8-K

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

PURSUANT TO SECTION 13 OR 15(d) OF

THE SECURITIES EXCHANGE ACT OF 1934

Date of Report (Date of earliest event reported): August 2, 2012

BLUELINX HOLDINGS INC.

(Exact name of registrant specified in its charter)

Delaware	001-32383	77-0627356
(State or other jurisdiction of incorporation)	(Commission File Number)	(I.R.S. Employer Identification No.)
4300 Wildwood Parkway, Atlanta, Georgia		30339
(Address of principal executive offices)		(Zip Code)

Registrant’s telephone number, including area code: (770) 953-7000

Not applicable

(Former name or former address, if changed since last report.)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

¨ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

¨ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

¨ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

¨ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 2.02 Results of Operations and Financial Condition

On August 2, 2012, BlueLinx Holdings Inc. (“BlueLinx” or “the Company”) issued a press release announcing its financial results for the second fiscal quarter ended June 30, 2012. A copy of BlueLinx’ press release is attached hereto as Exhibit 99.1 and incorporated herein by reference.

On August 2, 2012, as previously announced, BlueLinx held a teleconference and audio webcast to discuss its financial results from the second fiscal quarter ended June 30, 2012. The webcast will be archived and can be accessed via BlueLinx’ website at www.BlueLinxCo.com. Additionally, BlueLinx has posted slides at its website, under the investor relations page, which were referenced during the audio webcast. These slides are furnished as Exhibit 99.2 hereto. All information on the slides and in the webcast is presented as of August 2, 2012, and BlueLinx does not assume any obligation to update such information in the future.

To supplement GAAP financial information, we may use adjusted measures of operating results which are non-GAAP measures. This non-GAAP adjusted financial information is provided as additional information for investors. These adjusted results exclude certain costs, expenses, gains and losses, and we believe their exclusion can enhance an overall understanding of our past financial performance and also our prospects for the future. These adjustments to our GAAP results are made with the intent of providing both management and investors a more complete understanding of our operating performance by excluding non-recurring, infrequent or other non-cash charges that are not believed to be material to the ongoing performance of our business. The presentation of this additional information is not meant to be considered in isolation or as a substitute for GAAP measures of net earnings, diluted earnings per share or net cash provided by (used in) operating activities prepared in accordance with generally accepted accounting principles in the United States.

The information included in this Item 2.02, as well as Exhibits 99.1 and 99.2, shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, nor shall it be deemed incorporated by reference in any filing under the Securities Act of 1933.

Item  7.01 Regulation FD Disclosure

A copy of the presentation slides to be used by BlueLinx from time to time in connection with meetings with investors are furnished with this Current Report as Exhibit 99.3. The information included in this Item 7.01, as well as Exhibit 99.3, shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, nor shall it be deemed incorporated by reference in any filing under the Securities Act of 1933.

Item 9.01 Financial Statements and Exhibits

(d) Exhibits

Exhibit No.	Description
99.1	Press release, dated August 2, 2012, reporting financial results for the second fiscal quarter ended June 30, 2012
99.2	Webcast conference call slides used during webcast conference call on August 2, 2012
99.3	Investor Presentation Slides dated August 2, 2012

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 hereunto duly authorized.

BLUELINX HOLDINGS INC.
By:	/s/ H. Douglas Goforth
	H. Douglas Goforth Chief Financial Officer & Treasurer

Dated: August 2, 2012

EXHIBIT INDEX

Exhibit No.	Description
99.1	Press release, dated August 2, 2012, reporting financial results for the second fiscal quarter ended June 30, 2012
99.2	Webcast conference call slides used during webcast conference call on August 2, 2012
99.3	Investor Presentation Slides dated August 2, 2012

EX-99.1

Exhibit 99.1

4300 Wildwood Parkway

Atlanta, GA 30339

1-888-502-BLUE

www.BlueLinxCo.com

Doug Goforth, CFO & Treasurer	Investor Relations:
BlueLinx Holdings Inc.	Maryon Davis, Director Finance & IR
(770) 953-7505	(770) 221-2666

FOR IMMEDIATE RELEASE

BLUELINX ANNOUNCES SECOND-QUARTER RESULTS

– Operating Profit of $3.9 Million for the Quarter –

ATLANTA – August 2, 2012 – BlueLinx Holdings Inc. (NYSE:BXC), a leading distributor of building products in North America, today reported financial results for the second quarter ended June 30, 2012.

The Company incurred a net loss of $3.7 million, or $0.06 per diluted share, for the second quarter of 2012, compared to a net loss of $9.8 million, or $0.31 per diluted share, for the second quarter of 2011. Revenues for the second quarter increased 3.2% to $517.0 million from $500.8 million for the same period a year ago. The increase in revenue is attributable to increased underlying product prices for both specialty and structural product categories. Overall unit volume declined 1.3% compared to the same period a year ago as seasonal demand was pulled forward by favorable weather experienced during the first quarter of fiscal 2012 and the Company focused on improving gross profit through profitable revenue growth.

Gross profit for the second quarter ended June 30, 2012 totaled $63.2 million, up 9.6% from $57.6 million in the year-ago period. Gross margins increased to 12.2% from the 11.5% generated in the year-ago period. These increases reflect the Company’s continued focus on margin expansion, rising product prices for many of the products distributed, including key grades of wood-based products, and a shift to the warehouse channel from the direct and reload channels.

Total operating expenses of $59.3 million for the second quarter were flat compared to the same period a year ago and included a $0.5 million gain from a property insurance settlement in 2012. Reported operating income for the quarter was $3.9 million, compared with an operating loss of $1.8 million a year ago.

“For the second quarter we grew our revenue, increased our margins, and kept our operating expenses flat as we expanded our out-of-warehouse business, producing an improved operating profit of $3.9 million. This is our first quarterly operating profit since the second quarter of 2010,” said BlueLinx President and CEO George Judd. “We expect our operating results to continue to improve as we continue to execute our strategy in a recovering housing market,” Mr. Judd continued.

For the six months ended June 30, 2012, net loss totaled $14.7 million, or $0.25 per diluted share, compared with $22.1 million, or $0.71 per diluted share, a year ago. Revenues for the six months totaled $970.7 million, up 8.9% from $891.4 million the same period a year ago, reflecting higher structural and specialty product prices and unit volumes. Gross profit for the six months ended June 30, 2012 totaled $117.4 million and gross margin was 12.1%, compared with $103.9 million and 11.7%, respectively, a year earlier. Operating expenses increased to $117.6 million from $110.8 million a year ago and included total gains of $1.0 million from an insurance settlement and the sale of certain properties in the first half of 2012 and a $7.2 million gain from the sale of certain properties in 2011.

BlueLinx 2Q ’12 Press Release

Page 2 of 7

The Company’s operating results for the 2012 and 2011 second quarter and year-to-date periods, adjusted for significant special items, are shown in the following table (see accompanying financial schedules for full financial details and reconciliations of non-GAAP financial measures to their GAAP equivalents):

	Quarters Ended						Six Months Ended
in millions, except per share amounts (unaudited)	June 30, 2012			July 2, 2011			June 30, 2012			July 2, 2011
Pretax loss	($	3.5	)	($	9.6	)	($	14.3	)	($	22.1	)
Gain from sale of certain properties		—			—			(0.5	)		(7.2	)
Gain from property insurance settlement		(0.5	)		—			(0.5	)		—
Adjusted pretax loss before the effect of special interest items		(4.0	)		(9.6	)		(15.3	)		(29.3	)
Changes associated with the ineffective interest rate swap		—			—			—			(1.8	)
Adjusted pretax loss		(4.0	)		(9.6	)		(15.3	)		(31.1	)
Adjusted benefit from income taxes		(1.3	)		(3.5	)		(5.5	)		(12.0	)
Adjusted net loss	($	2.6	)	($	6.1	)	($	9.8	)	($	19.1	)
Diluted weighted average shares		60.1			31.1			60.1			31.0
Adjusted diluted net loss per share applicable to common shares	($	0.04	)	($	0.20	)	($	0.16	)	($	0.62	)

For the quarter and year-to-date periods ended June 30, 2012, the above table reflects the following events; (i) the Company recorded a gain on the sale of certain surplus properties during the first quarter of 2012; (ii) the Company recorded a gain from a property insurance settlement. The adjusted benefit from income taxes reflected in the table is comprised of the Company’s effective tax rate excluding the valuation allowance related to its deferred tax assets and the tax effect of significant special items. The valuation allowance recorded for the quarter and year-to-date periods are $1.4 million and $5.5 million, respectively. The adjusted benefit from income taxes assumes the Company’s deferred tax assets are realizable.

