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<SEC-DOCUMENT>0000950123-10-089060.txt : 20101223
<SEC-HEADER>0000950123-10-089060.hdr.sgml : 20101223
<ACCEPTANCE-DATETIME>20100927104013
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950123-10-089060
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20100927

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BlueLinx Holdings Inc.
		CENTRAL INDEX KEY:			0001301787
		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-LUMBER, PLYWOOD, MILLWORK & WOOD PANELS [5031]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0101

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		4300 WILDWOOD PARKWAY
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30339
		BUSINESS PHONE:		770-953-7000

	MAIL ADDRESS:	
		STREET 1:		4300 WILDWOOD PARKWAY
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30339
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="right" style="font-size: 10pt; margin-top: 12pt">Direct Number: (404)&nbsp;581-8573<BR>
mlhanson@jonesday.com
</DIV>

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    <TD align="left" valign="top">&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">September&nbsp;27, 2010
</TD>
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<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><u>VIA
EDGAR</u>

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Peggy Kim, Esq.<BR>
Special Counsel<BR>
Office of Mergers &#038; Acquisitions<BR>
United States Securities and Exchange Commission<BR>
Washington, D.C. 20549

</DIV>

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    <TD nowrap align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Re:</TD>
    <TD>&nbsp;</TD>
    <TD>BlueLinx Holdings Inc.<br>
Schedule&nbsp;14D-9<br>
Filed August&nbsp;13, 2010<br><br>
<U>File No.&nbsp;005-80230</U></TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Dear
Ms.&nbsp;Kim,
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On behalf of BlueLinx Holdings Inc. (the &#147;<U>Company</U>&#148; or &#147;<U>BlueLinx</U>&#148;), please find
below responses to the comments issued by the staff of the Office of Mergers &#038; Acquisitions (the
&#147;<U>Staff</U>&#148;) of the Securities and Exchange Commission (the &#147;<U>Commission</U>&#148;) contained in
your letter dated August&nbsp;17, 2010 (the &#147;<U>Comment Letter</U>&#148;) concerning the above-referenced
Schedule&nbsp;14D-9. For your convenience, we have set out the text of the comments from the Comment
Letter, followed in each case by the response.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U><B>Schedule&nbsp;14D-9</B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>General</U>

</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left"><I>1.</I></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><I>We note that the Offerors own 55% of the total number of shares outstanding and currently
have five board seats. In addition, we note it appears that the five affiliated directors will
continue to hold their positions on the board after the Offer. Please advise us as to why you
believe that the issuer should not be included as a filing person on the Schedule&nbsp;13E-3.
Please see the discussion of factors to consider in Interpretive Responses 201.01 and 201.05
in the Going Private Transaction, Exchange Act Rule&nbsp;13e-3 and Schedule&nbsp;13E-3 section of the
Division&#146;s Compliance and Disclosure Interpretations. In addition, please address whether
management will receive any change
in control payments or accelerated vesting of securities in connection with the going
private transaction.</I></TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
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<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">



</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Peggy Kim, Esq.<BR>
September&nbsp;27, 2010<BR>
Page 2

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U><B>RESPONSE</B></U><B>:</B><U></U>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We are familiar with, and have reviewed, the referenced materials. We note Question 101.03 of
the Staff&#146;s Compliance and Disclosure Interpretations regarding Going Private Transactions,
Exchange Act Rule&nbsp;13e-3 and Schedule&nbsp;13E-3 (&#147;<U>Going Private Interpretations</U>&#148;). The response
to that question sets forth the Staff&#146;s view that in instances where an affiliation between the
offeror in a tender offer and the target company is sufficient to trigger Rule&nbsp;13e-3, a favorable
recommendation regarding the tender offer by the target company would be sufficient to give rise to
the target company being engaged in the going-private transaction. In light of the fact that the
special committee of the Company&#146;s board of directors that was formed to consider the tender offer
(the &#147;<U>Special Committee</U>&#148;), as disclosed in the Schedule&nbsp;14D-9, filed on August&nbsp;13, 2010,
did not provide a favorable recommendation that BlueLinx&#146;s stockholders accept the tender offer and
tender their shares, as of the date that Schedule&nbsp;14D-9 was
filed, BlueLinx was not, pursuant to and
consistent with the Staff&#146;s view described above, engaged in a going private transaction and
therefore not deemed to be a filing person or obligated to provide the disclosure required by Rule
13e-3. However, since the filing of the Schedule&nbsp;14D-9 on August&nbsp;13, 2010, the Special Committee,
following negotiations it has had with CAI, has determined to recommend that BlueLinx stockholders
accept the tender offer and tender their shares based upon the terms and conditions of the offer as
announced by the Offerors on September&nbsp;22, 2010. Accordingly, in light of the Special Committee&#146;s
recommendation, concurrently herewith the Company is filing Amendment No.1 to its Schedule&nbsp;14D-9 to
reflect the Special Committee&#146;s current position and is filing a Schedule&nbsp;13e-3 to reflect the
Company&#146;s participation in the going private transaction.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;With respect to the comment regarding whether management will receive any change of control
payments or accelerated vesting of securities in connection with the going private transaction we
have revised our disclosure under the headings &#147;Past Contacts, Transactions, Negotiations and
Agreements&#151;Director and Officer Stock Options&#148; and &#147;Past Contacts,
Transactions, Negotiations and Agreements&#151;Director and Officer
Restricted Shares&#148; on pages&nbsp;3 and 4 of our Amended and Restated 14D-9 to address the Staff&#146;s comment.
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Peggy Kim, Esq.<BR>
September&nbsp;27, 2010<BR>
Page 3

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U>Background of the Offer, page 5</U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left"><I>2.</I></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><I>We note that you begin the discussion with the Cerberus letter dated July&nbsp;21, 2010. Please
revise to describe any contacts with the Offerors during the past two years regarding any
significant corporate events, or advise us.</I></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U><B>RESPONSE</B></U><B>:</B><U></U>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><I>Contacts with the Offerors from 2008-2010.</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Disclosure has been added, as the second paragraph under &#147;Item&nbsp;4. The Solicitation or
Recommendation&#151;Background of the Offer,&#148; that describes the contact between the Company and the
Offerors during the past two years regarding any significant corporate events involving those
parties.
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt">* * * * *
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company has instructed us to acknowledge, for and on behalf of the Company, that:
</DIV>

<DIV style="margin-top: 6pt">
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<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Company is responsible for the adequacy and accuracy of the disclosure in
the filing;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Staff comments or changes to disclosure in response to Staff comments do not
foreclose the Commission from taking any action with respect to the filing; and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Company may not assert Staff comments as a defense in any proceeding
initiated by the Commission or any person under the federal securities laws of the
United States.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Please contact the undersigned at (404)&nbsp;581-8573 in connection with any questions or comments
relating to the filings by the Company. Thank you for your attention to this matter.
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Peggy Kim, Esq.<BR>
September&nbsp;27, 2010<BR>
Page 4

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 50%">Very
truly yours,<BR><BR>
/s/&nbsp;&nbsp;Mark L. Hanson
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 50%">Mark L. Hanson

</DIV>

<DIV align="left" style="margin-top: 12pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left">cc:</TD>
    <TD>&nbsp;</TD>
    <TD>Mr.&nbsp;Richard Marchese, Chairman of the Special Committee<br>
Sara E. Epstein, Esq.<br>
Kevin Williams, Esq.</TD>
</TR>
</TABLE>
</DIV>


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