<SEC-DOCUMENT>0000950123-11-036301.txt : 20110418
<SEC-HEADER>0000950123-11-036301.hdr.sgml : 20110418
<ACCEPTANCE-DATETIME>20110418105342
ACCESSION NUMBER:		0000950123-11-036301
CONFORMED SUBMISSION TYPE:	DEF 14A
PUBLIC DOCUMENT COUNT:		4
CONFORMED PERIOD OF REPORT:	20110519
FILED AS OF DATE:		20110418
DATE AS OF CHANGE:		20110418
EFFECTIVENESS DATE:		20110418

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:		DEF 14A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-32383
		FILM NUMBER:		11764710

	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>DEF 14A
<SEQUENCE>1
<FILENAME>g25938def14a.htm
<DESCRIPTION>DEF 14A
<TEXT>
<HTML>
<HEAD>
<TITLE>def14a</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<H5 align="left" style="page-break-before:always"><A HREF="#G25938tocpage">Table of Contents</A></H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center" style="font-size: 14pt; margin-top: 12pt"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION</B>
</DIV>

<DIV align="center" style="font-size: 12pt"><B>Washington, D.C. 20549</B>
</DIV>

<DIV align="center" style="font-size: 18pt; margin-top: 12pt"><B>SCHEDULE 14A</B>
</DIV>

<DIV align="center" style="font-size: 12pt; margin-top: 12pt"><B>PROXY STATEMENT PURSUANT TO SECTION 14(a) OF THE SECURITIES<BR>
EXCHANGE ACT OF 1934 (Amendment No. )</B></DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Filed by the Registrant <FONT style="font-family: Wingdings">&#254;</FONT>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Filed by a Party other than the Registrant <FONT style="font-family: Wingdings">&#111;</FONT>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Check the appropriate box:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><FONT style="font-family: Wingdings">&#111;</FONT> Preliminary Proxy Statement<BR>
<FONT style="font-family: Wingdings">&#111;</FONT> <B>Confidential, for Use of the Commission Only (as permitted by Rule&nbsp;14a-6(e)(2))</B><BR>
<FONT style="font-family: Wingdings">&#254;</FONT> Definitive Proxy Statement<BR>
<FONT style="font-family: Wingdings">&#111;</FONT> Definitive Additional Materials<BR>
<FONT style="font-family: Wingdings">&#111;</FONT> Soliciting Material Pursuant to &#167;240.14a-12

</DIV>
<DIV align="center" style="font-size: 14pt; margin-top: 12pt"><B>BLUELINX HOLDINGS INC.</B></DIV>

<DIV align="center" style="font-size: 10pt"><DIV style="width: 100%; border-bottom: 1px solid #000000; FONT-size: 1px">&nbsp;</DIV>
(Name of Registrant as Specified In Its Charter)</DIV>


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

<DIV align="center" style="font-size: 10pt"><DIV style="width: 100%; border-bottom: 1px solid #000000; FONT-size: 1px">&nbsp;</DIV>
(Name of Person(s) Filing Proxy Statement, if other than the Registrant)</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Payment of Filing Fee (Check the appropriate box):
</DIV>


<DIV style="margin-top: 10pt">
<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"><FONT style="font-family: Wingdings">&#254;</FONT></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>No fee required.</TD>
</TR>

<TR>
    <TD style="font-size: 10pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left"><FONT style="font-family: Wingdings">&#111;</FONT></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Fee computed on table below per Exchange Act Rules&nbsp;14a-6(i)(4) and 0-11.</TD>
</TR>

</TABLE>
</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="2%" style="background: transparent">&nbsp;</TD>
    <TD colspan="3"><DIV style="width: 100%; border-bottom: 0px solid #000000; FONT-size: 1px">&nbsp;</DIV></TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="left">1)</TD>
    <TD width="1%" nowrap align="left"></TD>
    <TD>Title of each class of securities to which transaction applies:</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>

    <TD colspan="3"><DIV style="width: 100%; border-bottom: 1px solid #000000; FONT-size: 1px">&nbsp;</DIV></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="left">2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Aggregate number of securities to which transaction applies:</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>

    <TD colspan="3"><DIV style="width: 100%; border-bottom: 1px solid #000000; FONT-size: 1px">&nbsp;</DIV></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3) Per unit price or other underlying value of transaction computed pursuant to Exchange Act
Rule&nbsp;0-11 (set forth the amount on which the filing fee is calculated and state how it was
determined):
</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="2%" style="background: transparent">&nbsp;</TD>

    <TD colspan="3"><DIV style="width: 100%; border-bottom: 1px solid #000000; FONT-size: 1px">&nbsp;</DIV></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="left">4)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Proposed maximum aggregate value of transaction:</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>

    <TD colspan="3"><DIV style="width: 100%; border-bottom: 1px solid #000000; FONT-size: 1px">&nbsp;</DIV></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="left">5)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Total fee paid:</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>

    <TD colspan="3"><DIV style="width: 100%; border-bottom: 1px solid #000000; FONT-size: 1px">&nbsp;</DIV></TD>
</TR>

</TABLE>
</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"><FONT style="font-family: Wingdings">&#111;</FONT></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Fee paid previously with preliminary materials.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left"><FONT style="font-family: Wingdings">&#111;</FONT></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Check box if any part of the fee is offset as provided by Exchange
Act Rule&nbsp;0-11(a)(2) and identify the filing for which the
offsetting fee was paid previously. Identify the previous filing
by registration statement number, or the Form or Schedule and the
date of its filing.</TD>
</TR>

</TABLE>
</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="2%" style="background: transparent">&nbsp;</TD>

    <TD colspan="3"><DIV style="width: 100%; border-bottom: 0px solid #000000; FONT-size: 1px">&nbsp;</DIV></TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="left">1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Amount Previously Paid:</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>

    <TD colspan="3"><DIV style="width: 100%; border-bottom: 1px solid #000000; FONT-size: 1px">&nbsp;</DIV></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="left">2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Form, Schedule or Registration Statement No.:</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>

    <TD colspan="3"><DIV style="width: 100%; border-bottom: 1px solid #000000; FONT-size: 1px">&nbsp;</DIV></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="left">3)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Filing Party:</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>

    <TD colspan="3"><DIV style="width: 100%; border-bottom: 1px solid #000000; FONT-size: 1px">&nbsp;</DIV></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="left">4)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Date Filed:</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>

    <TD colspan="3"><DIV style="width: 100%; border-bottom: 1px solid #000000; FONT-size: 1px">&nbsp;</DIV></TD>
</TR>

</TABLE>
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#G25938tocpage">Table of Contents</A></H5><P>

<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL Pagebreak End -->

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <IMG src="g25938g2593804.gif" alt="(BLUELINX LOGO)">
</DIV>

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 14pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">BlueLinx
    Holdings Inc.<BR>
    <FONT style="font-size: 10pt">4300 Wildwood Parkway<BR>
    Atlanta, Georgia 30339</FONT></FONT></B>
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="right" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    April 18, 2011
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Dear Stockholder:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    I am pleased to invite you to the 2011 Annual Meeting of
    Stockholders of BlueLinx Holdings Inc. The meeting will be held
    at our headquarters at 4300 Wildwood Parkway, Atlanta, Georgia
    30339 on Thursday, May&#160;19, 2011 at 1:00&#160;p.m. Eastern
    Daylight Saving Time. The matters to be voted upon at the
    meeting are listed in the accompanying notice of the Annual
    Meeting, and are described in more detail in the accompanying
    proxy statement and proxy card. Whether or not you plan to
    attend the Annual Meeting, please complete, date, sign and mail
    promptly the enclosed proxy card in the envelope provided to
    ensure that your vote will be counted. If you attend the
    meeting, you will, of course, have the right to revoke the proxy
    and vote your shares in person.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    On behalf of the Board of Directors, management and employees of
    BlueLinx, I extend our appreciation for your continued support
    and look forward to meeting with you.
</DIV>

<DIV style="margin-top: 24pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 49%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Very truly yours,<BR>
</DIV>

<DIV style="margin-top: 48pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 49%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <IMG src="g25938g2593805.gif" alt="-s- George R. Judd">
</DIV>

<DIV align="left" style="margin-left: 49%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    George R. Judd<BR>
    <I>President and Chief Executive Officer</I>
</DIV>
<!-- XBRL Pagebreak Begin -->

<P align="left" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#G25938tocpage">Table of Contents</A></H5><P>

<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL Pagebreak End -->

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <IMG src="g25938g2593804.gif" alt="(BLUELINX LOGO)"><I> </I>
</DIV>

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 14pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">BLUELINX
    HOLDINGS INC.<BR>
    </FONT></B>
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 14pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-size: 12pt; font-family: 'Times New Roman', Times">NOTICE
    OF ANNUAL MEETING OF STOCKHOLDERS</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    To Our Stockholders:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    NOTICE IS HEREBY GIVEN that the 2011 Annual Meeting of
    Stockholders of BlueLinx Holdings Inc. will be held at our
    headquarters at 4300 Wildwood Parkway, Atlanta, Georgia 30339 on
    Thursday, May&#160;19, 2011, at 1:00&#160;p.m. Eastern Daylight
    Saving Time, for the following purposes:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    1.&#160;to elect eight directors to hold office until the 2012
    annual meeting of stockholders or until their successors are
    duly elected and qualified;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.&#160;to ratify the appointment of Ernst&#160;&#038; Young LLP
    as our independent registered public accounting firm for fiscal
    year 2011;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    3.&#160;to approve an amendment to the BlueLinx Holdings Inc.
    2006 Long-Term Equity Incentive Plan (as amended and restated
    effective May&#160;21, 2008) to increase the number of shares of
    common stock available for grant thereunder from
    3,200,000&#160;shares to 5,200,000&#160;shares and permit the
    grant of awards exempt from the deduction limit of
    Section&#160;162(m) of the Internal Revenue Code;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    4.&#160;to approve the BlueLinx Holdings Inc. Amended and
    Restated Short-Term Incentive Plan;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    5.&#160;an advisory, non-binding proposal to approve the
    executive compensation described in this Proxy Statement;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    6.&#160;an advisory, non-binding proposal with respect to the
    frequency that stockholders will vote on our executive
    compensation;&#160;and
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    7.&#160;to transact such other business as may properly come
    before the meeting and any adjournment or postponement thereof.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Stockholders of record at the close of business on April&#160;4,
    2011, will be entitled to notice of and to vote at the meeting
    or any postponements or adjournments of the meeting.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The Board of Directors recommends voting <B>FOR </B>its nominees
    for director and <B>FOR </B>proposals&#160;2 through 5. The
    Board of Directors recommends a vote in favor of a frequency of
    <B>THREE YEARS </B>in proposal&#160;6.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Whether or not you expect to be present in person at the
    meeting, please sign and date the accompanying proxy and return
    it promptly in the enclosed postage-paid reply envelope. This
    will assist us in preparing for the meeting.
</DIV>

<DIV style="margin-top: 24pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 49%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    By Order of the Board of Directors,
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 49%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <IMG src="g25938epstein_sig.gif" alt="-s- Sara E. Epstein">
</DIV>

<DIV align="left" style="margin-left: 49%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Sara E. Epstein,<BR>
    <I>Secretary</I>
</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    April&#160;18, 2011
</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Atlanta, Georgia
</DIV>
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<H5 align="left" style="page-break-before:always"><A HREF="#G25938tocpage">Table of Contents</A></H5><P>

<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">IMPORTANT
    NOTICE REGARDING AVAILABILITY<BR>
    OF PROXY MATERIALS FOR THE 2011 ANNUAL MEETING OF
    STOCKHOLDERS<BR>
    <BR>
    TO BE HELD ON THURSDAY, MAY 19, 2011</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <B>BlueLinx Holdings Inc. is providing access to its proxy
    materials both by sending you this full set of proxy materials
    and by notifying you of the availability of its proxy materials
    on the Internet.</B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <B>You may access the following proxy materials as of the date
    they are first mailed to our stockholders by visiting
    <U>https://materials.proxyvote.com/09624H</U>:</B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    <B>&#149;&#160;</B>
</TD>
    <TD align="left">
    <B>Notice of 2011 Annual Meeting of Stockholders to be held on
    Thursday, May&#160;19, 2011;</B>
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    <B>&#149;&#160;</B>
</TD>
    <TD align="left">
    <B>Proxy Statement for 2011 Annual Meeting of Stockholders to be
    held on Thursday, May&#160;19, 2011; and</B>
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    <B>&#149;&#160;</B>
</TD>
    <TD align="left">
    <B>Annual Report on
    <FONT style="white-space: nowrap">Form&#160;10-K</FONT>
    for the fiscal year ended January&#160;1, 2011.</B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <B>These proxy materials are available free of charge and will
    remain available through the conclusion of the Annual Meeting.
    In accordance with SEC rules, the proxy materials on the site
    are searchable, readable and printable and the site does not
    have &#147;cookies&#148; or other tracking devices which
    identify visitors.</B>
</DIV>
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<P align="left" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">TABLE OF
    CONTENTS</FONT></B>
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>
<DIV align="left">
<!-- TOC -->
</DIV>

