POWER OF ATTORNEY

            Know all by these presents, that the undersigned hereby
constitutes and appoints each of John Gorey, Richard Tilley and Marco
Quihuis with full power of substitution, the undersigned's true and
lawful attorney-in-fact to:

(1)              prepare, execute in the undersigned's name and
on the undersigned's behalf, and submit to the U.S.
Securities and Exchange Commission (the "SEC") a Form ID,
including amendments thereto, and any other documents
necessary or appropriate to obtain codes and passwords
enabling the undersigned to make electronic filings with
the SEC of reports required by Section 16(a) of the
Securities Exchange Act of 1934 or any rule or regulation
of the SEC;

(2)              execute for and on behalf of the undersigned,
in the undersigned's capacity as an officer and/or
director of Foundation Building Materials, Inc. (the
"Company"), Forms 3, 4, and 5 in accordance with Section
16(a) of the Securities Exchange Act of 1934 and the
rules thereunder;

(3)              do and perform any and all acts for and on
behalf of the undersigned which may be necessary or
desirable to complete and execute any such Form 3, 4, or
5, complete and execute any amendment or amendments
thereto, and timely file such form with the SEC and any
stock exchange or similar authority; and

(4)              take any other action of any type whatsoever in
connection with the foregoing which, in the opinion of
such attorney-in-fact, may be of benefit to, in the best
interest of, or legally required by, the undersigned, it
being understood that the documents executed by such
attorney-in-fact on behalf of the undersigned pursuant to
this Power of Attorney shall be in such form and shall
contain such terms and conditions as such attorney-in-
fact may approve in such attorney-in-fact's discretion.

            The undersigned hereby grants to such attorney-in-fact
full power and authority to do and perform any and every act and
thing whatsoever requisite, necessary, or proper to be done in the
exercise of any of the rights and powers herein granted, as fully to
all intents and purposes as the undersigned might or could do if
personally present, with full power of substitution or revocation,
hereby ratifying and confirming all that such attorney-in-fact, or
such attorney-in-fact's substitute or substitutes, shall lawfully do
or cause to be done by virtue of this power of attorney and the
rights and powers herein granted. The undersigned acknowledges that
the foregoing attorney-in-fact, in serving in such capacity at the
request of the undersigned, is not assuming, nor is the Company
assuming, any of the undersigned's responsibilities to comply with
Section 16 of the Securities Exchange Act of 1934.

            This Power of Attorney shall remain in full force and
effect until the undersigned is no longer required to file Forms 3,
4, and 5 with respect to the undersigned's holdings of, and
transactions in, securities issued by the Company, unless earlier
revoked by the undersigned in a signed writing delivered to the
foregoing attorney-in-fact.

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            IN WITNESS WHEREOF, the undersigned has caused this Power
of Attorney to
be executed as of this 9th day of February 2018.



/s/ Matthew Espe
Signature

Matthew Espe
Print Name