For the quarter and year-to-date periods ended July 2, 2011, the above table reflects the following events: (i) the Company recorded a gain on the sale of certain surplus properties during the first quarter of 2011; (ii) the Company recorded the effect of a reduction in the fair value of its terminated ineffective interest rate swap partially offset by the continued amortization of the accumulated other comprehensive loss related to the ineffective interest rate swap into interest expense. The adjusted benefit from income taxes reflected in the table is comprised of the Company’s effective tax rate excluding the valuation allowance related to its deferred tax assets, a tax benefit related to our intra period income tax allocation to other comprehensive income and the tax effect of significant special items. The valuation allowance recorded for the quarter and year-to-date periods are $3.7 million and $8.5 million, respectively. The adjusted benefit from income taxes assumes the Company’s deferred tax assets are realizable.

Conference Call

BlueLinx will host a conference call today at 10:00 a.m. Eastern Time, accompanied by a supporting slide presentation. Investors can listen to the conference call and view the accompanying slide presentation by going to the BlueLinx web site, www.BlueLinxCo.com, and selecting the conference link on the Investor Relations page. Investors will be able to access an archived recording of the conference call for one week by calling 404-537-3406, Conference ID# 13021334. The recording will be available two hours after the conference call has concluded. Investors also can access a recording of this call on the BlueLinx web site, where a replay of the webcast will be available for 90 days.

BlueLinx 2Q ’12 Press Release

Page 3 of 7

Use of Non-GAAP Measures

BlueLinx reports its financial results in accordance with U.S. generally accepted accounting principles (GAAP). The Company also believes that presentation of certain non-GAAP measures, i.e., results excluding certain charges or other nonrecurring events, when appropriate, provides useful information for the understanding of its ongoing operations and enables investors to focus on period-over-period operating performance, without the impact of significant special items, and thereby enhances the user’s overall understanding of the Company’s current financial performance relative to past performance and provides a better baseline for modeling future earnings expectations. Any non-GAAP measures used herein are reconciled in the financial tables accompanying this news release. The Company cautions that non-GAAP measures should be considered in addition to, but not as a substitute for, the Company’s reported GAAP results.

About BlueLinx Holdings Inc.

Headquartered in Atlanta, Georgia, BlueLinx Holdings Inc., operating through its wholly owned subsidiary BlueLinx Corporation, is a leading distributor of building products in North America. Employing approximately 1,900 people, BlueLinx offers greater than 10,000 products from over 750 suppliers to service approximately 11,500 customers nationwide, including dealers, industrial manufacturers, manufactured housing producers and home improvement retailers. The Company operates its distribution business from sales centers in Atlanta and Denver, and its network of approximately 55 distribution centers. BlueLinx is traded on the New York Stock Exchange under the symbol BXC. Additional information about BlueLinx can be found on its Web site at www.BlueLinxCo.com.

Forward-looking Statements

This press release includes “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995, including statements relating to our ability to return to profitability and our outlook on the housing industry. All of these forward-looking statements are based on estimates and assumptions made by our management that, although believed by BlueLinx to be reasonable, are inherently uncertain. Forward-looking statements involve risks and uncertainties, including, but not limited to, economic, competitive, governmental and technological factors outside of BlueLinx’ control that may cause its business, strategy or actual results to differ materially from the forward-looking statements. These risks and uncertainties may include, among other things: changes in the supply and/or demand for products that it distributes, especially as a result of conditions in the residential housing market; general economic and business conditions in the United States; the activities of competitors; changes in significant operating expenses; changes in the availability of capital, including the availability of residential mortgages; the ability to identify acquisition opportunities and effectively and cost-efficiently integrate acquisitions; adverse weather patterns or conditions; acts of war or terrorist activities; variations in the performance of the financial markets; and other factors described in the “Risk Factors” section in the Company’s Annual Report on Form 10-K for the year ended December 31, 2011 and in its periodic reports filed with the Securities and Exchange Commission from time to time. Given these risks and uncertainties, you are cautioned not to place undue reliance on forward-looking statements. BlueLinx undertakes no obligation to publicly update or revise any forward-looking statement as a result of new information, future events, changes in expectation or otherwise, except as required by law.

- Tables to Follow -

BlueLinx 2Q ’12 Press Release

Page 4 of 7

BlueLinx Holdings Inc.

Statements of Operations

        in thousands, except per share data

	Quarters Ended						Six Months Ended
	June 30,			July 2,			June 30,			July 2,
	2012			2011			2012			2011
	(unaudited)			(unaudited)			(unaudited)			(unaudited)
Net sales	$	517,026		$	500,810		$	970,734		$	891,414
Cost of sales		453,838			443,165			853,314			787,500
Gross profit		63,188			57,645			117,420			103,914
Operating expenses:
Selling, general, and administrative		57,136			56,780			113,202			105,227
Depreciation and amortization		2,187			2,624			4,447			5,561
Total operating expenses		59,323			59,404			117,649			110,788
Operating income (loss)		3,865			(1,759	)		(229	)		(6,874	)
Non-operating expenses:
Interest expense		7,325			7,730			14,107			16,791
Changes associated with the ineffective interest rate swap, net		—			—			—			(1,751	)
Other expense, net		49			134			(13	)		149
Loss before provision for income taxes		(3,509	)		(9,623	)		(14,323	)		(22,063	)
Provision for income taxes		197			158			402			44
Net loss	$	(3,706	)	$	(9,781	)	$	(14,725	)	$	(22,107	)
Basic and diluted weighted average number of common shares outstanding		60,098			31,063			60,050			30,953
Basic and diluted net loss per share applicable to common shares	$	(0.06	)	$	(0.31	)	$	(0.25	)	$	(0.71	)

BlueLinx 2Q ’12 Press Release

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BlueLinx Holdings Inc.

Balance Sheets

        in thousands

	June 30,			December 31,
	2012			2011
	(unaudited)
Assets:
Current assets:
Cash and cash equivalents	$	5,151		$	4,898
Receivables, net		202,114			138,872
Inventories, net		235,630			185,577
Other current assets		27,397			27,141
Total current assets		470,292			356,488
Property, plant, and equipment:
Land and land improvements		42,808			49,562
Buildings		94,332			95,652
Machinery and equipment		76,072			75,508
Construction in progress		1,215			741
Property, plant, and equipment, at cost		214,427			221,463
Accumulated depreciation		(102,267	)		(98,335	)
Property, plant, and equipment, net		112,160			123,128
Non-current deferred income tax assets, net		382			358
Other non-current assets		27,822			23,941
Total assets	$	610,656		$	503,915
Liabilities:
Current liabilities:
Accounts payable	$	78,850		$	70,228
Bank overdrafts		30,703			22,364
Accrued compensation		6,510			4,496
Current maturities of long-term debt		60,495			9,046
Deferred income taxes, net		382			382
Other current liabilities		12,371			16,558
Total current liabilities		189,311			123,074
Noncurrent liabilities:
Long-term debt		381,672			328,695
Other non-current liabilities		45,152			43,772
Total liabilities		616,135			495,541
Stockholders’ (Deficit) Equity:
Common stock		637			620
Additional paid-in capital		208,457			207,626
Accumulated other comprehensive loss		(21,873	)		(21,900	)
Accumulated deficit		(192,700	)		(177,972	)
Total stockholders’ (deficit) equity		(5,479	)		8,374
Total liabilities and stockholders’ (deficit) equity	$	610,656		$	503,915

BlueLinx 2Q ’12 Press Release

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BlueLinx Holdings Inc.

