BlueLinx Holdings Inc.

Regulatory Filings • Aug 30, 2011

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BLUELINX HOLDINGS INC.

4300 Wildwood Parkway Atlanta, Georgia 30339

August 30, 2011

Via EDGAR

United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, North East Washington, D.C. 20549

Attention:	Dietrich King, Senior Attorney
Re:	BlueLinx Holdings Inc. Registration Statement on Form S-3, as Amended File No.: 333-176131

Dear Mr. King:

Pursuant to Rule 461 of the Securities Act of 1933, as amended, BlueLinx Holdings Inc. (the “Company”) hereby requests acceleration of the effective date of the Registration Statement on Form S-3, as amended, File No. 333-176131 (the “Registration Statement”), to September 1, 2011, at 4:00 p.m., Eastern time, or as soon as practicable thereafter. Please notify our attorney, David W. Ghegan, Esq., by phone at (404) 885-3139 of the date and time that the Registration Statement has been declared effective.

In connection with the foregoing request for acceleration of the effective date of the Registration Statement, the Company hereby acknowledges that:

| • | should the Commission or 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 Company from its full
responsibility for the adequacy and accuracy of the disclosure in the Registration
Statement; and |

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• the Company 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,
BlueLinx Holdings Inc.
By:	/s/ Sara E. Epstein
	Sara E. Epstein Senior Counsel and Secretary

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