<DIV align="left">
<A name="G25938tocpage"></A>
</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="97%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=02 type=quadleft -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=02 type=maindata -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=02 type=quadright -->
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<!-- TableOutputHead -->
<!-- TableOutputBody -->
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#G25938101'>General Information</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    1
</TD>
<TD>&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#G25938102'>Items of Business to be Acted on at the
    Meeting</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    4
</TD>
<TD>&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#G25938103'>Proposal&#160;1: Election of Directors</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    4
</TD>
<TD>&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#G25938104'>Proposal&#160;2: Ratification of Independent
    Registered Public Accounting Firm</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    4
</TD>
<TD>&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#G25938105'>Proposal&#160;3: Approval of an Amendment to the
    BlueLinx Holdings Inc. 2006 Long-Term Equity Incentive Plan (as
    amended and restated effective May&#160;21, 2008)</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    5
</TD>
<TD>&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#G25938106'>Proposal&#160;4: Approval of the BlueLinx
    Holdings Inc. Amended and Restated Short-Term Incentive Plan</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    10
</TD>
<TD>&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#G25938107'>Proposal&#160;5: Advisory, Non-binding Proposal
    to Approve the Compensation of our Named Executive Officers</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    14
</TD>
<TD>&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#G25938108'>Proposal&#160;6: Advisory, Non-binding Proposal
    With Respect to the Frequency Stockholders Will Vote on the
    Compensation of our Named Executive Officers</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    14
</TD>
<TD>&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#G25938109'>Information About the Board of Directors</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    15
</TD>
<TD>&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#G25938110'>Identification of Executive Officers and
    Directors</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    18
</TD>
<TD>&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#G25938111'>Communications with the Board of Directors</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    21
</TD>
<TD>&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#G25938112'>Security Ownership of Management and Certain
    Beneficial Owners</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    22
</TD>
<TD>&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#G25938113'>Section&#160;16 Beneficial Ownership Reporting
    Compliance</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    23
</TD>
<TD>&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#G25938114'>Compensation Discussion and Analysis</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    23
</TD>
<TD>&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#G25938115'>Compensation Committee Report</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    31
</TD>
<TD>&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#G25938116'>Compensation of Executive Officers</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    31
</TD>
<TD>&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#G25938117'>Audit Committee Report</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    36
</TD>
<TD>&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#G25938118'>Certain Relationships and Related Transactions</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    37
</TD>
<TD>&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#G25938119'>Corporate Governance Guidelines and Code of
    Ethics</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    37
</TD>
<TD>&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#G25938120'>Submission of Stockholder Proposals</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    38
</TD>
<TD>&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#G25938121'>Delivery of Proxy Materials</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    38
</TD>
<TD>&nbsp;
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>

<DIV align="left">
<!-- /TOC -->
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The enclosed proxy is being solicited by the Board of Directors
    of BlueLinx Holdings Inc. (&#147;BlueLinx,&#148; &#147;us,&#148;
    &#147;we,&#148; &#147;our,&#148; or the &#147;Company&#148;) for
    the 2011 Annual Meeting of Stockholders or any postponement or
    adjournment of the meeting, for the purposes set forth in the
    accompanying &#147;Notice of Annual Meeting of
    Stockholders.&#148;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Copies of this proxy statement, the form of proxy and the annual
    report will first be mailed to stockholders on or about
    April&#160;18, 2011. The proxy statement and annual report are
    also available at <U>https://materials.proxyvote.com/09624H</U>.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Attending
    the Annual Meeting</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The Annual Meeting will be held at our headquarters at 4300
    Wildwood Parkway, Atlanta, Georgia 30339 on Thursday,
    May&#160;19, 2011 at 1:00&#160;p.m. Eastern Daylight Saving
    Time. For directions to the meeting please contact our investor
    relations department at
    <FONT style="white-space: nowrap">770-953-7000.</FONT>
    Holders of our common stock as of the close of business on
    April&#160;4, 2011 will be entitled to attend and vote at the
    meeting.
</DIV>
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<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <BR>
    i
</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#G25938tocpage">Table of Contents</A></H5><P>

<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL Pagebreak End -->

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 14pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">BLUELINX
    HOLDINGS INC.<BR>
    <FONT style="font-size: 10pt">4300 Wildwood Parkway<BR>
    Atlanta, Georgia 30339<BR>
    <FONT style="white-space: nowrap">770-953-7000</FONT></FONT></FONT></B>
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<A name='G25938101'>
<DIV style="margin-top: 4pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 12pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">GENERAL
    INFORMATION</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 8pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <I><FONT style="font-family: 'Times New Roman', Times">Why did I
    receive this proxy statement?</FONT></I>
</DIV>

<DIV style="margin-top: 4pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    This proxy statement is furnished in connection with the
    solicitation of proxies on behalf of our Board of Directors (the
    &#147;Board&#148;) to be voted at the annual meeting of our
    stockholders to be held on May&#160;19, 2011, and any
    adjournment thereof, for the purposes set forth in the
    accompanying &#147;Notice of Annual Meeting of
    Stockholders.&#148; The meeting will be held at our
    headquarters, 4300 Wildwood Parkway, Atlanta, Georgia 30339, on
    Thursday, May&#160;19, 2011 at 1:00&#160;p.m. Eastern Daylight
    Saving Time. This proxy statement and accompanying proxy card
    are being first sent or given to our stockholders on or about
    April&#160;18, 2011. Our Annual Report on
    <FONT style="white-space: nowrap">Form&#160;10-K</FONT>
    for the year ended January&#160;1, 2011, accompanies this proxy
    statement.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <I><FONT style="font-family: 'Times New Roman', Times">Who is
    soliciting my vote?</FONT></I>
</DIV>

<DIV style="margin-top: 4pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Our Board is soliciting your vote at the 2011 Annual Meeting of
    BlueLinx Stockholders.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <I><FONT style="font-family: 'Times New Roman', Times">Who is
    entitled to vote?</FONT></I>
</DIV>

<DIV style="margin-top: 4pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Only our stockholders of record at the close of business on
    April&#160;4, 2011, the &#147;Record Date,&#148; are entitled to
    receive notice of the meeting, attend the meeting and to vote
    the shares of our common stock that they held on that date at
    the meeting, or any adjournment thereof. Each outstanding share
    that you own as of the Record Date entitles you to cast one vote
    on each matter to be voted upon.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <I><FONT style="font-family: 'Times New Roman', Times">Who can
    attend the meeting?</FONT></I>
</DIV>

<DIV style="margin-top: 4pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    All stockholders of record as of the close of business on the
    Record Date, or their duly appointed proxies, may attend the
    meeting. Each stockholder may be asked to present valid picture
    identification, such as a driver&#146;s license or passport.
</DIV>

<DIV style="margin-top: 4pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Please note that if you hold your shares in &#147;street
    name&#148; (that is, through a broker or other nominee), you
    will need to bring a copy of a brokerage statement reflecting
    your stock ownership as of the Record Date. If you are a
    stockholder of record, your name will appear on our stockholder
    list.
</DIV>

<DIV style="margin-top: 8pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <I><FONT style="font-family: 'Times New Roman', Times">What will
    I vote on?</FONT></I>
</DIV>

<DIV style="margin-top: 4pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Six items:
</DIV>

<DIV style="margin-top: 4pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    the election of eight directors to our Board;
</TD>
</TR>


<TR style="line-height: 4pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    the ratification of Ernst&#160;&#038; Young LLP as our
    independent registered public accounting firm for fiscal year
    2011;
</TD>
</TR>


<TR style="line-height: 4pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    the approval of an amendment to the BlueLinx Holdings Inc. 2006
    Long-Term Equity Incentive Plan (as amended and restated
    effective May&#160;21, 2008);
</TD>
</TR>


<TR style="line-height: 4pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    the approval of the BlueLinx Holdings Inc. Amended and Restated
    Short-Term Incentive Plan;
</TD>
</TR>


<TR style="line-height: 4pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    an advisory, non-binding proposal to approve the executive
    compensation described in this Proxy Statement;&#160;and
</TD>
</TR>


<TR style="line-height: 4pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    an advisory, non-binding proposal with respect to the frequency
    that stockholders will vote on our executive compensation.
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 4pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <I><FONT style="font-family: 'Times New Roman', Times">Will
    there be any other items of business on the agenda?</FONT></I>
</DIV>

<DIV style="margin-top: 4pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    We do not expect any other items of business at the meeting.
    Nonetheless, if there is an unforeseen matter raised, your proxy
    will give discretionary authority to the persons named on the
    proxy to vote on any other matters that may be brought before
    the meeting. These persons will use their best judgment in
    voting your proxy.
</DIV>

<DIV style="margin-top: 4pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <I><FONT style="font-family: 'Times New Roman', Times">How many
    votes must be present to conduct business at the
    meeting?</FONT></I>
</DIV>

<DIV style="margin-top: 4pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The presence at the meeting, in person or by proxy, of the
    holders of a majority of the shares of our common stock
    outstanding on the Record Date will constitute a quorum,
    permitting business to be conducted at the meeting. As of the
    Record Date, we had 33,215,906&#160;shares of common stock
    outstanding. Proxies received but marked as abstentions or
    broker non-votes will be included in the calculation of the
    number of shares considered to be present at the meeting. A
    broker non-vote occurs when a nominee holding shares for a
    beneficial owner does not vote on a particular proposal
</DIV>
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    <BR>
    1
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    because the nominee does not have discretionary voting power
    with respect to that item and has not received instructions from
    the beneficial owner.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <I><FONT style="font-family: 'Times New Roman', Times">How do I
    vote?</FONT></I>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    If you complete and properly sign the accompanying proxy card
    and return it to us, it will be voted as you direct. If you are
    a registered stockholder and attend the meeting, you may deliver
    your completed proxy card in person. &#147;Street name&#148;
    stockholders who wish to vote at the meeting will need to obtain
    a proxy form from the institution that holds their shares.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <I><FONT style="font-family: 'Times New Roman', Times">Can I
    change my vote after I return my proxy card?</FONT></I>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Yes. Even after you have submitted your proxy, you may change
    your vote at any time before the proxy is exercised by filing
    either a notice of revocation or a duly executed proxy bearing a
    later date with our secretary, at our principal executive
    offices, BlueLinx Holdings Inc., attn: Corporate Secretary, 4300
    Wildwood Parkway, Atlanta, Georgia 30339. The powers of the
    proxy holder(s) will be suspended if you attend the meeting in
    person and so request, although attendance at the meeting will
    not by itself revoke a previously granted proxy.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <I><FONT style="font-family: 'Times New Roman', Times">What are
    the recommendations of our Board of Directors?</FONT></I>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Our Board recommends a vote <B>FOR </B>the election of the
    nominated slate of directors, <B>FOR </B>the ratification of the
    appointment of Ernst&#160;&#038; Young LLP as our independent
    registered public accounting firm for fiscal year 2011, <B>FOR
    </B>the amendment to the BlueLinx Holdings Inc. 2006 Long-Term
    Equity Incentive Plan (as amended and restated effective
    May&#160;21, 2008), <B>FOR </B>the approval of the BlueLinx
    Holdings Inc. Amended and Restated Short-Term Incentive Plan,
    <B>FOR </B>the approval of the executive compensation described
    in this Proxy Statement, and for a frequency of <B>THREE YEARS
    </B>with respect to the frequency that stockholders will vote on
    our executive compensation.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <I><FONT style="font-family: 'Times New Roman', Times">What vote
    is required to approve each item?</FONT></I>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    <I>Election of Directors.</I>&#160;&#160;A nominee will be
    elected as a director if he receives a plurality of the votes
    cast at the meeting. &#147;Plurality&#148; means that the
    nominees receiving the largest number of votes cast are elected
    as directors up to the maximum number of directors to be chosen
    at the meeting. In other words, the eight director nominees
    receiving the most votes will be elected. Broker non-votes and
    marking your proxy card to withhold authority for all or some
    nominees will not be counted either for or against a director
    nominee.
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    <I>Ratification of Independent Registered Public Accounting
    Firm.</I>&#160;&#160;The affirmative vote of the holders of a
    majority of the votes cast is required to ratify the appointment
    of Ernst&#160;&#038; Young LLP as our independent registered
    public accounting firm for fiscal year 2011. Abstentions and
    broker non-votes will not be counted either for or against this
    proposal.
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    <I>Approval of an amendment to the BlueLinx Holdings Inc. 2006
    Long-Term Equity Incentive Plan (as amended and restated
    effective May&#160;21, 2008)&#160;to increase the number of
    shares available for grant thereunder.</I>&#160;&#160;Under the
    rules of the New York Stock Exchange (the &#147;NYSE&#148;), the
    affirmative vote of the holders of a majority of the votes cast
    is required for approval of the amendment to the BlueLinx
    Holdings Inc. 2006 Long-Term Equity Incentive Plan (as amended
    and restated effective May&#160;21, 2008). The total number of
    votes cast on the proposal must represent more than 50% of all
    the shares entitled to vote. Abstentions will have the effect of
    a vote &#147;AGAINST&#148; the proposal. Broker non-votes will
    not be counted either for or against this proposal (except that
    broker non-votes will not count toward the 50% of all shares
    entitled to vote on the proposal that must be cast for the
    proposal to be approved in accordance with the rules of the
    NYSE).
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    <I>Approval of the BlueLinx Holdings Inc. Amended and Restated
    Short-Term Incentive Plan.</I>&#160;&#160;Under the rules of the
    NYSE, the affirmative vote of the holders of a majority of the
    votes cast is required for approval of the amendment to the
    BlueLinx Holdings Inc. Amended and Restated Short-Term Incentive
    Plan. The total number of votes cast on the proposal must
    represent more than 50% of all the shares entitled to vote.
    Abstentions will have the effect of a vote &#147;AGAINST&#148;
    the proposal. Broker non-votes will not be counted either for or
    against this proposal (except that broker non-votes will not
    count toward the 50% of all shares entitled to vote on the
    proposal that must be cast for the proposal to be approved in
    accordance with the rules of the NYSE).
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    <I>Approval on a non-binding, advisory basis of the compensation
    of the Company&#146;s Named </I>
</TD>
</TR>

