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SEC Company Response from Builders FirstSource, Inc. (BLDR) (CIK 0001316835) (BLDR) — Jun 14, 2005

Builders FirstSource, Inc. (BLDR) (CIK 0001316835)
Date: June 14, 2005 · CIK: 0001316835 · Accession: 0000950123-05-007350

AI Filing Summary & Sentiment

File numbers found in text: 333-122788

Date
June 3, 2005
Author
Donald F. McAleenan
Form
CORRESP
Company
Builders FirstSource, Inc. (BLDR) (CIK 0001316835)

Letter

FIRM/AFFILIATE OFFICES ----------- BOSTON HOUSTON DIRECT DIAL LOS ANGELES (302)651-3180 NEW YORK DIRECT FAX PALO ALTO (302)651-3001 SAN FRANCISCO EMAIL ADDRESS WASHINGTON, D.C. AAMORISO@SKADDEN.COM ----------- BEIJING BRUSSELS FRANKFURT June 3, 2005 HONG KONG LONDON MOSCOW MUNICH PARIS SINGAPORE SYDNEY TOKYO TORONTO VIA FAX ------- Mr. Matt Franker Staff Attorney Division of Corporation Finance United States Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549

Re: Builders FirstSource, Inc. Amendment No. 3 to Registration Statement on Form S-1, filed May 26, 2005 SEC File No. 333-122788 -----------------------

Dear Mr. Franker:

On behalf of Builders FirstSource, Inc. (the "Company"), we submit this letter to respond to the Staff's Comments in the letter from Ms. Jennifer Hardy to Donald F. McAleenan dated as of the date hereof, with respect to the above-referenced filing.

As discussed today, attached for the supplemental review of the Staff is amended disclosure in response to the Staff's Comments referenced above.

Upon review of the attached, kindly call the undersigned at (212) 735-3129. Facsimile transmissions may be made to the undersigned at (302) 651-3001.

Very truly yours,
/s/ Allison L. Amorison
-----------------------
Allison L. Amorison
cc: Jennifer Hardy
Nathan Cheney
Ryan Rohn
Donald F. McAleenan

Show Raw Text
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
<PAGE>
                   SKADDEN, ARPS, SLATE, MEAGHER & FLOM LLP
                              ONE RODNEY SQUARE
                                 P.O. BOX 636
                       WILMINGTON, DELAWARE 19899-0636
                                   ________

                                (302) 651-3000
                             Fax:  (302) 651-3001
                            http://www.skadden.com

                                                       FIRM/AFFILIATE OFFICES
                                                              -----------
                                                               BOSTON
                                                               HOUSTON
DIRECT DIAL                                                  LOS ANGELES
(302)651-3180                                                 NEW YORK
DIRECT FAX                                                    PALO ALTO
(302)651-3001                                               SAN FRANCISCO
EMAIL ADDRESS                                               WASHINGTON, D.C.
AAMORISO@SKADDEN.COM                                          -----------
                                                                BEIJING
                                                               BRUSSELS
                                                               FRANKFURT
                                   June 3, 2005               HONG KONG
                                                                LONDON
                                                                MOSCOW
                                                                MUNICH
                                                                 PARIS
                                                               SINGAPORE
                                                                SYDNEY
                                                                 TOKYO
                                                                TORONTO

VIA FAX
-------

Mr. Matt Franker
Staff Attorney
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, DC  20549

        Re:  Builders FirstSource, Inc.
             Amendment No. 3 to Registration Statement on Form S-1,
             filed May 26, 2005
             SEC File No. 333-122788
             -----------------------

Dear Mr. Franker:

        On behalf of Builders FirstSource, Inc. (the "Company"), we submit this
letter to respond to the Staff's Comments in the letter from Ms. Jennifer Hardy
to Donald F. McAleenan dated as of the date hereof, with respect to the
above-referenced filing.

        As discussed today, attached for the supplemental review of the Staff is
amended disclosure in response to the Staff's Comments referenced above.

        Upon review of the attached, kindly call the undersigned at (212)
735-3129.  Facsimile transmissions may be made to the undersigned at (302)
651-3001.

                                                        Very truly yours,

                                                        /s/ Allison L. Amorison
                                                        -----------------------
                                                            Allison L. Amorison
cc:     Jennifer Hardy
        Nathan Cheney
        Ryan Rohn
        Donald F. McAleenan

</TEXT>
</DOCUMENT>