-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, J7FW9elTyCFDc7gkdFhVZdL6pn5lUOSKlE7lYxpGDtdrggtyZYycZnUdJi5sQaos QbENJDaIoCdpSI2jnwRqNg== 0001047469-04-036844.txt : 20050801 0001047469-04-036844.hdr.sgml : 20050801 20041210210816 ACCESSION NUMBER: 0001047469-04-036844 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20041210 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

[Letterhead of Goldman, Sachs & Co.]

 

December 10, 2004

 

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

 

Re:

BlueLinx Holdings Inc.

 

Filed on Form S-1

 

Registration No. 333-118750

 

Ladies and Gentlemen:

 

In connection with the above-captioned Registration Statement, we wish to advise that between November 26, 2004 and the date hereof 16,185 copies of the Preliminary Prospectus dated November 26, 2004 were distributed as follows: 15,314 to 4 prospective underwriters; 860 to 860 institutional investors; 0 to 0 prospective dealers; 0 to 0 individuals; 9 to 3 rating agencies and 2 to 2 others.

 

We have been informed by the participating underwriters that they will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934.

 

We hereby join in the request of the registrant that the effectiveness of the above-captioned Registration Statement, as amended, be accelerated to 3:00 p.m. (EST) on December 13, 2004 or as soon thereafter as practicable.

 

Very truly yours,

 

 

GOLDMAN, SACHS & CO.

MORGAN STANLEY & CO. INCORPORATED

As Representatives of the Prospective Underwriters

 

 

By:

/s/ Goldman, Sachs & Co.

 

 

(Goldman, Sachs & Co.)

 


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