[Letterhead of Goldman, Sachs & Co.]

 

December 10, 2004

 

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

 

Re:	BlueLinx Holdings Inc.
	Filed on Form S-1
	Registration No. 333-118750

 

Ladies and Gentlemen:

 

In connection with the above-captioned Registration Statement, we wish to advise that between November 26, 2004 and the date hereof 16,185 copies of the Preliminary Prospectus dated November 26, 2004 were distributed as follows: 15,314 to 4 prospective underwriters; 860 to 860 institutional investors; 0 to 0 prospective dealers; 0 to 0 individuals; 9 to 3 rating agencies and 2 to 2 others.

 

We have been informed by the participating underwriters that they will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934.

 

We hereby join in the request of the registrant that the effectiveness of the above-captioned Registration Statement, as amended, be accelerated to 3:00 p.m. (EST) on December 13, 2004 or as soon thereafter as practicable.

 

Very truly yours,

 

 

GOLDMAN, SACHS & CO.

MORGAN STANLEY & CO. INCORPORATED

As Representatives of the Prospective Underwriters

 

 

By:	/s/ Goldman, Sachs & Co.
	(Goldman, Sachs & Co.)