TEXT-EXTRACT 2 filename2.txt May 31, 2019 James Major, Jr. Chief Financial Officer BMC STOCK HOLDINGS, INC. 8020 Arco Corporate Drive, Suite 400 Raleigh, NC 27617 Re: BMC STOCK HOLDINGS, INC. Form 10-K for the fiscal year ended December 31, 2018 Filed on February 28, 2019 File No. 1-36050 Dear Mr. Major: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Manufacturing and Construction