Exhibit 15.1
The Board of Directors and Shareholder of Allied Building Products Corp. and related companies:
We are aware of the incorporation by reference in the following Registration Statements:
| | 1) | Registration Statement (FormS-8No. 333-210416) pertaining to the Beacon Roofing Supply, Inc. Amended and Restated 2014 Stock Plan, |
| | 2) | Registration Statement (FormS-8No. 333-193904) pertaining to the Beacon Roofing Supply, Inc. 2014 Stock Plan, |
| | 3) | Registration Statement (FormS-8No. 333-172142) pertaining to the Beacon Roofing Supply, Inc. 2014 Stock Plan (As Amended and Restated Effective February 8, 2011), |
| | 4) | Registration Statement (FormS-8No. 333-150773) pertaining to the Beacon Roofing Supply, Inc. 2004 Stock Plan (As Amended and Restated Effective October 22, 2007), |
| | 5) | Registration Statement (FormS-8No. 333-128379) pertaining to the Beacon Sales Acquisition, Inc. 401(k) Profit Sharing Plan, |
| | 6) | Registration Statement (FormS-8No. 333-119747) pertaining to the Beacon Roofing Supply, Inc. 1998 Stock Option Plan and 2004 Stock Plan, |
| | 7) | Registration Statement (FormS-4No. 333-209548) of Beacon Roofing Supply, Inc., |
| | 8) | Registration Statement (FormS-3No. 333-210415) of Beacon Roofing Supply, Inc.; and |
| | 9) | Registration Statement (FormS-3No. 333-220506) of Beacon Roofing Supply, Inc.; |
of our report dated December 18, 2017 relating to the unaudited condensed combined interim financial statements of Allied Building Products Corp. and related companies for the nine-month periods ended on September 30, 2017 and October 1, 2016 that is included in Beacon Roofing Supply, Inc.’s Current Report on Form8-K dated January 5, 2018.
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| /s/ Ernst & Young LLP |
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| Atlanta, Georgia |
| January 5, 2018 |