Statements of Cash Flows

        in thousands

	Six Months Ended
	June 30,			July 2,
	2012			2011
	(unaudited)			(unaudited)
Cash flows from operating activities:
Net loss	$	(14,725	)	$	(22,107	)
Adjustments to reconcile net loss to cash used in operations:
Depreciation and amortization		4,447			5,561
Amortization of debt issuance costs		1,863			1,094
Gain from sale of properties		(530	)		(7,222	)
Gain from property insurance settlement		(476	)		—
Changes associated with the ineffective interest rate swap		—			(1,751	)
Vacant property charges, net		(78	)		—
Payments on modification on lease agreement		(5,000	)		—
Deferred income tax benefit		(24	)		(214	)
Share-based compensation expense		1,420			1,137
Decrease in restricted cash related to the swap, insurance, and other		657			432
Changes in assets and liabilities:
Receivables		(63,242	)		(86,533	)
Inventories		(50,053	)		(24,404	)
Accounts payable		10,050			32,495
Changes in other working capital		(4,382	)		(1,338	)
Other		9,967			1,625
Net cash used in operating activities		(110,106	)		(101,225	)
Cash flows from investing activities:
Property, plant, and equipment investments		(2,140	)		(5,341	)
Proceeds from disposition of assets		1,915			8,971
Net cash (used in) provided by investing activities		(225	)		3,630
Cash flows from financing activities:
Repurchase of shares to satisfy employee tax withholdings		(424	)		—
Repayments on the revolving credit facilities		(201,403	)		(171,736	)
Borrowings from the revolving credit facilities		313,666			263,446
Payment of principal on mortgage		(7,747	)		—
Payments on capital lease obligations		(414	)		(197	)
Increase in bank overdrafts		8,339			5,709
Increase in restricted cash related to the mortgage		—			(7,815	)
Debt financing costs		(1,433	)		—
Net cash provided by financing activities		110,584			89,407
Increase (decrease) in cash		253			(8,188	)
Balance, beginning of period		4,898			14,297
Balance, end of period	$	5,151		$	6,109
Non Cash Transactions:
Capital leases	$	32		$	2,544

BlueLinx 2Q ‘12 Press Release

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BlueLinx Holdings Inc.

Adjusted Pre-Tax Loss

        in thousands, except for per share amounts

	Quarters Ended						Six Months Ended
	June 30,			July 2,			June 30,			July 2,
	2012			2011			2012			2011
	(unaudited)			(unaudited)			(unaudited)			(unaudited)
Pretax loss	$	(3,509	)	$	(9,623	)	$	(14,323	)	$	(22,063	)
Gain from sale of certain properties		48			—			(530	)		(7,222	)
Gain from property insurance settlement		(476	)		—			(476	)		—
Adjusted pretax loss before the effect of special interest items		(3,937	)		(9,623	)		(15,329	)		(29,285	)
Changes associated with the ineffective interest rate swap		—			—			—			(1,751	)
Adjusted pretax loss		(3,937	)		(9,623	)		(15,329	)		(31,036	)
Adjusted benefit from income taxes		(1,322	)		(3,546	)		(5,515	)		(11,950	)
Adjusted net loss	$	(2,615	)	$	(6,077	)	$	(9,814	)	$	(19,086	)
Diluted weighted average shares		60,098			31,063			60,050			30,953
Adjusted diluted net loss per share applicable to common shares	$	(0.04	)	$	(0.20	)	$	(0.16	)	$	(0.62	)

BlueLinx Holdings Inc.

Reconciliation of GAAP Net Loss to Adjusted Net Loss

        in thousands

	Quarters Ended						Six Months Ended
	June 30,			July 2,			June 30,			July 2,
	2012			2011			2012			2011
	(unaudited)			(unaudited)			(unaudited)			(unaudited)
GAAP net loss	$	(3,706	)	$	(9,781	)	$	(14,725	)	$	(22,107	)
Gain from sale of certain properties		48			—			(530	)		(7,222	)
Gain from property insurance settlement		(476	)		—			(476	)		—
Changes associated with the ineffective interest rate swap		—			—			—			(1,751	)
Tax effect of selected charges		165			—			388			3,465
Valuation allowance		1,354			3,704			5,529			8,529
Adjusted net loss	$	(2,615	)	$	(6,077	)	$	(9,814	)	$	(19,086	)

###

EX-99.2

Exhibit 99.2

BlueLinx Quarterly Review 2nd Quarter 2012

BlueLinx Holdings Inc. Forward-Looking Statement Safe Harbor - This presentation includes "forward-looking statements" within the meaning of the Private Securities Litigation Reform Act of 1995. All of these forward-looking statements are based on estimates and assumptions made by our management that, although believed by us to be reasonable, are inherently uncertain. Forward-looking statements involve risks and uncertainties, including, but not limited to, economic, competitive, governmental and technological factors outside of our control, that may cause our business, strategy or actual results to differ materially from the forward-looking statements. These risks and uncertainties may include, among other things: changes in the supply and/or demand for products which we distribute, especially as a result of conditions in the residential housing market; general economic and business conditions in the United States; the activities of competitors; changes in significant operating expenses; changes in the availability of capital; the ability to identify acquisition opportunities and effectively and cost-efficiently integrate acquisitions; adverse weather patterns or conditions; acts of war or terrorist activities; variations in the performance of the financial markets; and other factors described in the "Risk Factors" section in our Annual Report on Form 10-K for the fiscal year ended December 31, 2011, and in our other periodic reports filed with the SEC. In addition, the statements in this presentation are made as of August 2, 2012. We undertake no obligation to update any of the forward-looking statements made herein, whether as a result of new information, future events, changes in expectation or otherwise. These forward-looking statements should not be relied upon as representing our views as of any date subsequent to August 2, 2012. Use of Non-GAAP and Adjusted Financial Information - To supplement GAAP financial information, we use adjusted measures of operating results which are non-GAAP measures. This non-GAAP adjusted financial information is provided as additional information for investors. These adjusted results exclude certain costs, expenses, gains and losses, and we believe their exclusion can enhance an overall understanding of our past financial performance and also our prospects for the future. These adjustments to our GAAP results are made with the intent of providing both management and investors a more complete understanding of our operating performance by excluding non-recurring, infrequent or other non-cash charges that are not believed to be material to the ongoing performance of our business. The presentation of this additional information is not meant to be considered in isolation or as a substitute for GAAP measures of net earnings, diluted earnings per share or net cash provided by (used in) operating activities prepared in accordance with generally accepted accounting principles in the United States.

