testing for new product development, including mirrors with
     additional features. Excluding litigation expense of $2,851,000 (see
     discussion under "Trends and Developments"), E, R & D expenses increased by
     9% for the current period versus the same period last year. Selling,
     general and administrative expenses increased approximately $1,795,000 for
     the six months ended June 30, 2007, but remained at 5% of net sales, when
     compared to the same period last year, primarily reflecting the continued
     expansion of the Company's overseas offices, partially offset by a
     reduction in non-income based state taxes.

     Total Other Income. Total other income for the six months ended June 30,
     2007, increased $3,315,000 when compared to the same period last year,
     primarily due to realized gains on the sale of equity investments,
     partially offset by lower interest income due to lower investable funds.

     Taxes. The provision for income taxes varied from the statutory rate during
     the six months ended June 30, 2007, primarily due to the domestic
     manufacturing deduction and stock option expense benefits.

     Net Income. Net income increased by $6,847,000, or 13% for the six months
     ended June 30, 2007, when compared with the same period last year,
     primarily due to increased sales and gross margin and an increase in other
     income.

     FINANCIAL CONDITION:

     Cash flow from operating activities for the six months ended June 30, 2007,
     decreased to $68,389,000, compared to $71,090,000, for the same period last
     year, primarily due to an increase in accounts receivable and a decrease in
     other accrued liabilities. Capital expenditures for the six months ended
     June 30, 2007, were $24,127,000, compared to $30,181,000 for the same
     period last year; the reduction was primarily due to new facility
     construction in 2006.

     The Company started construction of a 60,000-square-foot building addition
     to its exterior mirror manufacturing facility in Zeeland, Michigan, during
     the first quarter of 2007. The building addition is expected to be
     completed in the first quarter of 2008 with an approximate cost of $6
     million, which will be funded from cash and/or cash equivalents.

     Accounts receivable as of June 30, 2007, increased approximately
     $16,021,000 compared to December 31, 2006. The increase was primarily due
     to the higher sales level, as well as monthly sales within each quarter.

     Inventories as of June 30, 2007, decreased approximately $6,734,000
     compared to December 31, 2006. The decrease was primarily a result of
     working down inventory levels built up at the end of calendar year 2006 in
     anticipation of manufacturing line moves and smoothing out of holiday
     production schedules.

     Management considers the Company's working capital and long-term
     investments totaling approximately $587,066,000 as of June 30, 2007,
     together with internally generated cash flow and an unsecured $5,000,000
     line of credit from a bank, to be sufficient to cover anticipated cash
     needs for the next year and for the foreseeable future.


                                      -10-



     On October 8, 2002, the Company announced a share repurchase plan, under
     which it may purchase up to 8,000,000 shares (post-split) based on a number
     of factors, including market conditions, the market price of the Company's
     common stock, anti-dilutive effect on earnings, available cash and other
     factors that the Company deems appropriate. On July 20, 2005, the Company
     announced that it had raised the price at which the Company may repurchase
     shares under the existing plan. On May 16, 2006, the Company announced that
     the Company's Board of Directors had authorized the repurchase of an
     additional 8,000,000 shares under the plan. On August 14, 2006, the Company
     announced that the Company's Board of Directors had authorized the
     repurchase of an additional 8,000,000 shares under the plan.

     The following is a summary of quarterly share repurchase activity under the
     plan to date:




                      Total Number of
                     Shares Purchased        Cost of
   Quarter Ended       (Post-Split)     Shares Purchased
   -------------     ----------------   ----------------
                                  
March 31, 2003             830,000         $10,246,810
September 30, 2005       1,496,059          25,214,573
March 31, 2006           2,803,548          47,145,310
June 30, 2006            7,201,081         104,604,414
September 30, 2006       3,968,171          55,614,102
December 31, 2006        1,232,884          19,487,427
March 31, 2007             447,710           7,328,015
                        ----------        ------------
   Total                17,979,453        $269,640,651


     6,020,547 shares remain authorized to be repurchased under the plan.