</TABLE>
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    <BR>
    2
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL Pagebreak End -->

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>
</TD>
    <TD align="left">
    <I>Executive Officers.</I>&#160;&#160;Adoption of a resolution
    approving, on a non-binding, advisory basis the compensation of
    the Company&#146;s Named Executive Officers, as disclosed in the
    Compensation Discussion and Analysis, compensation tables and
    narrative discussion of this proxy statement, requires
    &#147;FOR&#148; votes from a majority of the votes cast on the
    matter at the Annual Meeting. Abstentions and broker non-votes
    will not have any effect on the matter. If a majority of the
    votes cast at the Annual Meeting vote &#147;AGAINST&#148; the
    approval of the compensation of the Company&#146;s Named
    Executive Officers, as described in this proxy statement, the
    Board and the Compensation Committee will consider the outcome
    of the vote when making future compensation decisions.
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    <I>Approval on a non-binding, advisory basis of the frequency
    that stockholders will vote on compensation of the
    Company&#146;s Named Executive Officers.</I>&#160;&#160;With
    respect to the frequency of future non-binding, advisory votes
    on the compensation of the Company&#146;s Named Executive
    Officers, approval of a frequency requires votes for that
    frequency from a majority of the votes cast on the matter at the
    Annual Meeting. Because stockholders have four choices (one
    year, two years, three years or abstain) on the advisory
    approval of a frequency of future advisory votes on the
    compensation of the Company&#146;s Named Executive Officers, it
    is possible that no frequency will receive a majority vote. If
    no frequency receives the affirmative vote of a majority of the
    votes cast, our Board intends to regard the frequency receiving
    the greatest number of votes as the recommendation of our
    stockholders. Abstentions and broker non-votes will not have any
    effect on the matter. The Board and the Compensation Committee
    will consider the outcome of the vote when making its
    determination regarding how frequently (every one, two or three
    years) over the next six years the advisory votes on the
    compensation of the Company&#146;s Named Executive Officers will
    be held, after which period another frequency vote will be held.
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <I><FONT style="font-family: 'Times New Roman', Times">What if I
    don&#146;t vote for some or all of the matters listed on my
    proxy card?</FONT></I>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    If you are a registered stockholder and you return a signed
    proxy card without indicating your vote for some or all of the
    matters, your shares will be voted as follows for any matter you
    did not indicate a vote on:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    <B>FOR </B>the director nominees to the Board listed on the
    proxy card;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    <B>FOR </B>the ratification of the appointment of
    Ernst&#160;&#038; Young LLP as our independent registered public
    accounting firm for fiscal year 2011;
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    <B>FOR </B>the amendment to the BlueLinx Holdings Inc. 2006
    Long-Term Equity Incentive Plan;
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    <B>FOR </B>the approval of the BlueLinx Holdings Inc. Amended
    and Restated Short-Term Incentive Plan;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    <B>FOR </B>the approval of the executive compensation described
    in this Proxy Statement;&#160;and
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    for a frequency of <B>THREE YEARS </B>with respect to the
    frequency that stockholders will vote on our executive
    compensation.
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <I><FONT style="font-family: 'Times New Roman', Times">How will
    proxies be solicited?</FONT></I>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Proxies will be solicited by mail. Proxies may also be solicited
    by our officers and regular employees personally or by telephone
    or facsimile, but such persons will not be specifically
    compensated for such services. Banks, brokers, nominees and
    other custodians and fiduciaries will be reimbursed for their
    reasonable
    <FONT style="white-space: nowrap">out-of-pocket</FONT>
    expenses in forwarding soliciting material to their principals,
    the beneficial owners of our common stock. We will pay the
    expense of preparing, assembling, printing, mailing and
    soliciting proxies.
</DIV>

<DIV style="margin-top: 9pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <I><FONT style="font-family: 'Times New Roman', Times">Is there
    electronic access to the proxy materials and annual
    report?</FONT></I>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Yes. This proxy statement and our Annual Report on
    <FONT style="white-space: nowrap">Form&#160;10-K</FONT>
    are available at <BR>
    <U>https://materials.proxyvote.com/09624H</U>.
</DIV>

<DIV style="margin-top: 9pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <I><FONT style="font-family: 'Times New Roman', Times">Who are
    our largest stockholders?</FONT></I>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    As of the Record Date, Cerberus ABP Investor LLC, an affiliate
    of Cerberus Capital Management, L.P., or Cerberus, owned
    18,100,000&#160;shares of our common stock, representing
    approximately 54.49% of the then outstanding shares of common
    stock of BlueLinx. As of the Record Date, we believe Stadium
    Capital Management, LLC exercises shared voting and investment
    authority over 1,960,687&#160;shares of our stock in conjunction
    with Alexander H. Seaver and Bradley R. Kent, and Stadium
    Capital Partners, L.P. (with respect to 1,700,618 of these
    shares of our stock), representing approximately 5.90% of the
    then outstanding shares of common stock of BlueLinx.
</DIV>
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    <BR>
    3
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<A name='G25938102'>
<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">ITEMS&#160;OF
    BUSINESS TO BE ACTED ON AT THE MEETING</FONT></B>
</DIV>

</A>
<A name='G25938103'>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">PROPOSAL&#160;1:<BR>
    </FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">ELECTION
    OF DIRECTORS</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Our Board currently consists of ten members. However, as a
    result of the decisions by Messrs.&#160;Marchese and Suwyn not
    to stand for reelection, the size of the Board will be reduced
    to eight members and each of our other current directors has
    been nominated for reelection and has consented to stand for
    reelection.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The terms of all of the members of our Board will expire at the
    next annual meeting after their election, or until their
    successors, if any, are elected and appointed. If you do not
    wish your shares of common stock to be voted for particular
    nominees, you may so indicate on the enclosed proxy card. If,
    for any reason, any of the nominees become unavailable for
    election, the individuals named in the enclosed proxy card may
    exercise their discretion to vote for any substitutes proposed
    by the Board. At this time, the Board knows of no reason why any
    nominee might be unavailable to serve.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Our Board
    unanimously recommends a vote FOR each of the following
    nominees:</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="50%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="48%">&nbsp;</TD>	<!-- colindex=02 type=maindata -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<!-- TableOutputBody -->
<TR valign="bottom" style="line-height: 6pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    &#149;&#160;&#160;&#160;Howard S. Cohen
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="top">
    &#149;&#160;&#160;&#160;Charles H. McElrea
</TD>
</TR>
<TR valign="bottom" style="line-height: 6pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -4pt; margin-left: 4pt">
    &#149;&#160;&#160;&#160;Richard S. Grant
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="top">
    &#149;&#160;&#160;&#160;Alan H. Schumacher
</TD>
</TR>
<TR valign="bottom" style="line-height: 6pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -4pt; margin-left: 4pt">
    &#149;&#160;&#160;&#160;George R. Judd
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="top">
    &#149;&#160;&#160;&#160;Robert G. Warden
</TD>
</TR>
<TR valign="bottom" style="line-height: 6pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -4pt; margin-left: 4pt">
    &#149;&#160;&#160;&#160;Steven F. Mayer
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="top">
    &#149;&#160;&#160;&#160;M. Richard Warner
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Biographical and other information about these nominees can be
    found under &#147;Identification of Executive Officers and
    Directors&#148; elsewhere in this proxy statement.
</DIV>

<A name='G25938104'>
<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">PROPOSAL&#160;2:<BR>
    </FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">RATIFICATION
    OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The Audit Committee of our Board of Directors has selected
    Ernst&#160;&#038; Young LLP to serve as our independent
    registered public accounting firm for fiscal year 2011.
    Ernst&#160;&#038; Young LLP has served as our independent
    registered public accounting firm since our inception. While
    stockholder ratification of the selection of Ernst&#160;&#038;
    Young LLP as our independent registered public accounting firm
    is not required by our bylaws or otherwise, our Board is
    submitting the selection of Ernst&#160;&#038; Young LLP to our
    stockholders for ratification. If our stockholders fail to
    ratify the selection, the Audit Committee may, but is not
    required to, reconsider whether to retain that firm. Even if the
    selection is ratified, the Audit Committee, in its discretion,
    may direct the appointment of a different independent auditing
    firm at any time during the fiscal year if it determines that
    such a change would be in our best interests and that of our
    stockholders.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Ernst&#160;&#038; Young LLP has advised us that it has no
    direct, nor any material indirect, financial interest in us or
    any of our subsidiaries. We expect that representatives of
    Ernst&#160;&#038; Young LLP will be present at the meeting to
    make any statement they may desire and to respond to appropriate
    questions from our stockholders.
</DIV>
<!-- XBRL Pagebreak Begin -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <BR>
    4
</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#G25938tocpage">Table of Contents</A></H5><P>

<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL Pagebreak End -->

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Fees Paid
    To Independent Registered Public Accounting Firm</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The following table presents the aggregate fees billed by
    Ernst&#160;&#038; Young LLP for professional services for fiscal
    years 2010 and 2009, by category as described in the notes to
    the table:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="75%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="8%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="8%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>2010</B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>2009</B>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Audit Fees(1)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    1,758,859
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    1,659,756
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Audit-Related Fees(2)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    166,911
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    170,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Tax Fees
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    All Other Fees(3)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    6,353
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    23,775
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    TOTAL
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    1,932,123
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    1,853,531
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="font-size: 1pt; margin-left: 0%; width: 13%;  align: left; border-bottom: 1pt solid #000000"></DIV>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>



<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

<TR>
    <TD width="2%"></TD>
    <TD width="1%"></TD>
    <TD width="97%"></TD>
</TR>

<TR>
    <TD align="right" valign="top">
    (1) </TD>
    <TD></TD>
    <TD valign="bottom">
    Consists of fees related to audits of our consolidated financial
    statements, and reviews of interim financial statements and
    disclosures in filings with the Securities and Exchange
    Commission (&#147;SEC&#148;). Audit fees also included fees
    related to the audit of internal control over financial
    reporting, as required by Section&#160;404 of the Sarbanes-Oxley
    Act of 2002.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD align="right" valign="top">
    (2) </TD>
    <TD></TD>
    <TD valign="bottom">
    Consists of fees billed for services related to benefit plan
    audits.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD align="right" valign="top">
    (3) </TD>
    <TD></TD>
    <TD valign="bottom">
    Consists of fees billed for services related to certain
    transactional services.</TD>
</TR>

