Exhibit

We consent to the incorporation by reference in this Registration Statement on Form S-3 of our reports dated February 26, 2019, relating to the consolidated financial statements of Foundation Building Materials, Inc. and subsidiaries, and the effectiveness of Foundation Building Materials, Inc. and subsidiaries’ internal control over financial reporting, appearing in or incorporated by reference in the Annual Report on Form 10-K for the year ended December 31, 2018, and to the reference to us under the heading "Experts" in the Prospectus, which is part of this Registration Statement.