GMS Inc.
100 Crescent Centre Parkway, Suite 800
Tucker, Georgia 30084
February 21, 2017
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Pamela Long
Re: GMS Inc.
Registration Statement on Form S-1
File No. 333-215890
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, GMS Inc. (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement on Form S-1 be accelerated so that the Registration Statement may become effective at 4:00 p.m., Eastern Time, on February 22, 2017, or as soon thereafter as practicable.
If you have any questions regarding this request, please contact Andrew B. Barkan of Fried, Frank, Harris, Shriver & Jacobson LLP, counsel to the Company, at (212) 859-8468.
| Very truly yours, | |||
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| GMS INC. | |||
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| By: | /s/ H. Douglas Goforth | ||
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| Name: | H. Douglas Goforth | |
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| Title: | Chief Financial Officer | |