</TABLE>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Pre-Approval
    of Audit and Non-Audit Services</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The charter of the Audit Committee provides that the Audit
    Committee is responsible for the pre-approval of all material
    audit services and non-audit services to be performed for us by
    our independent registered public accounting firm. All audit and
    non-audit work described above was pre-approved by the Audit
    Committee. The Audit Committee may delegate to one or more of
    its members the authority to grant such pre-approvals. The
    decisions of any such member shall be presented to the full
    Audit Committee at each of its scheduled meetings.
</DIV>

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Our Board
    recommends a vote FOR the ratification of Ernst&#160;&#038;
    Young LLP as our<BR>
    independent registered public accounting firm for fiscal year
    2011.</FONT></B>
</DIV>

<A name='G25938105'>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">PROPOSAL&#160;3:<BR>
    </FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    </A><B><FONT style="font-family: 'Times New Roman', Times">APPROVAL
    OF AN AMENDMENT TO THE  BLUELINX HOLDINGS INC. 2006 LONG-TERM
    EQUITY INCENTIVE PLAN (AS AMENDED AND RESTATED EFFECTIVE MAY 21,
    2008)</FONT></B>
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">General</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The Board is seeking stockholder approval of an amendment to the
    BlueLinx Holdings Inc. 2006 Long-Term Equity Incentive Plan (as
    amended and restated effective May&#160;21, 2008) (the
    &#147;LTIP&#148; or &#147;Plan&#148;). The amendment would
    (i)&#160;increase the maximum number of shares of common stock
    we may issue under the Plan by 2,000,000&#160;shares from
    3,200,000&#160;shares to 5,200,000&#160;shares and (ii)&#160;set
    forth performance measures pursuant to which the Company could
    grant awards under the Plan that are not subject to the
    $1&#160;million deduction limit of Section&#160;162(m) of the
    Internal Revenue Code of 1986, as amended (the
    &#147;Code&#148;). The Board is seeking stockholder approval of
    this amendment in order to assure that the Company can continue
    to grant equity awards at levels determined appropriate by the
    Board.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    A summary description of the Plan, as amended by this
    Proposal&#160;3, is set forth below. This summary description is
    not intended to be complete and is qualified in its entirety by
    reference to the amended Plan set forth in <B>Appendix
    &#147;A&#148; </B>to this proxy statement.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Summary
    of Plan</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The purpose of the Plan is to provide a means whereby employees
    and directors of the Company develop a sense of proprietorship
    and personal involvement in the development and financial
    success of the Company,
</DIV>
<!-- XBRL Paragraph Pagebreak -->
<!-- XBRL Pagebreak Begin -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <BR>
    5
</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#G25938tocpage">Table of Contents</A></H5><P>

<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL Pagebreak End -->

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    and to encourage them to devote their best efforts to the
    business of the Company, thereby advancing the interests of the
    Company and its stockholders. A further purpose of the Plan is
    to provide a means through which the Company may attract able
    individuals to become employees or serve as directors of the
    Company and to align the interests of individuals who are
    responsible for the successful administration and management of
    the Company with those of our stockholders. Under the Plan, the
    Company may grant non-qualified stock options, &#147;incentive
    stock options&#148; (within the meaning of Section&#160;422 of
    the Code), stock appreciation rights (&#147;SARs&#148;),
    restricted stock, restricted stock units, performance shares,
    performance units, cash-based awards, and other stock-based
    awards.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    As of April&#160;4, 2011, awards with respect to a total of
    2,910,904&#160;shares of common stock of the Company were issued
    by the Company pursuant to the Plan and outstanding, of which
    381,316 awards were issued in the form of stock options, 0
    awards in the form of performance based restricted stock and
    2,529,588 in the form of restricted stock. A total of 1,526,009
    of these awards were issued to the Company&#146;s Named
    Executive Officers who are listed herein and the remaining
    1,384,895 of these awards were issued to other employees.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>Administration.</I>&#160;&#160;The Plan is administered by
    the Compensation Committee of the Board of Directors (the
    &#147;Committee&#148;). Subject to the express provisions of the
    Plan, the Committee has the authority to select eligible persons
    to receive awards and determine all of the terms and conditions
    of each award. All awards will be evidenced by a written
    agreement containing such provisions not inconsistent with the
    Plan as the Committee shall approve. The Committee also has
    authority to establish rules and regulations for administering
    the Plan and to decide questions of interpretation or
    application of any provision of the Plan.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>Available Shares.</I>&#160;&#160;Under the Plan, as amended,
    5,200,000&#160;shares of common stock will be available for
    awards (of which no more than 1,000,000&#160;shares may be used
    for incentive stock options), subject, in both cases, to
    adjustment in the event of any corporate event or transaction
    (including, but not limited to, a change in the shares of the
    Company or the capitalization of the Company) such as a merger,
    consolidation, reorganization, recapitalization, separation,
    partial or complete liquidation, stock dividend, stock split,
    reverse stock split, split up, spin-off, or other distribution
    of stock or property of the Company, combination of shares,
    exchange of shares, dividend in kind, or other similar change in
    capital structure, number of outstanding shares or distribution
    (other than normal cash dividends) to stockholders of the
    Company, or any similar corporate event or transaction. Shares
    covered by an award shall be counted as used as of the date of
    grant. Under the Plan, any shares related to awards under the
    Plan which terminate by expiration, forfeiture, cancellation, or
    otherwise without the issuance of such shares, are settled in
    cash in lieu of shares, or are exchanged with the
    Committee&#146;s permission, prior to the issuance of shares,
    for awards not involving shares, shall be available again for
    grant under the Plan. Shares tendered to pay the exercise price
    of any stock options or tax withholding with respect to any
    award shall again be available for grant under the Plan.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>Eligibility.</I>&#160;&#160;All of the Company&#146;s
    employees and directors are eligible to receive an award under
    the Plan, although incentive stock options may only be granted
    to employees of the Company. As of April&#160;12, 2011, the
    Company had approximately 1,938 employees eligible to
    participate under the Plan. Any and all awards to executive
    officers will be formally approved by the Committee in the form
    of individual award agreements to each employee.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>Change in Control.</I>&#160;&#160;In the event of certain
    acquisitions of 30% or more of the common stock, certain changes
    in a majority of the Board, or the consummation of a
    reorganization, merger or consolidation or sale or disposition
    of all or substantially all of the assets of the Company
    (unless, among other conditions, the Company&#146;s stockholders
    receive 60% or more of the stock of the surviving company) or
    the liquidation or dissolution of the Company, all outstanding
    options and SARs will be exercisable in full, and the restricted
    stock and restricted stock units will become immediately vested
    and payable. The performance period applicable to performance
    shares and performance units shall lapse and the performance
    goals associated with such awards shall be deemed to have been
    met at their target level. Such awards shall vest on a pro rata
    basis based on the portion of the vesting period completed as of
    the change in control. In such event, the Committee may elect to
    cancel an outstanding award in return for a payment in cash,
    stock, securities or any combination thereof, of the value of
    the award.
</DIV>
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    <BR>
    6
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>Effective Date, Termination and Amendment.</I>&#160;&#160;The
    effective date of the Plan was May&#160;12, 2006, the date it
    was approved by our stockholders. The Plan will terminate ten
    years thereafter unless terminated earlier by the Board. The
    Committee may, at any time and from time to time, alter, amend,
    modify, suspend, or terminate the Plan and any award agreement
    in whole or in part; provided, however, that, without the prior
    approval of the Company&#146;s stockholders and except as
    provided in the Plan, options or SARs issued under the Plan will
    not be repriced, replaced, or regranted through cancellation, or
    by lowering the option price of a previously granted option or
    the grant price of a previously-granted SAR, and no amendment of
    the Plan shall be made without stockholder approval if
    stockholder approval is required by law, regulation, or stock
    exchange rule.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>Stock Options-General.</I>&#160;&#160;The Committee will
    determine the conditions to the exercisability of each option.
    Upon exercise of an option, the purchase price may be paid in
    cash, by delivery of previously-owned shares of common stock, by
    a cashless (broker-assisted) exercise or by any other method
    approved or accepted by the Committee.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>Non-Qualified Stock Options and Incentive Stock
    Options.</I>&#160;&#160;The period for the exercise of a
    non-qualified stock option or incentive stock option will be
    determined by the Committee but may not be later than
    10&#160;years after the date of grant of the stock option. The
    exercise price of a non-qualified stock option or incentive
    stock option will not be less than the fair market value of the
    Common Stock on the date of grant of such stock option. The
    Committee may impose restrictions on any shares acquired
    pursuant to the exercise of a non-qualified stock option or
    incentive stock option granted under the Plan.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The award agreement shall set forth the extent to which the
    participant shall have the right to exercise the non-qualified
    stock option or incentive stock option in the event of
    participant&#146;s termination of employment or service. Such
    provisions will be determined by the Committee.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>Stock Appreciation Rights.</I>&#160;&#160;The period for the
    exercise of a SAR will be determined by the Committee but may
    not be later than 10&#160;years after the date of grant of the
    SAR. The base price of a SAR will not be less than 100% of the
    fair market value of the Common Stock on the date of grant. A
    SAR entitles the holder to receive upon exercise (subject to
    withholding taxes) shares of common stock (which may be
    restricted stock), cash or combination thereof with a value
    equal to the excess of the fair market value of the common stock
    on the exercise date over the base price of the SAR. The
    Committee may impose restrictions upon exercise of a SAR granted
    under the Plan.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The award agreement shall set forth the extent to which the
    participant shall have the right to exercise the SAR in the
    event of participant&#146;s termination of employment or
    service. Such provisions will be determined by the Committee.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>Restricted Stock and Restricted Stock
    Units.</I>&#160;&#160;The Plan provides for the grant of
    (i)&#160;restricted stock awards which may be subject to a
    restriction period, and (ii)&#160;restricted stock units which
    are similar to restricted stock except no shares are actually
    awarded on the date of grant. An award of restricted stock or
    restricted stock units may be subject to specified performance
    measures during the applicable restriction period. Shares of
    restricted stock will be freely transferable only after all
    conditions and restrictions have been satisfied or lapse. The
    award agreement shall set forth the extent to which the
    participant shall have the right to retain restricted stock
    <FONT style="white-space: nowrap">and/or</FONT>
    restricted stock units in the event of the participant&#146;s
    termination of employment or service. Such provisions will be
    determined by the Committee. Unless otherwise set forth in a
    restricted stock award agreement, the holder of a restricted
    stock award will have rights as a stockholder of the Company,
    including the right to vote and receive dividends with respect
    to the shares of restricted stock. A participant shall have no
    voting rights with respect to any restricted stock units granted
    under the Plan unless and until shares are actually issued to
    the participant.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>Performance Units and Performance Shares.</I>&#160;&#160;The
    Plan also provides for the grant of performance units and
    performance share awards. Each performance unit and each
    performance share is a right, payment of which is contingent
    upon the attainment of performance measures within a specified
    performance period. The Committee will determine the form of
    payout of cash or in shares (or in a combination thereof) equal
    to the value of earned performance units/performance shares at
    the close of the applicable performance period. The
</DIV>
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    <BR>
    7
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    award agreement shall set forth the extent to which the
    participant shall have the right to retain the performance units
    <FONT style="white-space: nowrap">and/or</FONT>
    performance shares in the event of participant&#146;s
    termination of employment or service, as determined by the
    Committee. If the Committee desires to qualify performance-based
    awards under Section&#160;162(m) of the Code, the performance
    goals will consist of any of the following:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (a)&#160;Net earnings or net income (before or after taxes,
    depreciation and amortization);
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (b)&#160;Earnings per share;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (c)&#160;Net sales or revenues growth;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (d)&#160;Net operating profit;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (e)&#160;Return measures (including, but not limited to, return
    on assets, capital, working capital, equity, sales, or revenue);
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (f)&#160;Cash flow (including, but not limited to, operating
    cash flow, free cash flow, cash flow return on equity, and cash
    flow returns on investment);
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (g)&#160;Earnings before taxes, interest, depreciation
    <FONT style="white-space: nowrap">and/or</FONT>
    amortization;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (h)&#160;Gross or operating margins;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (i)&#160;Productivity ratios;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (j)&#160;Share price (including, but not limited to, growth
    measures and total shareholder return);
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (k)&#160;Expense target;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (l)&#160;Margins;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (m)&#160;Operating efficiency;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (n)&#160;Market share;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (o)&#160;Customer satisfaction;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (p)&#160;Working capital targets;&#160;and
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (q)&#160;Economic value added or
    EVA<SUP style="font-size: 85%; vertical-align: text-top">&#174;</SUP>

