CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the incorporation by reference in this Registration Statement on Form S-3 of our report dated June 30, 2017 relating to the financial statements, and the effectiveness of internal control over financial reporting, which appears in GMS Inc.'s Annual Report on Form 10-K for the year ended April 30, 2017. We also consent to the reference to us under the heading "Experts" in such Registration Statement.
/s/ PricewaterhouseCoopers LLP
Atlanta, GA
December 11, 2017