2nd Quarter Highlights 2nd Quarter Highlights Revenue Up 3.2% to $517 million Up 3.2% to $517 million Housing Starts Total starts increased 28.9% from the same period last year; Single family starts increased 23.3% from the same period last year Total starts increased 28.9% from the same period last year; Single family starts increased 23.3% from the same period last year Prices Average 2Q '12 benchmark wood-based structural prices were up approximately 27% compared to 2Q '11 Average 2Q '12 benchmark wood-based structural prices were up approximately 27% compared to 2Q '11 Unit Volume Down 1.3% relative to the same period last year Down 1.3% relative to the same period last year Gross Margin Total 12.2% vs. 11.5% in 2Q '11 Total 12.2% vs. 11.5% in 2Q '11 Net Loss ($3.7) million vs. ($9.8) million in 2Q '11 ($3.7) million vs. ($9.8) million in 2Q '11 EPS ($0.06) per diluted share ($0.06) per diluted share Diluted Weighted Avg. # of Common Shares Outstanding 60.1 million diluted shares at 2Q '12 vs. 31.1 million diluted shares at 2Q '11; approx. 28.6 million additional shares issued in 3Q '11 as part of a rights offering 60.1 million diluted shares at 2Q '12 vs. 31.1 million diluted shares at 2Q '11; approx. 28.6 million additional shares issued in 3Q '11 as part of a rights offering Cash Flow Used $21.6 million of operating cash flow vs. $38.4 million for the year ago quarter Used $21.6 million of operating cash flow vs. $38.4 million for the year ago quarter Excess Availability $105.4 million excess availability on revolving credit facilities $105.4 million excess availability on revolving credit facilities Quarterly Highlights

Doug Goforth Chief Financial Officer and Treasurer Quarterly Review

Quarterly Revenue 1Q '11 2Q '11 3Q '11 4Q '11 1Q '12 2Q '12 Specialty 230.7 309.9 291.1 236.4 268.1 307.9 Structural 160.8 192.6 186.6 164.9 182.9 215.7 Other -0.9 -1.7 -4.8 -10.2 2.7 -6.6 Specialty Unit Volume (2.3%) YOY $16.2 or 3.2% Structural Unit Volume 0.4% Price/Other $16.2 2Q '12 Specialty 307.9 Structural 215.7 2Q '11 2Q '12 2Q '11 Specialty 309.9 Structural 192.6 Vs. Year Ago Revenue up 3.2% Specialty sales down 0.7%, unit volume down 2.3% Structural sales up 12.0%, unit volume up 0.4% Specialty product sales = 59% of total sales % by Product 4Q '05 1Q '06 2Q '06 3Q '06 4Q '06 1Q '07 2Q '07 3Q '07 4Q '07 1Q '08 2Q '08 3Q '08 4Q '08 1Q '09 2Q '09 3Q '09 4Q '09 1Q '10 2Q '10 3Q '10 4Q '10 Specialty 539.5 580 603.3 553.5 460 456.5 500.8 462.9 381.5 354 402.8 375.9 278.7 233.9 250 257.9 206.2 233.1 286 264.3 221.4 Structural 815.2 813.4 798.7 666.6 509.2 518.9 598.1 571.4 409.6 373 442.4 365.8 240.9 182.5 183 202.1 171 203.7 265.4 213.9 154.8 Other -25.4 -16.8 -23 -16.6 -28.9 -18.3 -16.9 -18.4 -12.2 -10.2 -10.5 -14.9 -18.1 -9.3 -9.5 -10.6 -11.1 -5.7 -10.62 -13.5 -8.3 4Q '05 1Q '06 2Q '06 3Q '06 4Q '06 1Q '07 2Q '07 3Q '07 4Q '07 1Q '08 2Q '08 3Q '08 4Q '08 1Q '09 2Q '09 3Q '09 4Q '09 1Q '10 2Q '10 3Q '10 4Q '10 Specialty 539.5 580 603.3 553.5 460 456.5 500.8 462.9 381.5 354 402.8 375.9 278.7 233.9 250 257.9 206.2 233.1 286 264.3 221.4 Structural 815.2 813.4 798.7 666.6 509.2 518.9 598.1 571.4 409.6 373 442.4 365.8 240.9 182.5 183 202.1 171 203.7 265.4 213.9 154.8 Other -25.4 -16.8 -23 -16.6 -28.9 -18.3 -16.9 -18.4 -12.2 -10.2 -10.5 -14.9 -18.1 -9.3 -9.5 -10.6 -11.1 -5.7 -10.62 -13.5 -8.3

2012 YTD Results revenue YTD '11 891.414 YTD '12 970.734 Operating Expense YTD '11 110.8 YTD '12 117.6 YTD '11 YTD '12 GM % 0.117 0.121 YTD '11 YTD '12 EBITDA -1.5 4.2 Significant Special Items YTD '11 YTD '12 Variance Gain on insurance settlement - $0.5 ($0.5) Gain on real estate $7.2 $0.5 $6.7 Total $7.2 $1.0 $6.2 YTD '11 and YTD '12 include gains from significant special items of $7.2 and $1.0, respectively

Cash Flows BXC used $21.6 million in operating cash flow for the quarter Unaudited (in million's) (in million's) (in million's)

Debt U.S. Revolver $103.7 million excess availability as of June 30, 2012 LIBOR plus 3.75% as of June 30, 2012 $400 million facility with additional $100 million uncommitted accordion facility Matures January 7, 2014 No financial performance covenants provided Excess Availability is more than the greater of (A) $30 million or (B) the amount equal to 15% of the lesser of the borrowing base or $60 million. The borrowing base as of June 30, 2012 was $303.7 million. Canadian Revolver $1.7 million excess availability as of June 30, 2012 LIBOR or Bankers' Acceptance plus 2.50%; Canadian Prime Loan or U.S. Base Rate plus 1.00% $10 million facility with additional $5 million uncommitted accordion facility Matures August 2014 Mortgage (10 Year Term @ 6.35%) Matures July 2016 Real estate under the mortgage appraised at approximately $360 million in June 2006 LCR Trap is triggered if operating TTM EBITDAR coverage ratio is less than 2.5x for two consecutive quarters Subsequent to the quarter ended July 2, 2011, we negotiated an amendment to our mortgage agreement which in part allowed for the release of the $38.3 million LCR Trap. The cash was used for an immediate prepayment on the mortgage loan without incurring a prepayment premium. During fiscal 2011 we sold certain properties which reduced our mortgage loan by $6.5 million. These payments were applied to the mortgage loan in fiscal 2012. Principal 2012 $1.3 million 2014 $3.0 million 2016 $225.3 million 2013 $2.8 million 2015 $3.1 million 2013 $2.8 million 2015 $3.1 million 2013 $2.8 million 2015 $3.1 million 2013 $2.8 million 2015 $3.1 million 2013 $2.8 million 2015 $3.1 million 2013 $2.8 million 2015 $3.1 million 2013 $2.8 million 2015 $3.1 million 2013 $2.8 million 2015 $3.1 million 2013 $2.8 million 2015 $3.1 million 2013 $2.8 million 2015 $3.1 million 2013 $2.8 million 2015 $3.1 million 2013 $2.8 million 2015 $3.1 million 2013 $2.8 million 2015 $3.1 million 2013 $2.8 million 2015 $3.1 million 2013 $2.8 million 2015 $3.1 million 2013 $2.8 million 2015 $3.1 million 2013 $2.8 million 2015 $3.1 million 2013 $2.8 million 2015 $3.1 million 2013 $2.8 million 2015 $3.1 million 2013 $2.8 million 2015 $3.1 million 2013 $2.8 million 2015 $3.1 million 2013 $2.8 million 2015 $3.1 million 2013 $2.8 million 2015 $3.1 million 2013 $2.8 million 2015 $3.1 million 2013 $2.8 million 2015 $3.1 million 2013 $2.8 million 2015 $3.1 million 2013 $2.8 million 2015 $3.1 million

