1 JAY J. SHAPIRO, C.P.A. A Professional Corporation 16501 Ventura Boulevard Suite 650 Encino, California 91436 Tel. (818) 990-4878 Fax (818) 990-4944 July 16, 1996 Barry Witz Chief Executive Officer Builders Warehouse Association, Inc. 2800 28th Street, Suite 100 Santa Monica, California 90405 Dear Mr. Witz: This is to confirm that my firm has resigned effective this date and the client-auditor relationship between Builders Warehouse Association Inc. and Jay J. Shapiro, CPA, as professional corporation and/or The Shapiro Group has ceased. Sincerely, /s/ Jay J. Shapiro - ------------------------- Jay J. Shapiro a professional corporation JJS:aar cc: Chief Accountant -- Securities & Exchange Commission AICPA -- SEC Practice Section