CORRESP 1 filename1.htm corresp
         
(BLUELINX LOGO)
  BlueLinx Holdings Inc.
4300 Wildwood Parkway
Atlanta, Georgia 30339
 
August 3, 2009
Ms. Sherry Haywood
Division of Corporate Finance
United States Securities and Exchange Commission
100 F Street, N.E., Stop 4631
Washington, D.C. 20549
Re:   BlueLinx Holdings Inc.
Form 10-K for Fiscal Year Ended January 3, 2009
Form 10-Q for Fiscal Quarter Ended April 4, 2009
Definitive Proxy Statement filed April 16, 2009
File No. 1-32383
Dear Ms. Haywood:
To confirm our telephone conversation of August 3, 2009, we hereby confirm our request and your grant of an extension of time until August 27, 2009, for us to submit our response to the Securities and Exchange Commission’s comment letter dated July 30, 2009.
Thank you for your consideration.
Sincerely,
         
   
/s/ Matthew R. Nozemack        
Matthew R. Nozemack     
Assistant General Counsel & Secretary     
 
Cc:   Rufus Decker
Ernest Greene
H. Douglas Goforth