Cash Cycle TTM Cash Cycle days at 59, up 2 days sequentially and up 1 day compared to the prior year quarter 3Q '07 4Q '07 1Q '08 2Q '08 3Q '08 4Q '08 1Q '09 2Q '09 3Q '09 4Q '09 1Q '10 2Q '10 3Q '10 4Q '10 1Q '11 2Q '11 3Q '11 4Q '11 1Q '12 2Q '12 Inv 45.8 44.7 46.3 46.3 45.3 43.9 44 44.7 45.1 43.9 43.9 43.2 44.2 45 48 50 49 48 49 49 A/R 34.7 32.9 34.5 35.3 34.7 32.4 33 35.6 35.9 32.6 34.4 34 33.9 32 35 36 36 34 36 37 A/P & OD's -28.7 -27.3 -28.3 -28.8 -27.8 -26.4 -27 -28.4 -28.9 -28 -28.7 -28 -27.2 -25 -28 -28 -27 -26 -28 -27 Cash cycle days equal accounts receivable days + inventory days - accounts payable days using a trailing twelve month average beginning and ending balance. The days calculations use calendar days. 3Q '07 4Q '07 1Q '08 2Q '08 3Q '08 4Q '08 1Q '09 2Q '09 3Q '09 4Q '09 1Q '10 2Q '10 3Q '10 4Q '10 1Q '11 2Q '11 3Q '11 4Q '11 1Q '12 INV 45.8 44.7 46.3 46.3 45.3 43.9 44 44.7 45.1 43.9 43.9 43.2 44.2 45 48 50 49 48 49 A/R 34.7 32.9 34.5 35.3 34.7 32.4 33 35.6 35.9 32.6 34.4 34 33.9 32 35 36 36 34 36 A/P & OD's -28.7 -27.3 -28.3 -28.8 -27.8 -26.4 -27 -28.4 -28.9 -28 -28.7 -28 -27.2 -25 -28 -28 -27 -26 -28 3Q '07 4Q '07 1Q '08 2Q '08 3Q '08 4Q '08 1Q '09 2Q '09 3Q '09 4Q '09 1Q '10 2Q '10 3Q '10 4Q '10 1Q '11 2Q '11 3Q '11 4Q '11 1Q '12 INV 45.8 44.7 46.3 46.3 45.3 43.9 44 44.7 45.1 43.9 43.9 43.2 44.2 45 48 50 49 48 49 A/R 34.7 32.9 34.5 35.3 34.7 32.4 33 35.6 35.9 32.6 34.4 34 33.9 32 35 36 36 34 36 A/P & OD's -28.7 -27.3 -28.3 -28.8 -27.8 -26.4 -27 -28.4 -28.9 -28 -28.7 -28 -27.2 -25 -28 -28 -27 -26 -28 3Q '07 4Q '07 1Q '08 2Q '08 3Q '08 4Q '08 1Q '09 2Q '09 3Q '09 4Q '09 1Q '10 2Q '10 3Q '10 4Q '10 1Q '11 2Q '11 3Q '11 4Q '11 1Q '12 INV 45.8 44.7 46.3 46.3 45.3 43.9 44 44.7 45.1 43.9 43.9 43.2 44.2 45 48 50 49 48 49 A/R 34.7 32.9 34.5 35.3 34.7 32.4 33 35.6 35.9 32.6 34.4 34 33.9 32 35 36 36 34 36 A/P & OD's -28.7 -27.3 -28.3 -28.8 -27.8 -26.4 -27 -28.4 -28.9 -28 -28.7 -28 -27.2 -25 -28 -28 -27 -26 -28

George Judd Chief Executive Officer Business Review

Remarks 2nd Quarter focus Value added products growth Gross margin Operating expense Customer care Long term strategic objectives: Profitably grow specialty revenues to 60+% of total sales Profitably manage structural Profitably outgrow the market over the long term

Appendix TOPIC PAGE Profit and Loss Statement by Quarter 13 Revenues by Quarter 14 Channel Mix Analysis 15 Unit Volume by Quarter 16 Gross Margin by Quarter 17 Gross Margin % Analysis 18 Operating Expense by Quarter 19 Structural Product Price Trends 20 Reconciliation of GAAP Debt to Non-GAAP Net Debt 21 Reconciliation of GAAP Net cash used in operating activities to Non-GAAP EBITDA 22

Profit & Loss Statement by Quarter Profit & Loss Statement by Quarter

Revenues by Quarter Revenues by Quarter

Revenue Channel Mix Analysis Revenue Channel Mix Analysis

Unit Volume by Quarter Unit Volume by Quarter

Gross Margin by Quarter Gross Margin by Quarter

Gross Margin % Analysis Gross Margin % Analysis

Operating Expense by Quarter Operating Expense by Quarter

Structural Products Price Trend Source: Data from Random Lengths Publications, Inc., updated as of June 30, 2012 Source: Data from Random Lengths Publications, Inc., updated as of June 30, 2012 Source: Data from Random Lengths Publications, Inc., updated as of June 30, 2012 Source: Data from Random Lengths Publications, Inc., updated as of June 30, 2012

Reconciliation of GAAP to Non-GAAP Reconciliation of GAAP to Non-GAAP

Reconciliation of GAAP to Non-GAAP Reconciliation of GAAP to Non-GAAP

www.BlueLinxco.com

EX-99.3

Exhibit 99.3

Summer 2012 Investor Book BlueLinx Holdings Inc.

BlueLinx Holdings Inc. Forward-Looking Statement Safe Harbor - This presentation includes "forward-looking statements" within the meaning of the Private Securities Litigation Reform Act of 1995. All of these forward-looking statements are based on estimates and assumptions made by our management that, although believed by us to be reasonable, are inherently uncertain. Forward-looking statements involve risks and uncertainties, including, but not limited to, economic, competitive, governmental and technological factors outside of our control, that may cause our business, strategy or actual results to differ materially from the forward-looking statements. These risks and uncertainties may include, among other things: changes in the supply and/or demand for products which we distribute, especially as a result of conditions in the residential housing market; general economic and business conditions in the United States; the activities of competitors; changes in significant operating expenses; changes in the availability of capital; the ability to identify acquisition opportunities and effectively and cost-efficiently integrate acquisitions; adverse weather patterns or conditions; acts of war or terrorist activities; variations in the performance of the financial markets; and other factors described in the "Risk Factors" section in our Annual Report on Form 10-K for the fiscal year ended December 31, 2011, and in our other periodic reports filed with the SEC. In addition, the statements in this presentation are made as of August 2, 2012. We undertake no obligation to update any of the forward-looking statements made herein, whether as a result of new information, future events, changes in expectation or otherwise. These forward-looking statements should not be relied upon as representing our views as of any date subsequent to August 2, 2012. Use of Non-GAAP and Adjusted Financial Information - To supplement GAAP financial information, we use adjusted measures of operating results which are non-GAAP measures. This non-GAAP adjusted financial information is provided as additional information for investors. These adjusted results exclude certain costs, expenses, gains and losses, and we believe their exclusion can enhance an overall understanding of our past financial performance and also our prospects for the future. These adjustments to our GAAP results are made with the intent of providing both management and investors a more complete understanding of our operating performance by excluding non-recurring, infrequent or other non-cash charges that are not believed to be material to the ongoing performance of our business. The presentation of this additional information is not meant to be considered in isolation or as a substitute for GAAP measures of net earnings, diluted earnings per share or net cash provided by (used in) operating activities prepared in accordance with generally accepted accounting principles in the United States.

Contents Executive Summary Key Investment Merits Industry Overview Financial Overview Appendix

Executive Summary

Company Overview Leading provider of building products distribution services with over 50 U.S. locations Most comprehensive nationwide footprint in the highly fragmented building products distribution industry Deliver over 10,000 specialty and structural products from over 750 suppliers to more than 11,500 customers Milling and fabrication services Advanced IT platform provides superior market intelligence to customers and suppliers Centralized management model complemented by regional sales focus Historical Revenue, Gross Margin Percentage, and EBITDA ($ in Millions) 2011 Sales by Product Category 2011 2011 Specialty 1068.2 Structural 704.9 MSGraph.Chart.8

Company History & Timeline December 2004 BlueLinx completes its IPO 1994 The Division restructures it vast independent warehouses into a network of 64 centrally-managed distribution points 1970s-1990s The Division grows from 13 to 134 nationwide warehouses, all of which are independently managed An evolution of BlueLinx' business strategy BlueLinx' strategy has evolved from a plywood distribution outlet for Georgia-Pacific to a leading provider of supply chain solutions to the building products industry May 2004 Georgia-Pacific sells the assets of the Distribution Division to ABP; subsequently, ABP is merged into BlueLinx 1954 Georgia-Pacific Corporation begins operations of its Distribution Division 2006 BlueLinx increases sales focus on specialty products; initiates a series of upgrades and enhancements to advance its integrated technology platform 2006-Present BlueLinx begins to increase program and private label initiatives, lessen dependence on Georgia-Pacific, and increase global sourcing; opens global sourcing office in China 2012 BlueLinx introduces onCENTER branded engineered products 2007 BlueLinx introduces SteelLinx, its private label comprehensive line of metal building products - from fasteners to fencing to roofing materials 2011 BlueLinx introduces ProLine, its private label product line of low maintenance trim 2000 The Division completes its restructuring effort and introduces a state-of-the-art technology platform