    (net operating profits after tax minus the sum of capital
    multiplied by the cost of capital).
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Performance goals may be related to a specific customer or group
    of customers or geographic region, and may be measured on a
    Company, subsidiary,
    <FONT style="white-space: nowrap">and/or</FONT>
    affiliate, division, business unit, service line, segment or
    geographic basis or any combination thereof. Performance goals
    may reflect absolute entity performance or a relative comparison
    of entity performance to the performance of a peer group of
    entities or published or special indexes or other external
    measures of the selected performance goals. Performance goals
    may exclude any extraordinary or non-recurring items and may,
    but need not, be based upon an increase or positive result under
    the above criteria. The performance goals may not include solely
    the mere continued employment of the participant. However, an
    award under the Plan may become vested
    <FONT style="white-space: nowrap">and/or</FONT>
    payable contingent on the participant&#146;s continued
    employment or service,
    <FONT style="white-space: nowrap">and/or</FONT>
    employment or service at the time the award becomes vested
    <FONT style="white-space: nowrap">and/or</FONT>
    payable, in addition to performance goals. The Committee has the
    sole discretion to select one or more periods of time over which
    the attainment of one or more performance goals will be measured
    for the purpose of determining a participant&#146;s right to,
    and the vesting
    <FONT style="white-space: nowrap">and/or</FONT>
    payment of, an award that will become vested
    <FONT style="white-space: nowrap">and/or</FONT>
    payable on performance goals. The Committee also has the
    authority to provide for accelerated vesting
    <FONT style="white-space: nowrap">and/or</FONT>
    payment of any award based on the achievement of performance
    goals. The amount of an award that will become vested
    <FONT style="white-space: nowrap">and/or</FONT>
    payable if the performance goals are achieved (or an objective
    formula for, or method of, computing such amount) must be
    established in writing by the Committee generally no later than
    90&#160;days after the start of the fiscal year (and before the
    lapse of 25% of the period of service to which the performance
    goals relate). The Committee must certify in writing that the
    performance goals are achieved before payment of the award.
</DIV>
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    <BR>
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>Cash-Based Awards and Other Stock-Based
    Awards.</I>&#160;&#160;The Plan also provides for the grant of
    cash-based awards and other types of equity-based or
    equity-related awards not otherwise described by the Plan as
    determined by the Committee. The Committee will determine the
    value of the cash-based awards and other stock-based awards and
    may establish performance goals, the achievement of which is
    required for payment. In the event the Committee establishes
    performance goals, the number
    <FONT style="white-space: nowrap">and/or</FONT> value
    of cash-based awards or other stock-based awards that will be
    paid out will depend on the extent to which performance goals
    are met. The Committee shall determine the extent to which the
    participant shall have the right to receive cash-based awards or
    other stock-based awards in the event of the participant&#146;s
    termination of employment or service.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    If the Committee desires to qualify restricted stock, restricted
    stock units, performance units or performance shares as qualfied
    performance-based awards that are exempt from the
    $1&#160;million deduction limit of Section&#160;162(m) of the
    Code, the performance goals must be objectively determinable and
    limited to one or more of any of the criteria set forth above
    under &#147;-Performance Units and Performance Shares.&#148;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>Non-Employee Director Awards.</I>&#160;&#160;The Board or
    Committee shall determine all awards to non-employee directors.
    The terms of any such awards shall be set forth in a written
    award agreement.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>Maximum Awards for Employees.</I>&#160;&#160;Generally, the
    Plan limits the number or amount of awards that may be granted
    to any individual employee or director in any single calendar
    year as follows (subject to adjustment as described above):
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (a)&#160;1,000,000 options (including incentive stock options);
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (b)&#160;1,000,000 SARs;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (c)&#160;500,000&#160;shares of restricted stock or restricted
    stock units;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (d)&#160;500,000 performance shares or performance
    units;&#160;and
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (e)&#160;$7,500,000 or 500,000&#160;shares of cash-based or
    other stock-based awards.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    On April&#160;12, 2011, the Closing price of the Company&#146;s
    common stock on the NYSE was $4.18 per share.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">New Plan
    Benefits</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The selection of eligible participants who may receive awards
    under the Plan (if the amendments to the Plan are approved by
    the stockholders), and the size and the types of awards subject
    to issuance, will be determined by the Committee in its
    discretion in accordance with the Plan. The amount of any such
    awards under the Plan are not determinable at this time due to
    vesting, corporate performance and other future requirements
    that may be included in the award. Therefore, it is not possible
    to predict the future benefit or amounts that will be received
    by, or allocated to, any participant or participants in future
    years. If the amendments to the Plan had been in place prior to
    the last fiscal year, we believe that the awards granted under
    the Plan would have been substantially similar to those shown
    under &#147;Compensation of Executive Officers&#160;&#151;
    Grants of Plan Based Awards for 2010&#148; elsewhere in this
    proxy statement.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Certain
    Federal Income Tax Consequences</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The following is a brief summary of certain U.S.&#160;federal
    income tax consequences generally arising with respect to awards
    under the Plan.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    A participant generally will not recognize taxable income at the
    time an option is granted, and the Company will not be entitled
    to a tax deduction at such time. A participant will recognize
    compensation taxable as ordinary income (and subject to income
    and employment tax withholding in respect of an employee) upon
    exercise of a non-qualified stock option equal to the excess of
    the fair market value of the shares purchased over their
    exercise price, and the Company generally will be entitled to a
    corresponding deduction. A participant will not recognize income
    (except for purposes of the alternative minimum tax) upon
    exercise of an incentive stock option. If the shares acquired by
    exercise of an incentive stock option are held for the longer of
    two years from the date the option was granted and one year from
    the date it was exercised,
</DIV>
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    <BR>
    9
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    any gain or loss arising from a subsequent disposition of such
    shares will be taxed as long-term capital gain or loss, and the
    Company will not be entitled to any deduction. If, however, such
    shares are disposed of within the above-described period, then
    in the year of disposition, the participant will recognize
    compensation taxable as ordinary income equal to the excess of
    the lesser of (i)&#160;the amount realized upon disposition and
    (ii)&#160;the fair market value of the shares on the date of
    exercise over the exercise price, and the Company generally will
    be entitled to a corresponding deduction.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    A participant generally will not recognize taxable income at the
    time SARs are granted, and the Company will not be entitled to a
    tax deduction at such time. Upon exercise, the participant will
    recognize compensation taxable as ordinary income (and subject
    to income and employment tax withholding in respect of an
    employee) in an amount equal to the fair market value of any
    shares delivered and the amount of any cash paid by the Company.
    This amount generally is deductible by the Company as
    compensation expense.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    A participant will not recognize taxable income at the time
    restricted stock is granted, and the Company will not be
    entitled to a tax deduction at such time, unless the participant
    makes an election to be taxed at such time. If such election is
    not made, the participant will recognize compensation taxable as
    ordinary income (and subject to income and employment tax
    withholding in respect of an employee) at the time the
    restrictions lapse in an amount equal to the excess of the fair
    market value of the shares at such time over the amount, if any,
    paid for such shares. The amount of ordinary income recognized
    generally is deductible by the Company as compensation expense,
    except to the extent the deduction limits of Section&#160;162(m)
    of the Code apply. Restricted stock units generally will also be
    taxed as ordinary income in an amount equal to the fair market
    value of any shares delivered and the amount of cash paid by the
    Company.
</DIV>

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Our Board
    unanimously recommends a vote FOR the approval of the amendment
    to the BlueLinx Holdings Inc. 2006 Long-Term Equity Incentive
    Plan (as amended and restated effective May&#160;21,
    2008).</FONT></B>
</DIV>

<A name='G25938106'>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">PROPOSAL&#160;4:<BR>
    </A> <BR>
    APPROVAL OF THE BLUELINX HOLDINGS INC. AMENDED AND RESTATED
    SHORT-TERM INCENTIVE PLAN</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    On January&#160;12, 2011, the Board approved the BlueLinx
    Holdings Inc. Short-Term Incentive Plan (as Amended and Restated
    Effective January&#160;1, 2011 (the &#147;STIP&#148;). The STIP
    changes and clarifies certain provisions and amends and restates
    in its entirety the BlueLinx Holdings Inc. Short-Term Incentive
    Plan (the &#147;Prior Plan&#148;).
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    In general, Section&#160;162(m) of the Code provides that a
    publicly held corporation may not deduct for federal income tax
    purposes, with respect to any tax year of the corporation,
    compensation paid to certain executives for such tax year to the
    extent such compensation exceeds $1,000,000 unless (i)&#160;such
    compensation is based on, and paid solely on the account of
    achievement of, certain pre-established objective performance
    goals, which are established by two or more &#147;outside
    directors&#148; and based on business criteria set forth in the
    plan or the requirements set forth in the plan and the awards
    are met, and (ii)&#160;the plan&#146;s terms are disclosed to
    and approved by the corporation&#146;s stockholders. The Board
    is requesting stockholder approval of the STIP in order for the
    Company to have the ability to structure incentive compensation
    to avoid having the $1&#160;million deduction limit of
    Section&#160;162(m) of the Code applied to certain parts of
    awards to be granted under the STIP.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    For the foregoing reasons, the Board is asking the stockholders
    of the Company for, and recommends, the approval of the STIP.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The principal terms of the STIP are described below. The full
    text of the STIP is set forth in <B>Appendix&#160;&#147;B&#148;
    </B>of this Proxy Statement and the following discussion is
    qualified in its entirety by reference to such text.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Purpose
    of Plan</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The purpose of the STIP, as proposed by this Item&#160;4, is to
    permit the Company, through awards of annual bonuses, to
    reinforce the importance of teamwork for corporate success and
    to motivate employees to achieve maximum profitability and
    success of the Company.
</DIV>
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    <BR>
    10
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Administration</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The STIP will be administered by the Board&#146;s Compensation
    Committee. Subject to the limits and terms of the plan, the
    Committee will (i)&#160;interpret the STIP, (ii)&#160;establish
    rules and regulations relating to the operation of the STIP,
    (iii)&#160;determine the amount of any bonuses,
    (iv)&#160;appoint certain employees to act on its behalf as its
    representatives (except that such delegation is not permitted
    with respect to any bonuses that are intended to constitute
    performance-based compensation exempt from the $1&#160;million
    deduction limit of Section&#160;162(m) of the Code), and
    (iv)&#160;make all other determinations and take all other
    actions necessary or appropriate for the proper administration
    of the STIP. Determinations under the STIP with respect to the
    Company&#146;s Chief Executive Officer and other executive
    officers for any bonuses that are intended to constitute
    performance-based compensation exempt from the $1&#160;million
    deduction limit of Section&#160;162(m) of the Code will be made
    by a
    <FONT style="white-space: nowrap">sub-committee</FONT>
    of the Committee which will consist of two or more persons, all
    of whom shall be &#147;outside directors&#148; within the
    meaning of Section&#160;162(m) of the Code.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Employees
    To Whom Awards May Be Granted</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Awards may be granted under the STIP to full-time, salaried
    employees of the Company. As of April&#160;12, 2011, the Company
    had approximately 1,126 salaried employees eligible to
    participate under the Plan.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Awards</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Not later than 90&#160;days after the beginning of each fiscal
    year (and before the lapse of 25% of the period of service to
    which the performance goals relate), the Committee will
    establish performance goals for the year. The performance goals
    are the specific targets and objectives set by the Committee for
    any of the following performance measures:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (a)&#160;Net earnings or net income (before or after taxes,
    depreciation and amortization);
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (b)&#160;Earnings per share;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (c)&#160;Net sales or revenues growth;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (d)&#160;Net operating profit;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (e)&#160;Return measures (including, but not limited to, return
    on assets, capital, working capital, equity, sales, or revenue);
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (f)&#160;Cash flow (including, but not limited to, operating
    cash flow, free cash flow, cash flow return on equity, and cash
    flow returns on investment);
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (g)&#160;Earnings before taxes, interest, depreciation
    <FONT style="white-space: nowrap">and/or</FONT>
    amortization;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (h)&#160;Gross or operating margins;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (i)&#160;Productivity ratios;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (j)&#160;Share price (including, but not limited to, growth
    measures and total shareholder return);
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (k)&#160;Expense target;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (l)&#160;Margins;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (m)&#160;Operating efficiency;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (n)&#160;Market share;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (o)&#160;Customer satisfaction;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (p)&#160;Working capital targets;&#160;and
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (q)&#160;Economic value added or
    EVA<SUP style="font-size: 85%; vertical-align: text-top">&#174;</SUP>

