0000950123-11-081244.txt : 20111027 0000950123-11-081244.hdr.sgml : 20111027 20110830141743 ACCESSION NUMBER: 0000950123-11-081244 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110830 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BlueLinx Holdings Inc. CENTRAL INDEX KEY: 0001301787 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-LUMBER, PLYWOOD, MILLWORK & WOOD PANELS [5031] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 0101 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4300 WILDWOOD PARKWAY CITY: ATLANTA STATE: GA ZIP: 30339 BUSINESS PHONE: 770-953-7000 MAIL ADDRESS: STREET 1: 4300 WILDWOOD PARKWAY CITY: ATLANTA STATE: GA ZIP: 30339 CORRESP 1 filename1.htm corresp
BLUELINX HOLDINGS INC.
4300 Wildwood Parkway
Atlanta, Georgia 30339
August 30, 2011
Via EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, North East
Washington, D.C. 20549
     
Attention:
  Dietrich King, Senior Attorney
 
    
Re:     
  BlueLinx Holdings Inc.
Registration Statement on Form S-3, as Amended
File No.: 333-176131
Dear Mr. King:
     Pursuant to Rule 461 of the Securities Act of 1933, as amended, BlueLinx Holdings Inc. (the “Company”) hereby requests acceleration of the effective date of the Registration Statement on Form S-3, as amended, File No. 333-176131 (the “Registration Statement”), to September 1, 2011, at 4:00 p.m., Eastern time, or as soon as practicable thereafter. Please notify our attorney, David W. Ghegan, Esq., by phone at (404) 885-3139 of the date and time that the Registration Statement has been declared effective.
     In connection with the foregoing request for acceleration of the effective date of the Registration Statement, the Company hereby acknowledges that:
  •   should the Commission or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;
 
  •   the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

 

 

  •   the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
         
 
  Very truly yours,
 
        
 
  BlueLinx Holdings Inc.
 
        
 
        
 
  By:   /s/ Sara E. Epstein
 
       
 
      Sara E. Epstein
Senior Counsel and Secretary