Abstract: The system is for covering an existing building to finish particularly the exterior face of the building. Pre-fabricated panels with windows previously installed are secured within an existing window opening with the primary attachment for each panel being only at the window opening. Each panel comprises interconnected studs and bridging forming a frame having supported therein fiberglass insulation. Adjacent panels are sealed therebetween by a caulking bead. The panel is supported from the existing window opening by bracing at the top and sides.