Merrill Lynch, Pierce, Fenner & Smith
Incorporated
Goldman, Sachs & Co.
c/o Merrill Lynch, Pierce, Fenner & Smith
Incorporated
One Bryant Park
New York, NY 10036
February 1, 2013
VIA EDGAR
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attn: Ms. Pamela A. Long
Ms. Asia Timmons-Pierce
Re: Boise Cascade, L.L.C.
Registration Statement on Form S-1
File No. 333-184964
Ladies and Gentlemen:
Pursuant to Rule 460 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), we, as representatives of the several underwriters, wish to advise you that we have distributed approximately 9,950 copies of the Preliminary Prospectus, dated January 23, 2013, included in the above-referenced Registration Statement through the date hereof to underwriters, dealers, institutions and others.
In accordance with Rule 461 of the General Rules and Regulations under the Act, we hereby join in the request of Boise Cascade, L.L.C. for acceleration of the effective date of the above-referenced Registration Statement so that it becomes effective at 4:00 p.m. Eastern Time on February 5, 2013, or as soon thereafter as practicable.
The undersigned, as representatives of the several underwriters, have and will, and each underwriter and dealer has advised the undersigned that it has and will, comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
[signature page follows]
| Very truly yours, |
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| MERRILL LYNCH, PIERCE, FENNER & SMITH |
| INCORPORATED |
| GOLDMAN, SACHS & CO. |
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| as Representatives of the several Underwriters |
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| By: MERRILL LYNCH, PIERCE, FENNER & SMITH |
| INCORPORATED |
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| /s/ Michele Allong |
| Name: Michele Allong |
| Title: Authorized Signatory |
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| By: GOLDMAN, SACHS & CO. |
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| /s/ David McDonald |
| Name: David McDonald |
| Title: Managing Director |