Specialty products have grown from 44% of sales to 60% of sales over the last five years Gross profit margin grows from 10% in 2006 to 12% in 2011 Private label products yield higher margins and strengthen customer relationships Current brands include SteelLinx, Sealtite, ProLine, and OnCenter Business Strategy Continue Emphasizing Higher Margin, Specialty Products Cultivate Private Label Products Growing attractive contribution margins in structural products Optimizing profitability by disciplined pricing and minimizing exposure to commodity price fluctuations Unmatched, industry-leading technology platform enables superior service to customers and suppliers Improve Profitability in Structural Products Leverage National Footprint and Superior Information Systems Customers commit to purchase a specific product or brand exclusively from BlueLinx Increases stability of supplier and customer relationships National level decision making drives efficient, informed, and coordinated corporate changes Locally-focused sales teams provide superior customer service Increase Program Sales Manage Centrally, Sell Locally Leverage global sourcing expertise to expand product offering Increase supplier relationships in low-cost countries to increase margins Enhance Global Procurement Capabilities

The Right Products...To The Right Place... The Right Products...To The Right Place... Product resources, knowledgeable staff & nationwide foot print make us a valuable partner to vendors and customers - ensuring products make it to the right place at the right time

Key Investment Merits

Key Investment Merits Comprehensive Product Offering With Substantially Improved Mix State-of-the-Art Technology & Logistics Unique Centralized Model Diversified Established Customer Base Proven, Entrepreneurial Management Team Upside Opportunity from Rebound in Housing Leading, National Distribution Platform

Leading, National Distribution Platform Leading distributor of building products in North America with 50+ facilities across the United States Only "pure" distributor among five largest distributors Comprehensive nationwide presence critical to blue-chip suppliers, national dealers, and home improvement retailers that require dependable distribution of standardized products coast-to-coast Expansive footprint offers geographic revenue diversity and broad, unparalleled market intelligence Maintain the industry's largest privately-owned fleet with over 600 tractors and 1,000 trailers

Comprehensive Product Offering... One of the industry's broadest product offerings with over 10,000 branded and private-label products encompassing 70,000 SKUs Provides significant cross-selling opportunities to drive BlueLinx' revenue growth across multiple product lines Simplified single source solution for customers of all sizes Growing portfolio of private-label and eco-friendly products Decking Hardscapes Insulation Specialty Metal Products Lumber Plywood Rebar Moulding Roofing Engineered Lumber Siding Specialty Products Structural Products Remesh OSB Representative Products Representative Products

Comprehensive Product Offering... BlueLinx offers a wide array of custom cutting and fabrication services for the building products industry. Specializing in: Hardwood and softwood lumber Panel products such as plywood, OSB, particleboard, MDF, melamine Metal Milling and Fabrication Services Milling and Fabrication Services

...With Substantially Improved Mix Excel.Chart.8 Specialty Products Structural Products 2006 Commodity goods critical to structural support, walls, and flooring Focus on profitability improvements through downturn Gross Revenue Gross Margin Dollars 2011 2006 2011 Higher-margin, value added products Opportunity to expand private-label and program sales ($ in Millions) ($ in Millions) Excludes cash discounts, competitive discounts, accruals, and Canadian conversion.

State-of-the-Art Technology & Logistics Superior, proprietary systems provide real-time information to manage inventory levels, optimize logistics, and analyze profitability by product, customer, and location Provides unmatched market intelligence Improves operational efficiency Enhances customer service Ensures more informed pricing, routing, and inventory management decisions Year Summary of Key Recent Investments 2006 Began incorporating supply chain software from JDA Software Group Inc. to better forecast and meet product demand nationwide 2008 Replaced business analytics tool critical to financial reporting, inventory management, and logistic data analysis 2008 Began developing DOMA(r) Whole House Software application linking current FASTBeam(tm) application with 3D modeling program for structural design, material requirements, and pricing for engineered lumber floors and roofs; being developed for use with other value added products 2009 Installed on-board computers on all Company-owned tractors to enable real-time order and truck tracking, paperless driver logs, and accident reporting 2010 Implemented a new telephony interface which provides call force with customer and purchasing data 2011 Replaced legacy routing tool with a sophisticated system integrated into on-board computers and systems from Appian Logistics Software Inc. 2011 Launched My BlueLinx Online offering customers access to order and shipping data; additional phases of the e-commerce platform include an e-catelog and e-store

Flexibility for regionally-focused sales force to make customized decisions at the local level Address local market needs Cultivate local customer relationships Customer-by-customer pricing decision Centralized purchasing team has built a base of over 750 global vendors Global suppliers from North America, South America, Europe, and Asia Highly scalable system allows BlueLinx to grow with minimal incremental infrastructure investments Unique, Centralized Model Unique and powerful model leveraging BlueLinx' superior information systems and infrastructure to facilitate centralized management while maintaining teams focused on local market and customer needs Efficient, informed, decision making coordinated across the platform Corporate strategy Procurement with economies of scale Pricing Customer service Customer program coordination Inventory management Logistics & delivery Marketing Finance & Accounting Training Administrative Unified culture and shared best practices Regionally Focused Sales Force

Diversified, Established Customer Base National distributor of building products to over 11,500 customers with approximately 25,000 locations Offers customers superior, reliable service, break bulk quantities, near 100% fill rates, reduced inventory costs, and a wide variety of distribution services Customers include blue-chip names with the national reach and financial stability to gain significant market share through expected housing market rebound Services customers through three primary distribution channels: Warehouse Sales: Delivered from BlueLinx warehouses to customers Direct Sales: Shipped from the manufacturer to the customer without BlueLinx taking physical inventory possession Reload Sales: Shipped from third-party warehouses where BlueLinx stores its owned products Key Customer Segments Key Customer Segments

Proven, Entrepreneurial Management Team Employees Summary Highly stable employee base BlueLinx maintains excellent relations with its workforce and representing unions Executive Management Team Management possesses deep industry knowledge and distribution expertise Executive management has been with the Company for an average of almost 20 years Management has implemented a number of initiatives to position the Company for profitable growth George Judd President and Chief Executive Officer Doug Goforth Chief Financial Officer and Treasurer Dean Adelman Chief Administrative Officer Ned Bassil Senior Vice President and Chief Supply Chain Officer Mike Meadows Vice President, National Accounts Jim Herbig Vice President, Structural Products Bob McKagen Vice President, Sales & Business Development

Executive Management Industry Experience Years at BlueLinx 1 Name & Title George Judd, CEO and President CEO and board member since 2008 Previously President & COO starting in May 2004 Previous positions include National Sales Mgr and VP of Sales and Eastern Operations 28 28 Doug Goforth, Senior VP, CFO and Treasurer Senior VP, CFO and Treasurer since 2008 Previously served as Vice President and Corporate Controller for Armor Holdings Served as the Corporate Controller for BlueLinx from May 2004 to October 2006 10 10 Dean Adelman, Chief Administrative Officer Chief Administrative Officer since 2008 Served as Vice President of Human Resources from October 2005 to May 2008 Previously VP of Human Resources at Corrections Corporation of America & Arby's Inc. 14 7 1 Includes years in the distribution division of Georgia-Pacific Corporation 1 1 Bob McKagen, Vice President, Sales and Business Development Vice President, Sales and Business Development since January 2012 Vice President of Supply Chain from April 2009 to December 2011 Vice President , Southeast from 2001 to March 2009 27 27 Mike Meadows, Vice President, National Accounts Vice President, National Accounts and Marketing since 2007 Vice President, Mid South from 2001 to 2006 Previously served as Regional Manager at Georgia-Pacific 33 33 Ned Bassil, Senior Vice President and Chief Supply Chain Officer Senior VP and Chief Supply Chain Officer since 2011 Previously CEO at Azadea Group Holdings Served as VP Global Operations at Black & Decker and SVP Operations at Philips Electronics

