[BFS LETTERHEAD]

VIA EDGAR
- ---------

                                                     June 21, 2005

Jennifer R. Hardy, Esquire
Branch Chief
Division of Corporation Finance
United States Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549

                   Re:     Builders FirstSource, Inc.
                           Form S-1, filed June 20, 2005
                           SEC File No. 333-122788
                           -----------------------------
Dear Ms. Hardy:

                  On June 16, 2005, we requested, pursuant to Rule 461(a)
promulgated under the Securities Act of 1933, as amended, that the
above-referenced Registration Statement on Form S-1 (File No. 333-122788) of
Builders FirstSource, Inc. (the "Company") be declared effective at 1:00 p.m.
today, June 21, 2005, or as promptly as practicable thereafter.

                  We hereby respectfully request that the Staff delay such
effectiveness until 3:00 p.m. today, June 21, 2005, and that we be notified of
such effectiveness by a telephone call to Allison Amorison of Skadden, Arps,
Slate, Meagher & Flom LLP at (302) 651-3180, and that such effectiveness also be
confirmed in writing.


                                             Very truly yours,

                                             BUILDERS FIRSTSOURCE, INC.



                                             By: /s/ Donald F. MacAleenan
                                                ---------------------------
                                                Name:  Donald F. MacAleenan
                                                Title: General Counsel

cc:     Matt Franker
        Allison L. Amorison