SEC Comment Letter for BlueLinx Holdings Inc. (BXC) (CIK 0001301787) (BXC) — Jan 14, 2020
BlueLinx Holdings Inc. (BXC) (CIK 0001301787)
Date: Jan. 14, 2020 · CIK: 0001301787 · Accession: 0000000000-20-000332
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January 14, 2020
Justin Heineman
General Counsel
BlueLinx Holdings Inc.
1950 Spectrum Circle, Suite 300
Marietta, GA 30067
Re:BlueLinx Holdings Inc.
Form 10-K for the Fiscal Year Ended December 29, 2018
Filed March 13, 2019
File No. 1-32383
Dear Mr. Heineman:
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