    (net operating profits after tax minus the sum of capital
    multiplied by the cost of capital).
</DIV>
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The performance goals must be (i)&#160;objectively determinable
    and established in writing within the time period described
    above, (ii)&#160;uncertain of achievement at the time they are
    established, (iii)&#160;such that their achievement is
    determinable by a third party with knowledge of the relevant
    facts, and (iv)&#160;for the Chief Executive Officer and the
    other executive officers, for any bonuses that are intended to
    constitute performance-based compensation exempt from the
    $1&#160;million deduction limit of Section&#160;162(m) of the
    Code, otherwise consistent with the requirements for
    performance-based compensation. The performance goals may be
    measured on a Company, subsidiary, affiliate, division, business
    unit, service line, segment or geographic basis or any
    combination thereof. The performance goals may reflect absolute
    entity performance or a relative comparison of entity
    performance to the performance of a peer group of entities or
    published or special indexes or other external measures and may
    include or exclude any extraordinary or non-reoccurring items.
    The performance goals may, but need not be, based upon an
    increase or positive result under any of the foregoing criteria
    and could include, for example and not by way of limitation,
    maintaining the status quo or limiting the economic losses
    (measured, in each case, by reference to the specific criteria).
    The performance goals for any bonuses that are intended to
    constitute performance-based compensation exempt from the
    $1&#160;million deduction limit of Section&#160;162(m) of the
    Code may not include solely the mere continued employment of the
    participant. However, any bonus under the STIP may become
    payable contingent on the participant&#146;s continuing
    employment, or employment as of the time the bonus becomes
    payable, in addition to the achievement of performance goals.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The bonus targets may be described as a percentage of the
    participants&#146; base salary at the time the performance goal
    is established, and may be expressed as a range of outcomes,
    such as &#147;threshold,&#148; &#147;target&#148; and
    &#147;maximum,&#148; based on the level of achievement of the
    performance goals.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The Company funds bonuses under the STIP out of a bonus pool,
    which is calculated in accordance with a formula specified in
    the STIP. The bonus pool consists of both a discretionary
    component and a non-discretionary component. Not later than the
    required time described above, the Committee will determine the
    percentage of the bonus pool to be allocated to each of the
    discretionary component and the non-discretionary component. The
    Committee, or the Committee&#146;s delegates, will determine the
    amount of the discretionary component of the bonus pool, if any,
    to award each participant (other than the Chief Executive
    Officer and any other executive officer) after reviewing his or
    her individual performance and contribution to the Company. The
    amount of the discretionary component of the bonus pool awarded
    to the Chief Executive Officer or any other executive officer
    will be equal to the participant&#146;s funding amount, which is
    a set amount, determined by an established formula, based on
    achievement of the respective performance goals (the
    &#147;Participant Funding Amount&#148;), which amount then will
    be subject to adjustment (but not increases for any bonuses that
    are intended to constitute qualified performance-based
    compensation exempt from the $1&#160;million deduction limit of
    Section&#160;162(m) of the Code) by the Committee, after
    reviewing his individual performance and contribution to the
    Company. The Committee retains the discretion to reduce (but not
    increase) the amount of any discretionary component otherwise
    awarded to the Chief Executive Officer or any other executive
    officer that is intended to constitute qualified
    performance-based compensation exempt from the $1&#160;million
    deduction limit of Section&#160;162(m) of the Code (including a
    reduction in such amount to zero). The non-discretionary
    component of the bonus pool for a fiscal year equals the total
    bonus pool multiplied by the percentage of the bonus pool
    allocated by the Committee to the non-discretionary component
    for the fiscal year . The non-discretionary component of the
    bonus pool is allocated among participants in an amount equal to
    his or her Participant Funding Amount multiplied by the
    Non-Discretionary Allocation Percentage. Notwithstanding the
    foregoing, in the event that the Committee determines that a
    participant&#146;s performance warrants a lesser incentive
    compensation payment, the participant&#146;s allocation may be
    reduced or forfeited. The non-discretionary component of the
    bonus pool may not be increased. The Committee will certify the
    achievement of the applicable performance goals before any
    bonuses will be paid. Bonuses will be paid, if at all, no later
    than
    1<FONT style="vertical-align: text-top; font-size: 70%;">1</FONT>/<FONT style="font-size: 70%;">2</FONT>&#160;months
    following the end of the applicable year to which the bonuses
    relate.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    In no event will any bonus payable to the Chief Executive
    Officer under the STIP for any fiscal year that is intended to
    constitute qualified performance-based compensation exempt from
    the $1&#160;million deduction limit of Section&#160;162(m) of
    the Code exceed $3,000,000, and in no event will any such bonus
    payable to any
</DIV>
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    executive officer (other than the Chief Executive Officer) under
    the STIP for any fiscal year exceed $2,000,000.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">New Plan
    Benefits</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The selection of eligible participants who may receive awards
    under the STIP, and the size and the types of awards subject to
    issuance, will be determined by the Committee in its discretion
    in accordance with the STIP. The amount of any such awards under
    the STIP are not determinable at this time due to corporate
    performance and other future requirements that may be included
    in the award. Therefore, it is not possible to predict the
    future benefit or amounts that will be received by, or allocated
    to, any participant or participants in future years. If the
    amendments to the STIP had been in place prior to the last
    fiscal year, we believe that the awards granted under the STIP
    would have been substantially similar to those shown under
    &#147;Compensation of Executive Officers&#160;&#151; Grants of
    Plan Based Awards for 2010&#148; elsewhere in this proxy
    statement.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Change in
    Control.</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    In the event of a change of control of the Company during any
    fiscal year, the Committee may take such action with respect to
    the STIP and any bonuses payable during the fiscal year, as is
    consistent with and otherwise not contrary to the provisions of
    Section&#160;162(m) of the Code with respect to bonuses payable
    to the Chief Executive Officer and the other executive officers
    that are intended to constitute qualified performance-based
    compensation exempt from the $1&#160;million deduction limit of
    Section&#160;162(m) of the Code.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Amendment
    and Termination.</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The STIP may be amended or terminated by the Board at any time,
    except that, to the extent required to satisfy the requirements
    of Section&#160;162(m) of the Code, no amendment will be
    effective without the approval of the stockholders of the
    Company. In addition, no amendment will, after the
    90<SUP style="font-size: 85%; vertical-align: top">th</SUP> day

    of the fiscal year (or, if earlier, after 25% of the service
    period has elapsed), cause any bonuses payable under the STIP
    for the fiscal year to the Chief Executive Officer or the other
    executive officers that are intended to constitute qualified
    performance-based compensation exempt from the $1&#160;million
    deduction limit of Section&#160;162(m) of the Code to be
    increased as compared to the amount that would have been paid in
    accordance with the terms established within such period.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Federal
    Income Tax Consequences</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    In general, any employee who receives an amount that is paid by
    reason of an award granted under the STIP must recognize for
    federal income tax consequences, at the time of the payment,
    ordinary compensation income (subject to income and employment
    tax withholding) equal to such amount, and the Company will be
    entitled to a deduction for the same amount.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Effect of
    Management Vote on Proposal</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Since the directors and officers of the Company beneficially own
    4,258,966&#160;shares of our common stock, or 12.82% of the
    outstanding voting shares as of the Record Date, their votes on
    the proposal are not likely to have a material impact on whether
    this proposal is adopted.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <B>Our Board recommends a vote FOR adoption of the BlueLinx
    Holdings Inc. Short-Term Incentive</B>
</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <B>Plan (as amended and restated effective January&#160;1,
    2011).</B>
</DIV>
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<A name='G25938107'>
<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">PROPOSAL&#160;5:<BR>
    </FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">ADVISORY,
    NON-BINDING VOTE TO APPROVE THE COMPENSATION OF OUR
    NAMED</FONT></B>
</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <B>EXECUTIVE OFFICERS</B>
</DIV>
</A>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    As required pursuant to Section&#160;14A of the Exchange Act, we
    seek a non-binding advisory vote from our stockholders to
    approve the compensation of our executives as described under
    &#147;Compensation Discussion and Analysis&#148; and the tabular
    disclosure regarding named executive officer compensation
    (together with the accompanying narrative disclosure) in this
    proxy statement (see pages&#160;23 to 35). This proposal,
    commonly known as a
    <FONT style="white-space: nowrap">say-on-pay</FONT>
    proposal, gives our stockholders the opportunity to express
    their views on our executive compensation. Because your vote is
    advisory, it will not be binding on the Board. However, the
    Compensation Committee will take into account the outcome of the
    vote when making future executive compensation decisions.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    As discussed below in our Compensation Discussion and Analysis
    (&#147;CD&#038;A&#148;), our primary goal is to establish a
    compensation program that serves the long-term interests of the
    Company and our stockholders by aligning management&#146;s
    interests with that of our stockholders through equity ownership
    and by promoting the attainment of certain individual and
    corporate goals. In addition, our compensation program is
    designed to attract and retain top quality executives with the
    qualifications necessary for the long-term financial success of
    the Company. Key elements of our compensation philosophy include:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    Compensation decisions are driven by a
    <FONT style="white-space: nowrap">pay-for-performance</FONT>
    philosophy, which takes into account performance by both the
    Company and the individual;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    Performance is determined with reference to pre-established
    goals, both with respect to the Company and the individual,
    which we believe enhances the individual executive&#146;s
    performance;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    Where possible, a significant component of total direct
    compensation should consist of variable compensation;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    Total compensation opportunity should be comparable to the
    median ranges in the marketplace within which we
    compete;&#160;and
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    Increased compensation can be earned through an
    individual&#146;s increased contribution to the Company.
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The Compensation Committee has and will continue to take action
    to structure our executive compensation practices in a manner
    that is performance-based with a view towards serving the
    long-term interests of the Company and our stockholders. The
    Board believes that the executive compensation as described in
    this proxy statement aligns with our compensation philosophy.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <B>Our Board recommends a vote FOR the following advisory
    resolution:</B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <B>&#147;RESOLVED, that the compensation paid to the
    company&#146;s named executive officers as disclosed pursuant to
    Item&#160;402 of
    <FONT style="white-space: nowrap">Regulation&#160;S-K,</FONT>
    including the CD&#038;A, the compensation tables and narrative
    discussion, is hereby approved.&#148;</B>
</DIV>

<A name='G25938108'>
<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">PROPOSAL&#160;6:<BR>
    </FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">ADVISORY,
    NON-BINDING VOTE WITH RESPECT TO THE FREQUENCY STOCKHOLDERS WILL
    VOTE ON THE COMPENSATION OF OUR NAMED EXECUTIVE
    OFFICERS</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    As required pursuant to Section&#160;14A of the Exchange Act, we
    seek a non-binding advisory vote from our stockholders regarding
    the desired frequency for holding future non-binding advisory
    <FONT style="white-space: nowrap">say-on-pay</FONT>
    votes.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    This proposal gives our stockholders the opportunity to express
    their views as to whether
    <FONT style="white-space: nowrap">say-on-pay</FONT>
    votes should occur every one, two or three years. Because your
    vote is advisory, it will not be binding on the Board. However,
    the Board will carefully consider the outcome of the frequency
    vote and other communications from stockholders when making
    future decisions regarding the frequency of
    <FONT style="white-space: nowrap">say-on-pay</FONT>
    votes.
</DIV>
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    After careful consideration of the various arguments supporting
    each frequency level, the Board believes that submitting the
    advisory vote on executive compensation to stockholders every
    three years is the most appropriate alternative at this time. We
    believe a triennial vote is consistent with our philosophy that
    our compensation practices should take into account long-term
    results in order to further align the interests of management
    with those of our stockholders. Further, an advisory vote every
    three years will provide us with the most effective timeframe to
    respond to stockholders&#146; feedback and provide us with
    sufficient time to engage with stockholders to analyze and
    respond to the vote results. Accordingly, as indicated below,
    the Board of Directors recommends that you vote in favor of a
    triennial vote on our executive compensation when considering
    the following resolution:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    &#147;RESOLVED, that an advisory vote of the Company&#146;s
    stockholders to approve the compensation of the Company&#146;s
    named executive officers be held at an annual meeting of
    stockholders every year, every two years, or every three years,
    whichever frequency receives the highest number of stockholder
    votes in connection with the adoption of this resolution.&#148;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The proxy card provides stockholders with four choices (every
    one, two, or three years, or abstain). Stockholders are not
    voting to approve or disapprove the Board&#146;s recommendation.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <B>Our Board recommends a vote for a frequency of THREE
    YEARS.</B>
</DIV>

