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CORRESP
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CORRESP

[BUILDERS FIRSTSOURCE, INC. LETTERHEAD]

October 6, 2005

VIA EDGAR

Jennifer R. Hardy, Esquire

Branch Chief

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, N.E., Mail Stop 7010

Washington, DC 20549

      Re:
Builders FirstSource, Inc.

Registration Statement on Form S-4,

SEC File No. 333-128064

Dear Ms. Hardy:

Builders FirstSource, Inc. (the “Company”) and each of the guarantor subsidiaries (the
“Guarantors” and, together with the Company, the “Registrants”) set forth on the
signature pages to
the Registration Statement on Form S-4, as amended to date (File No. 333-128064) of the
Registrants (the “Registration Statement”) acknowledge that:

    •

    should the Securities and Exchange Commission
(the "Commission") or the staff of the Commission (the “Staff”),
acting pursuant to delegated authority, declare the Registration Statement effective,
it does not foreclose the Commission from taking any action with respect to the Registration Statement;

    •

    the action of the Commission or the Staff, acting pursuant to
delegated authority, in declaring the Registration Statement
effective, does not relieve the Registrants from their full
responsibility for the adequacy and accuracy of the disclosure in the
Registration Statement; and

    •

    the Registrants may not assert Staff comments and the declaration of
effectiveness as a defense in any proceeding initiated by the
Commission or any person under the federal securities laws of the United States.

    Very truly yours,

    BUILDERS FIRSTSOURCE,
INC.
   On behalf of itself and the Guarantors

   set forth in the Registration Statement

    By:

    /s/ Donald F. McAleenan

    Name: Donald F. McAleenan

Title:   Senior Vice President and General Counsel