SEC Comment Letter 0000000000-23-004625 to BEACON ROOFING SUPPLY INC (CIK 0001124941)
BEACON ROOFING SUPPLY INC (CIK 0001124941)
Date: May 4, 2023 · CIK: 0001124941 · Accession: 0000000000-23-004625
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File numbers found in text: 000-50924
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United States securities and exchange commission logo
May 4, 2023
Frank Lonegro
Executive Vice President and Chief Financial Officer
Beacon Roofing Supply, Inc.
505 Huntmar Park Drive, Suite 300
Hearndon, VA 20170
Re:Beacon Roofing Supply, Inc.
Form 10-K for Fiscal Year Ended December 31, 2022
Filed February 24, 2023
File No. 000-50924
Dear Frank Lonegro:
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 Trade & Services