<A name='G25938109'>
<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">INFORMATION
    ABOUT THE BOARD OF DIRECTORS</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Our Board met five times during 2010. Each incumbent director
    attended at least 75% of the total of all Board and committee
    meetings he was entitled to attend during 2010.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Our Board has reviewed the independence of each of its members
    based on the criteria for independence set forth under
    applicable securities laws, including the Securities Exchange
    Act of 1934, as amended (the &#147;Exchange Act&#148;),
    applicable rules and regulations of the SEC and applicable rules
    and regulations of the NYSE. The NYSE Listed Company Manual and
    corresponding listing standards provide that, in order to be
    independent, the Board must determine that a director has no
    material relationship with the Company other than as a director.
    The Board has reviewed the relationships between each Board
    member and the Company. Based on its review, the Board has
    affirmatively determined, by resolution of the Board as a whole,
    that the following directors have no material relationship with
    us or any other matter of any kind that would impair their
    independence for purposes of serving on our Board and,
    therefore, satisfy the requirements to be considered independent
    under the NYSE listing standards applicable to the Board as well
    as satisfying the independence requirements applicable to audit
    committee membership: Richard S. Grant, Richard B. Marchese and
    Alan H. Schumacher. Mr.&#160;Marchese&#146;s service on the
    audit committees of three other public companies has been
    determined by the Board not to impair his ability to serve on
    the Company&#146;s Audit Committee.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    As further described under &#147;Controlled Company,&#148;
    below, because we are a &#147;controlled company,&#148; we are
    exempt from the requirement that our Board be comprised of a
    majority of independent directors. Five members of our current
    Board are current or former employees of, or advisors to,
    Cerberus, the indirect holder of a majority of the outstanding
    shares of our common stock, and as such are not independent.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Our business and affairs are managed by our Board. To assist it
    in carrying out its responsibilities, our Board has established
    the two standing committees described below, under
    &#147;Committees of the Board of Directors.&#148; The charter
    for each of these committees, as in effect from time to time,
    may be found on our website, <U>www.bluelinxco.com</U>. Each of
    these committees has the right to retain its own legal counsel
    and other advisors. While we do not have a formal attendance
    policy, all of our directors are encouraged to attend our Annual
    Stockholder Meeting. Seven of our ten directors attended the
    2010 Annual Meeting of Stockholders.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Board
    Structure and Risk Oversight</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    We have separate persons serving as Chairman of the Board and
    Chief Executive Officer. Howard S. Cohen is our Chairman and
    chairs our Board meetings. George R. Judd is our President and
    Chief Executive Officer. The Chairman of the Board provides
    general oversight and high level strategic planning for the
</DIV>
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    <BR>
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Company while the Chief Executive Officer manages the business
    of the organization with a focus on daily operations as they
    relate to the Company&#146;s long-term strategy. We believe this
    structure is appropriate for the Company at this time as it
    keeps board leadership separate from operational management.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Our Board monitors our exposure to a variety of risks. Risk may
    be addressed from time to time by the full Board or by one or
    more of our Board Committees. Senior management is responsible
    for identifying and managing material risks faced by the Company
    and periodically reports on such risks to the full Board or to
    the appropriate Committee. Our audit committee charter gives the
    Audit Committee responsibilities and duties that include
    discussing with management, the internal audit department and
    the independent auditors our major financial risk exposures and
    the steps management has taken to monitor, control and minimize
    such exposures. Liquidity risk, credit risk and risks associated
    with our debt facilities and cash management are handled
    primarily by our finance and accounting department, which
    provides regular reports to our Audit Committee. The
    Compensation Committee is responsible for reviewing whether our
    compensation programs encourage excessive risk taking by senior
    executive management. General business and operational risks are
    handled primarily by senior executive management, which
    discusses any such risks as necessary during its regular
    meetings with the Board. The Company also has established a risk
    committee, comprised of functional area leaders within the
    Company, which assists the internal audit group with monitoring
    and addressing the Company&#146;s risks.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Lead
    Director</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The lead director&#146;s duties generally include serving as the
    chairperson for all executive sessions of the non-management
    directors and communicating to the Chief Executive Officer the
    results of non-management executive board sessions.
    Mr.&#160;Cohen, the Chairman of the Board, currently serves as
    the Company&#146;s lead director. Any interested party may
    contact the lead director by directing such communications to
    the lead director
    <FONT style="white-space: nowrap">c/o&#160;Corporate</FONT>
    Secretary, BlueLinx Holdings Inc., 4300 Wildwood Parkway,
    Atlanta, Georgia 30339. Any such correspondence received by us
    will be forwarded to the lead director.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Committees
    of the Board of Directors</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><I><FONT style="font-family: 'Times New Roman', Times">The
    Audit Committee</FONT></I></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Our Board established a separately-designated standing Audit
    Committee in accordance with Section&#160;3(a)(58)(A) of the
    Exchange Act. The purpose of the Audit Committee is to assist
    our Board in fulfilling its responsibilities to oversee our
    financial reporting process, including monitoring the integrity
    of our financial statements and the independence and performance
    of our internal and external auditors. The Audit Committee is
    directly responsible for the appointment, compensation,
    retention and oversight of our independent registered public
    accounting firm.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The Audit Committee met ten times in 2010. The Audit Committee
    currently consists of Messrs.&#160;Grant, Marchese and
    Schumacher. As discussed above, our Board has affirmatively
    determined that Messrs.&#160;Grant, Marchese and Schumacher are
    each &#147;independent,&#148; as such term is defined under the
    rules of the SEC and the listing standards of the NYSE
    applicable to audit committee membership, and each meets the
    NYSE&#146;s financial literacy requirements. Our Board has
    determined that Mr.&#160;Schumacher is an &#147;audit committee
    financial expert,&#148; as such term is defined under the
    applicable rules of the SEC.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The Audit Committee operates pursuant to a written charter, a
    copy of which can be found on our website at
    <U>www.bluelinxco.com</U>. Additionally, the audit committee
    charter is available in print to any stockholder who requests it
    by writing to BlueLinx Holdings Inc., attn: Corporate Secretary,
    4300 Wildwood Parkway, Atlanta, Georgia 30339.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The Audit Committee has adopted a procedure to receive
    allegations on any fraudulent accounting issues through a
    toll-free telephone number as set out in our code of conduct and
    ethics. See &#147;Corporate Governance Guidelines and Code of
    Ethics&#148; below.
</DIV>
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    <BR>
    16
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<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><I><FONT style="font-family: 'Times New Roman', Times">The
    Compensation Committee</FONT></I></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The Compensation Committee oversees the determination of all
    matters relating to employee compensation and benefits and is
    empowered to: (1)&#160;establish a compensation policy for
    executive officers, including setting base salaries and
    incentive compensation; (2)&#160;review compensation practices
    and trends and risks that may be created by the design of our
    compensation programs; (3)&#160;make recommendations as to
    compensation levels for executive officers; (4)&#160;approve
    employment contracts; (5)&#160;administer our equity and other
    incentive plans; and (6)&#160;undertake administration of other
    employee benefit plans. The Compensation Committee currently
    consists of Messrs.&#160;Marchese, Schumacher and Suwyn, and met
    three times during 2010. As further described under
    &#147;Controlled Company&#148; below, because we are a
    &#147;controlled company,&#148; we are exempt from the
    requirement that the Compensation Committee be comprised solely
    of independent directors. Mr.&#160;Suwyn was formerly an advisor
    to Cerberus, and as such, is not considered independent.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The Compensation Committee has formally engaged Hewitt
    Associates to serve as an advisor to the Committee on executive
    compensation issues and to provide recommendations as to
    executive compensation levels. Hewitt provides ongoing executive
    compensation advisory services for the Committee as its
    independent compensation consultant. Although the Committee
    referred to the compensation benchmarking survey provided by
    Hewitt in October 2008, Hewitt did not make any specific
    recommendations to the Committee in 2010. Hewitt did not provide
    any other services to the Company in excess of $120,000.
    Pursuant to the terms of its written charter, the Compensation
    Committee may delegate certain of its duties and
    responsibilities to a subcommittee consisting of one or more
    members of the Committee, or to executive officers of the
    Company. The Compensation Committee operates pursuant to a
    written charter, a copy of which can be found on our website at
    <U>www.bluelinxco.com</U>. Additionally, the charter is
    available in print to any stockholder who requests it by writing
    to BlueLinx Holdings Inc., attn: Corporate Secretary, 4300
    Wildwood Parkway, Atlanta, Georgia 30339.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    For more information on the role of the Compensation Committee
    and its processes and procedures for considering and determining
    executive officer compensation, see &#147;Compensation
    Discussion and Analysis&#148; beginning on page&#160;23 of this
    proxy statement.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Controlled
    Company</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    We are a &#147;controlled company&#148; for purposes of the NYSE
    listing requirements. Our basis for this determination is that
    Cerberus ABP Investor LLC, an affiliate of Cerberus, owns
    18,100,000, or approximately 54.46% of the outstanding shares of
    our common stock as of the Record Date. Accordingly, we are
    exempt from the NYSE listing requirements that would otherwise
    mandate (1)&#160;a majority of independent directors on our
    Board, (2)&#160;a nominating committee of our Board, comprised
    solely of independent directors, to select or recommend nominees
    to our Board, and (3)&#160;a compensation committee of our
    Board, comprised solely of independent directors, to determine
    the compensation of our executive officers.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Nomination
    Process</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Because we are a &#147;controlled company,&#148; we do not have
    a standing nominating committee comprised solely of independent
    directors or any other committee performing similar functions.
    Such matters are considered at meetings of our full Board. Due
    to the size of our Board, we do not foresee an immediate need to
    establish a separate nominating committee or adopt a charter to
    govern the nomination process. In addition, because we are a
    controlled company, we do not have a policy regarding our
    consideration of nominations or recommendations for director
    candidates by other stockholders. To the extent we receive any
    such nominations or recommendations, they will be considered at
    such time based on such factors as the Board considers relevant.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Our Board has generally used an informal process to identify and
    evaluate director candidates. We believe that identifying and
    nominating highly skilled and experienced director candidates is
    critical to our future. Our Board has previously engaged third
    parties to assist it in identifying qualified independent
    director candidates. Our Board encourages all directors,
    independent or otherwise, to identify potential director
    nominees. As a
</DIV>
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    <BR>
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    result, our Board believes that it is presented with a diverse
    and experienced group of candidates for discussion and
    consideration.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    During the evaluation process, our Board seeks to identify
    director candidates with the highest personal and professional
    ethics, integrity and values. While it has not adopted a formal
    diversity policy, in the context of the needs of our Board at
    any given point in time, our Board will seek candidates with
    diverse experience in business, finance and other matters
    relevant to a company such as ours, prominence in their
    profession, concern for the interests of our stockholders and an
    understanding of our business. Additionally, our Board requires
    that director nominees have sufficient time to devote to our
    business and affairs.
</DIV>

