BLUELINX HOLDINGS INC.
1950 Spectrum Circle
Suite 300
Marietta, GA 30067
September 8, 2020
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | BlueLinx Holdings Inc. |
Registration Statement on Form S-3
File No. 333-234965
Request for Acceleration
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, BlueLinx Holdings Inc. (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-234965), so that it may become effective at 4:30 p.m. Eastern time on September 8, 2020, or as soon thereafter as practicable, or at such later time as the Registrant or its counsel may orally request via telephone call to the staff.
Sincerely
| BLUELINX HOLDINGS INC. | ||
| By: | /s/ Justin B. Heineman | |
| Name: | Justin B. Heineman | |
| Title: | General Counsel and Corporate Secretary | |
| Cc: | W. Benjamin Barkley, Esq., Kilpatrick Townsend & Stockton LLP |
