GMS (GMS) 8-K GMS Reports Record Sales and Adjusted Ebitda for First Quarter 2018

Exhibit 16.1

September 6, 2017

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Commissioners:

We have read the statements made by GMS Inc. (copy attached), which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K, as part of the Form 8-K of GMS Inc. dated August 31, 2017.  We agree with the statements concerning our Firm in such Form 8-K.

Very truly yours,

/s/ PricewaterhouseCoopers LLP

Atlanta, Georgia