     CRITICAL ACCOUNTING POLICIES:

     The preparation of the Company's consolidated condensed financial
     statements contained in this report, which have been prepared in accordance
     with accounting principles generally accepted in the Unites States,
     requires management to make estimates and assumptions that affect the
     amounts reported in the financial statements and accompanying notes. On an
     ongoing basis, management evaluates these estimates. Estimates are based on
     historical experience and on various other assumptions that are believed to
     be reasonable under the circumstances, the results of which form the basis
     for making judgments about the carrying values of assets and liabilities
     that are not readily apparent from other sources. Historically, actual
     results have not been materially different from the Company's estimates.
     However, actual results may differ from these estimates under different
     assumptions or conditions.

     The Company has identified the critical accounting policies used in
     determining estimates and assumptions in the amounts reported in its
     Management's Discussion and Analysis of Financial Condition and Results of
     Operations in its Annual Report on Form 10-K for the fiscal year ended
     December 31, 2006. Management believes there have been no changes in those
     critical accounting policies.

     TRENDS AND DEVELOPMENTS:

     During the first quarter of 2005, the Company negotiated an extension to
     its long-term agreement with General Motors (GM) in the ordinary course of
     the Company's business. Under the extension, the Company was sourced
     virtually all the interior auto-dimming rearview mirrors programs for GM
     and its worldwide affiliates through August 2009, and includes all but two
     low-volume models that had previously been awarded to a competitor under a
     lifetime contract. The new business also includes the GMT360 program, which
     is the mid-size truck/SUV platform that previously did not offer
     auto-dimming mirrors. The new GM programs were transferred to the Company
     by the 2007 model year. The Company also negotiated a price reduction for
     the GM OnStar(R) feature in its auto-dimming mirrors, effective January 1,
     2005, in connection with GM's stated plan to make their OnStar system
     standard across their vehicle models over the next several years.


                                      -11-



     During the quarter ended September 30, 2005, the Company negotiated an
     extension to its long-term agreement with DaimlerChrysler in the ordinary
     course of the Company's business. Under the extension, the Company will be
     sourced virtually all Mercedes and Chrysler interior and exterior
     auto-dimming rearview mirrors through December 2009. From publicly
     available information, the Company currently does not believe that the
     Daimler sale of the Chrysler unit will significantly impact the Company's
     current business with Chrysler in the near term, but there may be other
     information of which the Company is not aware.

     During the first quarter of 2007, the Company negotiated a multi-year
     sourcing agreement with Ford Motor Company in the ordinary course of the
     Company's business. Under the agreement, the Company was sourced all
     existing interior auto-dimming rearview mirror programs as well as a number
     of new interior auto-dimming rearview mirror programs during the sourcing
     agreement term which ends December 31, 2008.

     In 2000, the Company signed an agreement with Murakami Corporation, a major
     Japanese mirror manufacturer, to cooperate in expanding sales of
     auto-dimming mirrors using the Gentex electrochromic technology. During
     2006, the agreement with Murakami Corporation was terminated and replaced
     with a memorandum of understanding. During the quarter ended June 30, 2007,
     the Company signed a new supplier agreement with Murakami Corporation in
     the ordinary course of the Company's business.

     The Company previously announced development programs with several
     automakers for its Rear Camera Display Mirror that consists of a
     proprietary liquid display (LCD) device that shows a panoramic video of
     objects behind the vehicle in real time. During the second quarter of 2007,
     the Company announced a number of OEM programs with Ford Motor Company and
     one dealer or port-installed program with Mazda to supply its Rear Camera
     Display Mirror, each in the ordinary course of the Company's business.

     The Company currently expects that auto-dimming mirror unit shipments and
     revenues for the third quarter and the balance of 2007 will be
     approximately 10-15% higher, compared with the same period in 2006. These
     estimates are based on light vehicle production forecasts in the regions to
     which the Company ships product, as well as the estimated option rates for
     its mirrors on prospective vehicle models. The third quarter is always a
     difficult quarter to forecast, due to customer plant summer shutdowns and
     model year product changeover. In addition, in the third quarter of 2007,
     there are additional uncertainties, including vehicle production and sales
     rates at the traditional Big Three automakers in North America and the
     upcoming UAW contract negotiations.

     The Company utilizes the light vehicle production forecasting services of
     CSM Worldwide, and CSM's current forecasts for light vehicle production for
     calendar 2007 are approximately 15.2 million units for North America, 21.3
     million for Europe and 14.6 million for Japan and Korea.