Upside Opportunity from Rebound in Housing Favorable demographic trends and the resulting household formation data strongly support a return to normalized levels of residential new construction Longer term these trends support a return to a "normalized" or mid-cycle level of housing starts in the range of 1.5+ million homes, driven by demographic trends, as well as the replacement of existing homes and demand for second homes Management has optimized BlueLinx' cost structure by eliminating $95 million of annual fixed costs Leaner infrastructure will yield significant operating leverage and cash flow Long-Term Housing Demand Outlook (Starts in Thousands) Source: U.S. Census Bureau, The Joint Center for Housing Studies of Harvard University Vacant Units / Second Homes / Demolitions Total Underlying Annual Demand Annual Growth in Household 2010 - 2020 Average Annual Underlying Demand Building Blocks of Housing Demand 1,180 464 1,644 "Assuming net inflows of immigrants are roughly half the level in the Census Bureau's 2008 projections, household growth should still average 1.18 million a year in 2010-20. Growth and aging of the current population alone should support the addition of about 1.0 million new households per year." The Joint Center for Housing Studies of Harvard University, The State of the Nation's Housing 2012.

Well Positioned to Take Advantage of Developing Housing Recovery Strong relationships with specialty product manufacturers, brand name products, and sales expertise necessary to continue specialty products growth strategy, while also focusing on offering premium brand structural products National footprint with sophisticated logistics network enabling just in time delivery Demonstrated price discipline resulting in gross margin percentages above historical levels Cost structure aligned with operating environment and anticipate limited increases in cost structure relative to revenue growth allowing for increased profitability Summary

Industry Overview

Residential New Construction Market Consensus estimates show housing starts of 747,000 for 2012, rising to 901,000 for 2013 as housing fundamentals strengthen Historical Seasonally-Adjusted Total Housing Starts (Starts in Thousands) Source: Average of the following third party forecasts: Moody's Analytics, Mesirow Financial, Mortgage Bankers, National Association of Home Builders, Wells Fargo, Royal Bank of Canada, Research Information Systems, Inc., Forest Economic Advisors, APA-The Engineered Wood Association. Source: Average of the following third party forecasts: Moody's Analytics, Mesirow Financial, Mortgage Bankers, National Association of Home Builders, Wells Fargo, Royal Bank of Canada, Research Information Systems, Inc., Forest Economic Advisors, APA-The Engineered Wood Association.

Residential Improvements Market - Growing Growth in the residential improvements market will be driven by rising existing home sales, the high percentage of distressed sales, and homeowners choosing to fix up rather than move up Limiting expenditures will be slow income and employment growth The U.S. Residential Improvements market is forecast to grow 3.6% over the next three years Expenditures for Residential Improvements ($ in Billions) ($ in Billions)

Financial Overview

Improving Financial Performance Despite market downturn, management increased revenue from $1.65 billion in 2009 to $1.76 billion in 2011 Increasing gross margin percentage with product mix shift to specialty category distinctly differentiates BlueLinx in the supply chain by positioning it to create significant value for both the manufacture of these products and our customers Strategic cost-cutting measures since 2006 include elimination of $95 million of annual fixed expenses Revenue & Gross Margin Percentage ($ in Millions) ($ in Millions)

Enhanced Revenue Mix Revenue growth is highly correlated to the expected rebound in residential new construction housing starts Management has focused on expanding sales of more profitable specialty products Specialty products are expected to account for 60% of total sales, even as structural product volume rebounds with housing starts ($ in Millions) Gross Revenue by Product Type Gross Revenue by Product Type

Improved Gross Margin Profile Focus on global sourcing and increasing product mix have driven increased profit margins ($ in Millions) Historical Gross Margins Historical Gross Margins

Controlled Operating Expenses ($ in Millions) Historical Operating Expenses (1) (1) Operating expense excludes the following: real estate gains and GP contract gain in 2009; real estate gains, OSB settlement and tender offer expenses in 2010; real estate gains in 2011 Strategic cost-cutting measures since 2006 include elimination of $95 million of annual fixed expenses expenses expenses

Effective Working Capital Management Working Capital and Turnover Advanced information and logistics technology allow management to effectively forecast supply and demand to limit inventory requirements and optimize working capital investments ($ in Millions) ($ in Millions)

Limited Future Capital Expenditures Capital Expenditures Over $35 million invested over the past six years to drive productivity improvements and to maintain and upgrade facilities, equipment, and information systems Lower volume and corresponding reduced mileage over the past four years required limited capital investment in the Company's fleet ($ in Millions) 2011 includes $4.1M for new facility in Nashville, TN Nashville, TN Nashville, TN Nashville, TN Nashville, TN

2nd Quarter 2012 Financial Results Financial Summary ($ in Millions) Revenue Up 3.2% to $517 million Up 3.2% to $517 million Housing Starts Total starts increased 28.9% from the same period last year; Single family starts increased 23.3% from the same period last year Total starts increased 28.9% from the same period last year; Single family starts increased 23.3% from the same period last year Prices Average 2Q '12 benchmark wood-based structural prices were up approximately 27% compared to 2Q '11 Average 2Q '12 benchmark wood-based structural prices were up approximately 27% compared to 2Q '11 Unit Volume Down 1.3% relative to the same period last year Down 1.3% relative to the same period last year Gross Margin Total 12.2% vs. 11.5% in 2Q '11 Total 12.2% vs. 11.5% in 2Q '11 Net Loss ($3.7) million vs. ($9.8) million in 2Q '11 ($3.7) million vs. ($9.8) million in 2Q '11 EPS ($0.06) per diluted share ($0.06) per diluted share Diluted Weighted Avg. # of Common Shares Outstanding 60.1 million diluted shares at 2Q '12 vs. 31.1 million diluted shares at 2Q '11; approx. 28.6 million additional shares issued in 3Q '11 as part of a rights offering 60.1 million diluted shares at 2Q '12 vs. 31.1 million diluted shares at 2Q '11; approx. 28.6 million additional shares issued in 3Q '11 as part of a rights offering Cash Flow Used $21.6 million of operating cash flow vs. $38.4 million for the year ago quarter Used $21.6 million of operating cash flow vs. $38.4 million for the year ago quarter Excess Availability $105.4 million excess availability on revolving credit facilities $105.4 million excess availability on revolving credit facilities

