[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. |
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Filed on Form S-1 |
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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. |
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(Goldman, Sachs & Co.) |