     The Company is subject to market risk exposures of varying correlations and
     volatilities, including foreign exchange rate risk, interest rate risk and
     equity price risk. During the quarter ended June 30, 2007, there were no
     material changes in the risk factors previously disclosed in the Company's
     report on Form 10-K for the fiscal year ended December 31, 2006.

     The Company has some assets, liabilities and operations outside the United
     States, which currently are not significant. Because the Company sells its
     automotive mirrors throughout the world, the Company could be significantly
     affected by weak economic conditions in worldwide markets that could reduce
     demand for its products.

     The Company continues to experience pricing pressures from its automotive
     customers, which have affected, and which will continue to affect, its
     margins to the extent that the Company is unable to offset the price
     reductions with productivity or yield improvements, engineering and
     purchasing cost reductions, and increases in unit sales volume, which
     continues to be a challenge. In addition, profit pressures at certain
     automakers are resulting in increased cost reduction efforts by them,
     including requests for additional price reductions, decontenting certain
     features from vehicles, and warranty cost-sharing programs, which could
     adversely impact the Company's sales growth, margins, profitability and, as
     a result, our share price. The Company also continues to experience some
     manufacturing yield issues and pressure for select raw material cost
     increases. The automotive industry is experiencing increasing financial and
     production stresses due to continuing pricing pressures, lower domestic
     production levels, supplier bankruptcies, and commodity material cost
     increases. If our automotive customers (including their Tier 1 suppliers)
     experience work stoppages, strikes, etc. due to their UAW contracts or
     other negotiations, it could disrupt our


                                      -12-



     shipments to these customers, which could adversely affect our sales,
     margins, profitability and, as a result, our share price.

     Automakers have been experiencing increased volatility and uncertainty in
     executing planned new programs which have, in some cases, resulted in
     cancellations or delays of new vehicle platforms, package reconfigurations
     and inaccurate volume forecasts. This increased volatility and uncertainty
     has made it more difficult for the Company to forecast future sales and
     effectively utilize capital, engineering, research and development, and
     human resource investments.

     In light of the financial stresses within the worldwide automotive
     industry, certain automakers and tier one mirror customers are considering
     the sale of business segments or may be considering bankruptcy. Should one
     or more of our larger customers (including their tier 1 suppliers) sell
     their business or declare bankruptcy, it could adversely affect our sales,
     margins, profitability and, as a result, our share price.

     The Company does not have any significant off-balance sheet arrangements or
     commitments that have not been recorded in its consolidated financial
     statements.

     The Company is involved in litigation with K. W. Muth and Muth Mirror
     Systems LLC relating to exterior mirrors with turn signal indicators. The
     turn signal feature in exterior mirrors currently represents approximately
     one percent of our revenues, and the litigation does not involve core
     Gentex electrochromic technology. The Company is uncertain of the outcome
     of the trial and the impact that it may have on its exterior mirror
     business. Activity related to the Company's ongoing litigation increased
     significantly during the first quarter and continued through the second
     quarter resulting in litigation expenses of $2,851,000 for the six months
     ended June 30, 2007. The trial in Wisconsin related to this case occurred
     during July 2007.

     On March 30, 2005, in response to the required implementation of SFAS No.
     123(R) as disclosed in Note 5, the Company accelerated the vesting of
     current "under water" stock options. As a result of the vesting
     acceleration, approximately 2.3 million shares became immediately
     exercisable and an additional approximate $13.6 million of proforma
     stock-based employee compensation expense was recognized in the first
     quarter of 2005. The objective of this Company action is primarily to avoid
     recognizing compensation expense associated with these options in future
     financial statements, upon the Company's adoption of SFAS No. 123(R). In
     addition, the Company has also received shareholder approval of an
     amendment to its Employee Stock Option Plan to allow the grant of
     non-qualified stock options.

