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BlueLinx Holdings Inc. 4300 Wildwood Parkway Atlanta, Georgia 30339
August 3, 2009
Ms. Sherry Haywood Division of Corporate Finance United States Securities and Exchange Commission 100 F Street, N.E., Stop 4631 Washington, D.C. 20549
Re: BlueLinx Holdings Inc. Form 10-K for Fiscal Year Ended January 3, 2009 Form 10-Q for Fiscal Quarter Ended April 4, 2009 Definitive Proxy Statement filed April 16, 2009 File No. 1-32383
Dear Ms. Haywood:
To confirm our telephone conversation of August 3, 2009, we hereby confirm our request and your grant of an extension of time until August 27, 2009, for us to submit our response to the Securities and Exchange Commissions comment letter dated July 30, 2009.
Thank you for your consideration.
Sincerely,
| /s/ Matthew R. Nozemack |
| Matthew R. Nozemack |
| Assistant General Counsel & Secretary |
Cc: Rufus Decker Ernest Greene H. Douglas Goforth
Folio /Folio