sc - Yes, gypsum based plaster sheathing. Sheetrock, even. It could be supported by timber frame or metal stud or other. The particular case I was asked about was metal studs at 16" o.c. I've never considered gypsum board as having any real structural value. Go take a hammer and see how easy it is to knock a hole in your wall. Thats why it took every bit of self control to prevent me from bursting out in laughter when I was asked what force from a mobile machine (forklift, scissorlift, etc.) would compromise the wall. Hell, my foot would compromise the wall.