     On October 1, 2002, Magna International acquired Donnelly Corporation, the
     Company's major competitor for sales of automatic-dimming rearview mirrors
     to domestic and foreign vehicle manufacturers and their mirror suppliers.
     The Company sells certain automatic-dimming rearview mirror sub-assemblies
     to Magna Donnelly. To date, the Company is not aware of any significant
     impact of Magna's acquisition of Donnelly upon the Company.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

     The information called for by this item is provided under the caption
     "Trends and Developments" under Item 2 - Management's Discussion and
     Analysis of Financial Condition and Results of Operations.

ITEM 4. CONTROLS AND PROCEDURES

     The Company's management, with the participation of its principal executive
     officer and principal financial officer, has evaluated the effectiveness,
     as of June 30, 2007, of the Company's "disclosure controls and procedures,"
     as such term is defined in Rules 13a-15(e) and 15d-15(e) under the
     Securities Exchange Act of 1934, as amended (the "Exchange Act"). Based
     upon that evaluation, the Company's management, including the principal
     executive officer and principal financial officer, concluded that the
     Company's disclosure controls and procedures, as of June 30, 2007, were
     effective such that the information required to be disclosed by the Company
     in the reports filed or submitted by it under the Exchange Act is recorded,
     processed, summarized, and reported within the time periods specified in
     the Securities and Exchange Commission's rules and forms, and information
     required to be disclosed by the Company in such reports is accumulated and
     communicated to the Company's management, including its


                                      -13-



     principal executive officer and principal financial officer, as appropriate
     to allow timely decisions regarding required disclosure.

     In the ordinary course of business, the Company may routinely modify,
     upgrade, and enhance its internal controls and procedures over financial
     reporting. However, there was no change in the Company's "internal control
     over financial reporting" (as such term is defined in Rules 13a-15(f) and
     15d-15(f) under the Exchange Act) that occurred during the quarter ended
     June 30, 2007, that has materially affected, or is reasonably likely to
     materially affect, the Company's internal control over financial reporting.

     SAFE HARBOR STATEMENT:

     Statements in this Quarterly Report on Form 10-Q contain forward-looking
     statements within the meaning of Section 27A of the Securities Act of 1933,
     as amended, and Section 21E of the Securities Exchange Act, as amended,
     that are based on management's belief, assumptions, current expectations,
     estimates and projections about the global automotive industry, the
     economy, the impact of stock option expenses on earnings, the ability to
     leverage fixed manufacturing overhead costs, unit shipment and revenue
     growth rates and the Company itself. Words like "anticipates," "believes,"
     "confident," "estimates," "expects," "forecast," "likely," "plans,"
     "projects," and "should," and variations of such words and similar
     expressions identify forward-looking statements. These statements do not
     guarantee future performance and involve certain risks, uncertainties, and
     assumptions that are difficult to predict with regard to timing, expense,
     likelihood and degree of occurrence. These risks include, without
     limitation, employment and general economic conditions, the pace of
     automotive production worldwide, the maintenance of the Company's relative
     market share, competitive pricing pressures, currency fluctuations, the
     financial strength of the Company's customers, supply chain disruptions,
     potential sale of OEM business segments or suppliers, the mix of products
     purchased by customers, the ability to continue to make product
     innovations, the success of certain newer products (e.g. SmartBeam(R),
     Z-Nav(R) and Rear Camera Display Mirror), and other risks identified in the
     Company's filings with the Securities and Exchange Commission. Therefore
     actual results and outcomes may materially differ from what is expressed or
     forecasted. Furthermore, the Company undertakes no obligation to update,
     amend, or clarify forward-looking statements, whether as a result of new
     information, future events, or otherwise.


                                      -14-


PART II. OTHER INFORMATION

     ITEM 1A. RISK FACTORS

     Information regarding risk factors appears in Management's Discussion and
     Analysis of Financial Condition and Results of Operations in Part I - Item
     2 of this Form 10-Q and in Part I - Item 1A - Risk Factors of the Company's
     report on Form 10-K for the fiscal year ended December 31, 2006. There have
     been no material changes from the risk factors previously disclosed in the
     Company's report form on Form 10-K.

     ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

          (c)  Issuer Purchases of Equity Securities

               On October 8, 2002, the Company announced a share repurchase
               plan, under which it may purchase up to 8,000,000 shares
               (post-split) based on a number of factors, including market
               conditions, the market price of the Company's common stock,
               anti-dilutive effect on earnings, available cash and other
               factors that the Company deems appropriate. This share repurchase
               plan does not have an expiration date. On July 20, 2005, the
               Company announced that it had raised the price at which the
               Company may repurchase shares under the existing plan. On May 16,
               2006, the Company announced that the Company's Board of Directors
               had authorized the repurchase of an additional 8,000,000 shares
               under the plan. On August 14, 2006, the Company announced that
               the Company's Board of Directors had authorized the repurchase of
               an additional 8,000,000 shares under the plan. Cumulatively, the
               Company has repurchased 17,979,453 shares at a cost of
               $269,640,651 under the plan to date (see below). 6,020,547 shares
               remain authorized to be repurchased under the plan.



                     Total Number of Shares       Cost of
Quarter Ended        Purchased (Post-Split)   Shares Purchased
-------------        ----------------------   ----------------
                                        
March 31, 2003                830,000           $ 10,246,810
September 30, 2005          1,496,059             25,214,573
March 31, 2006              2,803,548             47,145,310
June 30, 2006               7,201,081            104,604,414
September 30, 2006          3,968,171             55,614,102
December 31, 2006           1,232,884             19,487,427
March 31, 2007                447,710              7,328,015
                           ----------           ------------
Total                      17,979,453           $269,640,651


     ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS

          (a)  The annual meeting of the shareholders of the Company was held on
               May 10, 2007.

          (b)  Nominees Frederick Sotok, John Mulder and Wallace Tsuha were
               elected to serve three-year terms and James Wallace was elected
               to serve a two-year term (filling the vacancy that was created
               when J. Terry Moran unexpectedly passed away) on the Company's
               Board of Directors by the following votes.



           Frederick Sotok   John Mulder   Wallace Tsuha   James Wallace
           ---------------   -----------   -------------   -------------
                                               
For          124,370,952     129,799,067    133,501,633      133,409,714
Against               --              --             --               --
Withheld       9,837,441       4,409,326        706,760          798,680


     The terms of office for incumbent Directors Fred Bauer, Gary Goode, Ken La
     Grand, Arlyn Lanting and Rande Somma continued after the meeting.


                                      -15-



          (c)  A proposal to ratify the appointment of Ernst & Young LLP as the
               Company's auditors for the fiscal year ended December 31, 2007,
               was approved by the following vote:


                          
For                          132,466,843
Against                        1,655,594
Abstain / Broker-Non-Votes        85,956


               See Part II, Item 4(b), with respect to the election of the
Directors.

     ITEM 6. EXHIBITS

          (a)  See Exhibit Index on Page 18.


                                      -16-



                                   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 thereunto duly authorized.

                                        GENTEX CORPORATION


Date: August 3, 2007                    /s/ Fred T. Bauer
                                        ----------------------------------------
                                        Fred T. Bauer
                                        Chairman and Chief Executive Officer


Date: August 3, 2007                    /s/ Steven A. Dykman
                                        ----------------------------------------
                                        Steven A. Dykman
                                        Vice President - Finance, Principal
                                        Financial and Accounting Officer


                                      -17-



                                  EXHIBIT INDEX


EXHIBIT NO.                          DESCRIPTION                           PAGE
-----------   ----------------------------------------------------------   -----
                                                                     
3(a)          Registrant's Restated Articles of Incorporation, adopted
              on August 20, 2004, were filed as Exhibit 3(a) to
              Registrant's Report on Form 10-Q dated November 2, 2004,
              and the same is hereby incorporated herein by reference.

3(b)          Registrant's Bylaws as amended and restated February 27,
              2003, were filed as Exhibit 3(b)(1) to Registrant's Report
              on Form 10-Q dated May 5, 2003, and the same are hereby
              incorporated herein by reference.

4(a)          A specimen form of certificate for the Registrant's common
              stock, par value $.06 per share, was filed as part of a
              Registration Statement on Form S-8 (Registration No.
              2-74226C) as Exhibit 3(a), as amended by Amendment No. 3
              to such Registration Statement, and the same is hereby
              incorporated herein by reference.

