CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the incorporation by reference in this Amendment No. 1 to Registration Statement on Form S-1 of our report dated July 12, 2016 relating to the financial statements, which appears in GMS Inc.'s Annual Report on Form 10-K for the year ended April 30, 2016. We also consent to the reference to us under the heading "Experts" in such Registration Statement.
/s/ PricewaterhouseCoopers LLP
Atlanta, GA
February 21, 2017