Quarterly Review 1Q '11 2Q '11 3Q '11 4Q '11 1Q '12 2Q '12 Specialty 230.7 309.9 291.1 236.4 268.1 307.9 Structural 160.8 192.6 186.6 164.9 182.9 215.7 Other -0.9 -1.7 -4.8 -10.2 2.7 -6.6 Specialty Unit Volume (2.3%) YOY $16.2 or 3.2% Structural Unit Volume 0.4% Price/Other $16.2 2Q '12 Specialty 307.9 Structural 215.7 2Q '11 2Q '12 2Q '11 Specialty 309.9 Structural 192.6 Vs. Year Ago Revenue up 3.2% Specialty sales down 0.7%, unit volume down 2.3% Structural sales up 12.0%, unit volume up 0.4% Specialty product sales = 59% of total sales % by Product 4Q '05 1Q '06 2Q '06 3Q '06 4Q '06 1Q '07 2Q '07 3Q '07 4Q '07 1Q '08 2Q '08 3Q '08 4Q '08 1Q '09 2Q '09 3Q '09 4Q '09 1Q '10 2Q '10 3Q '10 4Q '10 Specialty 539.5 580 603.3 553.5 460 456.5 500.8 462.9 381.5 354 402.8 375.9 278.7 233.9 250 257.9 206.2 233.1 286 264.3 221.4 Structural 815.2 813.4 798.7 666.6 509.2 518.9 598.1 571.4 409.6 373 442.4 365.8 240.9 182.5 183 202.1 171 203.7 265.4 213.9 154.8 Other -25.4 -16.8 -23 -16.6 -28.9 -18.3 -16.9 -18.4 -12.2 -10.2 -10.5 -14.9 -18.1 -9.3 -9.5 -10.6 -11.1 -5.7 -10.62 -13.5 -8.3 4Q '05 1Q '06 2Q '06 3Q '06 4Q '06 1Q '07 2Q '07 3Q '07 4Q '07 1Q '08 2Q '08 3Q '08 4Q '08 1Q '09 2Q '09 3Q '09 4Q '09 1Q '10 2Q '10 3Q '10 4Q '10 Specialty 539.5 580 603.3 553.5 460 456.5 500.8 462.9 381.5 354 402.8 375.9 278.7 233.9 250 257.9 206.2 233.1 286 264.3 221.4 Structural 815.2 813.4 798.7 666.6 509.2 518.9 598.1 571.4 409.6 373 442.4 365.8 240.9 182.5 183 202.1 171 203.7 265.4 213.9 154.8 Other -25.4 -16.8 -23 -16.6 -28.9 -18.3 -16.9 -18.4 -12.2 -10.2 -10.5 -14.9 -18.1 -9.3 -9.5 -10.6 -11.1 -5.7 -10.62 -13.5 -8.3

2012 Q2 YTD Results revenue YTD '11 891.4 YTD '12 970.7 YTD '11 YTD '12 GM % 0.117 0.121 Operating Expense YTD '11 110.8 YTD '12 117.6 YTD '11 YTD '12 EBITDA -1.5 4.2 Significant Special Items YTD '11 YTD '12 Variance Gain on insurance settlement - $0.5 ($0.5) Gain on real estate $7.2 $0.5 $6.7 Total $7.2 $1.0 $6.2 YTD '11 and YTD '12 include gains from significant special items of $7.2 and $1.0, respectively

Cash Flows BXC used $21.6 million in operating cash flow for the quarter Unaudited (in million's) (in million's) (in million's)

Debt U.S. Revolver $103.7 million excess availability as of June 30, 2012 LIBOR plus 3.75% as of June 30, 2012 $400 million facility with additional $100 million uncommitted accordion facility Matures January 7, 2014 No financial performance covenants provided Excess Availability is more than the greater of (A) $30 million or (B) the amount equal to 15% of the lesser of the borrowing base or $60 million. The borrowing base as of June 30, 2012 was $303.7 million. Canadian Revolver $1.7 million excess availability as of June 30, 2012 LIBOR or Bankers' Acceptance plus 2.50%; Canadian Prime Loan or U.S. Base Rate plus 1.00% $10 million facility with additional $5 million uncommitted accordion facility Matures August 2014 Mortgage (10 Year Term @ 6.35%) Matures July 2016 Real estate under the mortgage appraised at approximately $360 million in June 2006 LCR Trap is triggered if operating TTM EBITDAR coverage ratio is less than 2.5x for two consecutive quarters Subsequent to the quarter ended July 2, 2011, we negotiated an amendment to our mortgage agreement which in part allowed for the release of the $38.3 million LCR Trap. The cash was used for an immediate prepayment on the mortgage loan without incurring a prepayment premium. During fiscal 2011 we sold certain properties which reduced our mortgage loan by $6.5 million. These payments were applied to the mortgage loan in fiscal 2012. Principal 2012 $1.3 million 2014 $3.0 million 2016 $225.3 million 2013 $2.8 million 2015 $3.1 million 2013 $2.8 million 2015 $3.1 million 2013 $2.8 million 2015 $3.1 million 2013 $2.8 million 2015 $3.1 million 2013 $2.8 million 2015 $3.1 million 2013 $2.8 million 2015 $3.1 million 2013 $2.8 million 2015 $3.1 million 2013 $2.8 million 2015 $3.1 million 2013 $2.8 million 2015 $3.1 million 2013 $2.8 million 2015 $3.1 million 2013 $2.8 million 2015 $3.1 million 2013 $2.8 million 2015 $3.1 million 2013 $2.8 million 2015 $3.1 million 2013 $2.8 million 2015 $3.1 million 2013 $2.8 million 2015 $3.1 million 2013 $2.8 million 2015 $3.1 million 2013 $2.8 million 2015 $3.1 million 2013 $2.8 million 2015 $3.1 million 2013 $2.8 million 2015 $3.1 million 2013 $2.8 million 2015 $3.1 million 2013 $2.8 million 2015 $3.1 million 2013 $2.8 million 2015 $3.1 million 2013 $2.8 million 2015 $3.1 million 2013 $2.8 million 2015 $3.1 million 2013 $2.8 million 2015 $3.1 million 2013 $2.8 million 2015 $3.1 million 2013 $2.8 million 2015 $3.1 million

Cash Cycle Cash cycle days equal accounts receivable days + inventory days - accounts payable days using a trailing twelve month average beginning and ending balance. The days calculations use calendar days. Cash Cycle Days TTM Cash Cycle days at 59, up 2 days sequentially and up 1 day compared to the prior year quarter 3Q '07 4Q '07 1Q '08 2Q '08 3Q '08 4Q '08 1Q '09 2Q '09 3Q '09 4Q '09 1Q '10 2Q '10 3Q '10 4Q '10 1Q '11 2Q '11 3Q '11 4Q '11 1Q '12 2Q '12 Inv 45.8 44.7 46.3 46.3 45.3 43.9 44 44.7 45.1 43.9 43.9 43.2 44.2 45 48 50 49 48 49 49 A/R 34.7 32.9 34.5 35.3 34.7 32.4 33 35.6 35.9 32.6 34.4 34 33.9 32 35 36 36 34 36 37 A/P & OD's -28.7 -27.3 -28.3 -28.8 -27.8 -26.4 -27 -28.4 -28.9 -28 -28.7 -28 -27.2 -25 -28 -28 -27 -26 -28 -27 3Q '07 4Q '07 1Q '08 2Q '08 3Q '08 4Q '08 1Q '09 2Q '09 3Q '09 4Q '09 1Q '10 2Q '10 3Q '10 4Q '10 1Q '11 2Q '11 3Q '11 4Q '11 1Q '12 INV 45.8 44.7 46.3 46.3 45.3 43.9 44 44.7 45.1 43.9 43.9 43.2 44.2 45 48 50 49 48 49 A/R 34.7 32.9 34.5 35.3 34.7 32.4 33 35.6 35.9 32.6 34.4 34 33.9 32 35 36 36 34 36 A/P & OD's -28.7 -27.3 -28.3 -28.8 -27.8 -26.4 -27 -28.4 -28.9 -28 -28.7 -28 -27.2 -25 -28 -28 -27 -26 -28

Appendix

Profit & Loss Statement by Quarter Profit & Loss Statement by Quarter

Revenues by Quarter Revenues by Quarter

Revenue Channel Mix Analysis Revenue Channel Mix Analysis

Unit Volume by Quarter Unit Volume by Quarter

Gross Margin by Quarter Gross Margin by Quarter

Gross Margin % Analysis Gross Margin % Analysis

Operating Expense by Quarter Operating Expense by Quarter

Structural Products Price Trend Source: Data from Random Lengths Publications, Inc., updated as of June 30, 2012 Source: Data from Random Lengths Publications, Inc., updated as of June 30, 2012 Source: Data from Random Lengths Publications, Inc., updated as of June 30, 2012 Source: Data from Random Lengths Publications, Inc., updated as of June 30, 2012

Reconciliation of GAAP to Non-GAAP Reconciliation of GAAP to Non-GAAP

Reconciliation of GAAP to Non-GAAP Reconciliation of GAAP to Non-GAAP

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