NOTIFICATION OF THE REMOVAL FROM LISTING AND REGISTRATION OF THE STATED SECURITIES

The New York Stock Exchange hereby notifies the SEC of its intention to remove the entire class of the stated securities from listing and registration on the Exchange at the opening of business on February 09, 2021, pursuant to the provisions of Rule 12d2-2 (a).

[ X ] 17 CFR 240.12d2-2(a)(3) That on January 29, 2021 the instruments representing the securities comprising the entire class of this security came to evidence, by operation of law or otherwise, other securities in substitution therefore and represent no other right except, if such be the fact, the right to receive an immediate cash payment.

The merger agreement between Foundation Building Materials, Inc. and ASP Flag Merger Sub, Inc., a wholly-owned subsidiary of ASP Flag Intermediate Holdings, Inc. became effective on January 29, 2021.  Each share of Foundation Building Materials, Inc. Common Stock, par value $0.001 per share held, was exchanged for USD 19.25 in cash, without interest and less any applicable withholding taxes.

The Exchange also notifies the Securities and Exchange Commission that as a result of the above indicated conditions this security was suspended from trading on January 29, 2021.