SEC Company Response from BlueLinx Holdings Inc. (BXC) (CIK 0001301787) (BXC) — Dec 10, 2004

BlueLinx Holdings Inc. (BXC) (CIK 0001301787)
Date: Dec. 10, 2004 · CIK: 0001301787 · Accession: 0001047469-04-036843

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File numbers found in text: 333-118750

Date

December 10, 2004

Author

Not clearly detected

Form

CORRESP

Company

BlueLinx Holdings Inc. (BXC) (CIK 0001301787)

Letter

Securities and Exchange Commission Division of Corporation Finance Washington, D.C. 20549 Attention: Brigitte Lippmann Re: BlueLinx Holdings Inc. Registration Statement No. 333-118750 (the “Registration Statement”)

Dear Ms. Lippmann:

Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, the undersigned hereby respectfully requests that the effective date for the above-referenced Registration Statement on Form S-1 be accelerated so that it will be declared effective at 3:00 p.m., New York City time, on December 13, 2004, or as soon as practicable thereafter.

Please notify Edward H. Schauder, Esq., of Schulte Roth & Zabel LLP, counsel to the undersigned, at (212) 756-2153 as soon as possible as to the time the Registration Statement has been declared effective pursuant to this acceleration request.

BLUELINX HOLDINGS INC.

By:

/s/ Barbara V. Tinsley

Name:

Barbara V. Tinsley

Title:

General Counsel and Secretary

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CORRESP
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filename1.htm

BLUELINX HOLDINGS INC.

4300 Wildwood Parkway

Atlanta, Georgia  30339

December 10, 2004

VIA FACSIMILE

Securities and Exchange Commission

Division of Corporation Finance

450 Fifth Street, N.W.

Washington, D.C.  20549

Attention:  Brigitte Lippmann

Re:  BlueLinx Holdings Inc.
Registration Statement No. 333-118750

       (the “Registration
Statement”)

Dear Ms. Lippmann:

Pursuant to Rule 461(a)
under the Securities Act of 1933, as amended, the undersigned hereby
respectfully requests that the effective date for the above-referenced
Registration Statement on Form S-1 be accelerated so that it will be declared
effective at 3:00 p.m., New York City time, on December 13, 2004, or as soon as
practicable thereafter.

Please notify Edward H.
Schauder, Esq., of Schulte Roth & Zabel LLP, counsel to the undersigned, at
(212) 756-2153 as soon as possible as to the time the Registration Statement
has been declared effective pursuant to this acceleration request.

  BLUELINX HOLDINGS INC.

  By:

  /s/ Barbara V. Tinsley

  Name:

  Barbara V. Tinsley

  Title:

  General Counsel and
  Secretary

SecProbe.io