4(b)          Amended and Restated Shareholder Protection Rights
              Agreement, dated as of March 29, 2001, including as
              Exhibit A the form of Certificate of Adoption of
              Resolution Establishing Series of Shares of Junior
              Participating Preferred Stock of the Company, and as
              Exhibit B the form of Rights Certificate and of Election
              to Exercise, was filed as Exhibit 4(b) to Registrant's
              Report on Form 10-Q dated April 27, 2001, and the same is
              hereby incorporated herein by reference.

10(a)(1)      A Lease dated August 15, 1981, was filed as part of a
              Registration Statement on Form S-1 (Registration Number
              2-74226C) as Exhibit 9(a)(1), and the same is hereby
              incorporated herein by reference.

10(a)(2)      First Amendment to Lease dated June 28, 1985, was filed as
              Exhibit 10(m) to Registrant's Report on Form 10-K dated
              March 18, 1986, and the same is hereby incorporated herein
              by reference.

*10(b)(1)     Gentex Corporation Qualified Stock Option Plan (as amended
              and restated, effective February 26, 2004) was included in
              Registrant's Proxy Statement dated April 6, 2004, filed
              with the Commission on April 6, 2004, which is hereby
              incorporated herein by reference.

*10(b)(2)     First Amendment to Gentex Corporation Stock Option Plan
              (as amended and restated February 26, 2004) was filed as
              Exhibit 10(b)(2) to Registrant's Report on Form 10-Q dated
              August 2, 2005, and the same is hereby incorporated herein
              by reference.

*10(b)(3)     Specimen form of Grant Agreement for the Gentex
              Corporation Qualified Stock Option Plan (as amended and
              restated, effective February 26, 2004) was filed as
              Exhibit 10(b)(3) to Registrant's Report on Form 10-Q dated
              November 1, 2005, and the same is hereby incorporated
              herein by reference.

*10(b)(4)     Gentex Corporation Second Restricted Stock Plan was filed
              as Exhibit 10(b)(2) to Registrant's Report on Form 10-Q
              dated April 27, 2001, and the same is hereby incorporated
              herein by reference.

*10(b)(5)     Specimen form of Grant Agreement for the Gentex
              Corporation Restricted Stock Plan, was filed as Exhibit
              10(b)(4) to Registrant's Report on Form 10-Q dated
              November 2, 2004, and the same is hereby incorporated
              herein by reference.



                                      -18-





EXHIBIT NO.                           DESCRIPTION                          PAGE
-----------   ----------------------------------------------------------   -----
                                                                     
*10(b)(6)     Gentex Corporation 2002 Non-Employee Director Stock Option
              Plan (adopted March 6, 2002), was filed as Exhibit
              10(b)(4) to Registrant's Report on Form 10-Q dated April
              30, 2002, and the same is incorporated herein by
              reference.

*10(b)(7)     Specimen form of Grant Agreement for the Gentex
              Corporation 2002 Non-Employee Director Stock Option Plan,
              was filed as Exhibit 10(b)(6) to Registrant's Report on
              Form 10-Q dated November 2, 2004, and the same is hereby
              incorporated herein by reference.

*10(b)(8)     Confidential Severance Agreement and Release between
              Gentex Corporation and Garth Deur was filed as Exhibit
              10(b)(8) to Registrant's Report on Form 10-Q dated August
              1, 2006, and the same is incorporated herein by reference.

10(e)         The form of Indemnity Agreement between Registrant and
              each of the Registrant's directors and certain officers
              was filed as Exhibit 10 (e) to Registrant's Report on Form
              10-Q dated October 31, 2002, and the same is incorporated
              herein by reference.

31.1          Certificate of the Chief Executive Officer of Gentex
              Corporation pursuant to Section 302 of the Sarbanes-Oxley
              Act of 2002 (18 U.S.C. 1350).                                  20

31.2          Certificate of the Chief Financial Officer of Gentex
              Corporation pursuant to Section 302 of the Sarbanes-Oxley
              Act of 2002 (18 U.S.C. 1350).                                  21

32            Certificate of the Chief Executive Officer and Chief
              Financial Officer of Gentex Corporation pursuant to
              Section 906 of the Sarbanes-Oxley Act of 2002 (18 U.S.C.
              1350)                                                          22


----------
*    Indicates a compensatory plan or arrangement.


                                      -19-