Building Materials Holding (BLGM) 8-K Building Materials Holding Corporation Announces Record Second Quarter 2004 Financial Results

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 8-K

CURRENT REPORT PURSUANT TO SECTION 13 OR 15(d) OF
THE SECURITIES EXCHANGE ACT OF 1934

Date of Report (Date of Earliest Event Reported):July 27, 2004

Building Materials Holding Corporation.

(Exact Name of Registrant as Specified in its Charter)

DELAWARE	000-23135	91-1834269
(State or Other Jurisdiction of Incorporation)	(Commission File Number)	(IRS Employer Identification No.)

FOUR EMBARCADERO CENTER, SUITE 3250

SAN FRANCISCO, CA  94111-4167

(Address OF Principal Executive Offices) (Zip Code)

Registrant’s Telephone Number, Including Area Code:  (415) 627-9100

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Item 12. Other.

On July 27, 2004 the Registrant issued a press release announcing its financial results for second quarter and year ended June 30, 2004. A copy of the Registrant's press release is attached as Exhibit 99.1.

Signature

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

Dated as of July  27, 2004
	Building Materials Holding Corporation
	By:	/s/ William M. Smartt
		William M. Smartt
		Senior Vice President & Chief Financial Officer

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EXHIBIT INDEX

Exhibit No.	Description
99.1	Financial Results Announcement dated July  27, 2004

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