<A name='G25938110'>
<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">IDENTIFICATION
    OF EXECUTIVE OFFICERS AND DIRECTORS</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The following table contains the name, age and position with our
    company of each of our executive officers and directors as of
    April&#160;4, 2011. Their respective backgrounds are described
    in the text following the table. As described above, as a result
    of the decisions by Messrs.&#160;Marchese and Suwyn not to stand
    for reelection, the size of the Board will be reduced to eight
    members as of the Annual Meeting.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="43%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=02 type=quadleft -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=02 type=maindata -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=02 type=quadright -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="52%">&nbsp;</TD>	<!-- colindex=03 type=maindata -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
<DIV style="border-bottom: 1px solid #000000; width: 1%; padding-bottom: 1px">
    <B>Name</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
<DIV style="border-bottom: 1px solid #000000; width: 1%; padding-bottom: 1px">
    <B>Age</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
<DIV style="border-bottom: 1px solid #000000; width: 1%; padding-bottom: 1px">
    <B>Position</B>
</DIV>
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Howard S. Cohen
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="top">
    64
</TD>
<TD>&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="bottom">
    Chairman of the Board of Directors (Director since September
    2007, Chairman since March 2008)
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    George R. Judd
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="top">
    50
</TD>
<TD>&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="bottom">
    President and Chief Executive Officer Director (since October
    2008)
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    H. Douglas Goforth
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="top">
    47
</TD>
<TD>&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="bottom">
    Senior Vice President, Chief Financial Officer and Treasurer
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Dean A. Adelman
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="top">
    45
</TD>
<TD>&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="bottom">
    Chief Administrative Officer
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Richard S. Grant
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="top">
    64
</TD>
<TD>&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="bottom">
    Director (since 2005)
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Richard B. Marchese
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="top">
    69
</TD>
<TD>&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="bottom">
    Director (since 2005)
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Steven F. Mayer
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="top">
    51
</TD>
<TD>&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="bottom">
    Director (since 2004)
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Charles H. McElrea
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="top">
    60
</TD>
<TD>&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="bottom">
    Director (since 2004)
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Alan H. Schumacher
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="top">
    64
</TD>
<TD>&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="bottom">
    Director (since 2004)
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Mark A. Suwyn
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="top">
    68
</TD>
<TD>&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="bottom">
    Director (since 2005)
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Robert G. Warden
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="top">
    38
</TD>
<TD>&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="bottom">
    Director (since 2004)
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    M. Richard Warner
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="top">
    59
</TD>
<TD>&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="bottom">
    Director (since 2008)
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Executive
    Officers</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>George R. Judd </I>has served as our Chief Executive Officer
    since November 2008 and as our President since May 2004. Prior
    to that time, he worked for Georgia-Pacific Corporation in a
    variety of positions managing both inside and outside sales,
    national accounts and most recently as Vice President of Sales
    and Eastern Operations from
    <FONT style="white-space: nowrap">2002-2004.</FONT>
    From 2000 until 2002, Mr.&#160;Judd worked as Vice President of
    the North&#160;and Midwest regions of the Distribution Division.
    He served as Vice President of the Southeast region from 1999 to
    2000. Mr.&#160;Judd serves on the board of the Girl Scouts of
    Greater Atlanta and leads its design and construction committee.
    He graduated from Western Connecticut State University in 1984
    with a Bachelor&#146;s degree in Marketing.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>H.&#160;Douglas Goforth </I>has served as our Senior Vice
    President, Chief Financial Officer and Treasurer since February
    2008. From November 2006 until February 2008, Mr.&#160;Goforth
    served as Vice President and Corporate Controller for Armor
    Holdings, Inc. which was acquired by BAE Systems in July 2007.
    Previously he served as Corporate Controller for BlueLinx from
    May 2004 until October 2006, where he played a key role in our
    2004 IPO. From 2002 until 2004 he served as Controller for the
    Distribution Division of Georgia-Pacific Corporation.
    Mr.&#160;Goforth has 25&#160;years of combined accounting,
    finance, treasury, acquisition and management experience with
    leading distribution and manufacturing companies including
    Mitsubishi Wireless Communications, Inc., Yamaha Motor
    Manufacturing, Inc. and Ingersoll-Rand. Mr.&#160;Goforth serves
    on the
</DIV>
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    board of directors for the Arthritis Foundation of Georgia.
    Mr.&#160;Goforth is a North Carolina State Board Certified
    Public Accountant and earned a Bachelor of Science in Accounting
    from Mars Hill College in North&#160;Carolina.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

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    <I>Dean A. Adelman </I>has served as our Chief Administrative
    Officer since May 2008 and as our Vice President, Human
    Resources since October 2005. Prior to that time, he served as
    Vice President Human Resources, Staff Development&#160;&#038;
    Training for Corrections Corporation of America. Previously,
    Mr.&#160;Adelman served as Vice President Human Resources for
    Arby&#146;s Inc. (formerly RTM Restaurant Group) from 1998 to
    2002. From 1991 to 1998, Mr.&#160;Adelman served as senior
    counsel for Georgia-Pacific Corporation. Mr.&#160;Adelman
    received his Masters of Business Administration from the Kellogg
    School of Management at Northwestern University, a Juris Doctor
    degree from the University of Georgia School of Law, and a
    Bachelor of Arts degree from the University of Georgia.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Nominees
    for Election as Director</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>Howard S. Cohen </I>has served as Chairman of our Board since
    March 2008 and as a member of our Board since September 2007. He
    is a Senior Advisor to Cerberus. Mr.&#160;Cohen served as our
    Interim Chief Executive Officer from March 2008 through October
    2008 and as our Executive Chairman from March 2008 through March
    2009. Mr.&#160;Cohen possesses 33&#160;years of leadership
    experience, including service as President and CEO of four
    publicly-traded companies: GTECH Corporation, from 2001 to 2002;
    Bell&#160;&#038; Howell, from 2000 to 2001; Sidus Systems Inc.,
    from 1998 to 1999; and Peak Technologies Group, Inc., from 1996
    to 1998. Mr.&#160;Cohen has also managed independent divisions
    of three Fortune 500&#160;companies. Mr.&#160;Cohen serves as
    the Chairman of the Board of Directors of Albertsons LLC and
    Equable Ascent Financial, LLC, both of which are Cerberus
    portfolio companies. Mr.&#160;Cohen previously served on the
    Board of SSA Global Technologies, Inc. from 2005 until 2007.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Mr.&#160;Cohen&#146;s past experience as our interim Chief
    Executive Officer and Executive Chairman, financial expertise,
    management advisory expertise, experience as a director and
    officer of public companies, relationship with our largest
    stockholder and his performance as one of our Board members make
    him a valuable member of our Board.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>George R. Judd </I>has served as a member of our Board since
    October 2008. As an executive officer of our Company,
    Mr.&#160;Judd&#146;s background is described above.
    Mr.&#160;Judd&#146;s experience as our Chief Executive Officer,
    years of experience with Georgia-Pacific Corporation and
    BlueLinx in a variety of leadership roles, institutional
    knowledge, management skills, industry knowledge and his
    performance as one of our Board members make him a valuable
    member of our Board.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>Richard S. Grant </I>has served as a member of our Board
    since December 2005. Previously, Mr.&#160;Grant served as a
    director of The BOC Group plc, until his retirement in 2002.
    Over 30&#160;years of service with The BOC Group, Mr.&#160;Grant
    held various management positions, most recently as Chief
    Executive of BOC Process Gas Solutions, Chairman of CNC sa, a
    Mexican joint venture company, and he had group responsibility
    for Technology, Latin America and Continental Europe. Previous
    responsibilities included service as the BOC Regional Director
    for South Pacific/South Asia, Chairman of Elgas Ltd, an
    Australian LPG distributor, and before that as President of
    Ohmeda Medical Devices and Chief Executive Officer of Glasrock
    Home Healthcare Inc. Mr.&#160;Grant currently serves on the
    Board of Compass Minerals International Inc, where he is lead
    director, a member of the audit committee and the nominating
    corporate governance committee, of which he was previously
    Chairman. Mr.&#160;Grant previously served as a director of
    Distributed Energy Systems Corporation from 2006 to 2007.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Mr.&#160;Grant&#146;s experience managing distribution
    businesses, leadership experience, international board
    experience, transactional experience, financial expertise,
    experience as an officer and director of public companies,
    independence and his performance as one of our Board members
    make him a valuable member of our Board.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>Steven F. Mayer </I>has served as a member of our Board since
    May 2004. He has been Managing Director of Cerberus California,
    LLC and predecessor entities since November 2002 and also serves
    as Co-Head of Private Equity at Cerberus. Prior to joining
    Cerberus in 2002 and since 2001, Mr.&#160;Mayer was an Executive
    Managing
</DIV>
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    <BR>
    19
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Director of Gores Technology Group. Prior to joining Gores, from
    1996 to 2001, Mr.&#160;Mayer was a Managing Director of Libra
    Capital Partners, L.P. From 1994 until 1996, Mr.&#160;Mayer was
    a Managing Director of Aries Capital Group, LLC, a private
    equity investment firm that he co-founded. From 1992 until 1994,
    Mr.&#160;Mayer was a principal with Apollo Advisors, L.P. and
    Lion Advisors, L.P., affiliated private investment firms. Prior
    to that time, Mr.&#160;Mayer was an attorney with
    Sullivan&#160;&#038; Cromwell. Mr.&#160;Mayer is a member of the
    boards of directors of Spyglass Entertainment Holdings, LLC and
    Talecris Biotherapeutics Holdings Corp. Mr.&#160;Mayer received
    his A.B., cum laude, from Princeton University and his juris
    doctor degree, magna cum laude, from Harvard Law School.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Mr.&#160;Mayer&#146;s financial expertise, management advisory
    expertise, experience as a director of public companies,
    relationship with our largest stockholder and his performance as
    one of our Board members make him a valuable member of our Board.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>Charles H. (Chuck) McElrea </I>served as our Chief Executive
    Officer from May 2004 until his retirement from that position in
    October 2005, and has served as a member of our Board since May
    2004. Prior to that time, Mr.&#160;McElrea worked at
    Georgia-Pacific for 26&#160;years, most recently as President of
    the Distribution Division for four years and as Vice President
    of Finance, Information Technology and Strategy of
    Containerboard and Packaging for one year. Mr.&#160;McElrea held
    several other senior management positions including Vice
    President of Distribution Division&#160;Integrated Business
    Systems, Vice President of Packaging Division&#160;Business
    Planning&#160;&#038; Logistics, Vice President of
    Pulp&#160;&#038; Paper Logistics, Vice President of Purchasing
    and Vice President of the Bleached Board Division. He also held
    company positions in both manufacturing and finance/accounting.
    Mr.&#160;McElrea received a Bachelor&#146;s degree in Business
    from California Polytechnic State University in 1977.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Mr.&#160;McElrea&#146;s past experience as our Chief Executive
    Officer, years of experience with Georgia-Pacific Corporation
    and BlueLinx in a variety of leadership roles, institutional
    knowledge, industry knowledge and his performance as one of our
    Board members make him a valuable member of our Board.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>Alan H. Schumacher </I>has served as a member of our Board
    since May 2004. He is a director of Noranda Aluminum Holding
    Corporation, Equable Ascent Financial, LLC, North American Bus
    Industries, Inc., School Bus Holdings Inc. and Quality
    Distribution Inc. He is also a member of the board of managers
    of Quality Distribution LLC. Mr.&#160;Schumacher was a director
    of Anchor Glass Container Inc. from 2003 to 2006.
    Mr.&#160;Schumacher is a member of the Federal Accounting
    Standards Advisory Board and has served on that board since
    2002. Mr.&#160;Schumacher has 23&#160;years of experience
    working in various positions at American National Can
    Corporation and American National Can Group, where, from 1997
    until his retirement in 2000, he served as Executive Vice
    President and Chief Financial Officer and, from 1988 through
    1996, he served as Vice President, Controller and Chief
    Accounting Officer.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Mr.&#160;Schumacher&#146;s financial expertise (including his
    qualification as an audit committee financial expert),
    experience in the oversight of financial reporting and internal
    controls, experience as an officer and director of public
    companies, independence and his performance as one of our Board
    members make him a valuable member of our Board.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>Robert G. Warden </I>has served as a member of our Board
    since May 2004. Mr.&#160;Warden is a Managing Director of
    Cerberus, which he joined in February 2003. Prior to joining
    Cerberus, Mr.&#160;Warden was a Vice President at J.H. Whitney
    from May 2000 to February 2003, a principal at Cornerstone
    Equity Investors LLC from July 1998 to May 2000 and an associate
    at Donaldson, Lufkin&#160;&#038; Jenrette from July 1995 to July
    1998. Mr.&#160;Warden graduated with an AB from Brown University
    in 1995. Mr.&#160;Warden also serves on the boards of Aercap
    Holdings N.V., Equable Ascent Financial, LLC and Four Points
    Media Group LLC.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Mr.&#160;Warden&#146;s financial expertise, management advisory
    expertise, experience as a director of public companies,
    relationship with our largest stockholder and his performance as
    one of our Board members make him a valuable member of our Board.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>M.&#160;Richard Warner </I>has served as a member of our
    Board since March 2008. Mr.&#160;Warner is a consultant for
    Cerberus. He served as the Interim Chief Financial Officer of
    Equable Ascent Financial, LLC, a Cerberus portfolio company,
    from February 2009 until June 2009. Prior to his work with
    Cerberus, Mr.&#160;Warner was employed for more than
    20&#160;years in a variety of capacities at Temple-Inland Inc.,
    most recently as a Senior Advisor during 2006, President from
    2003 to 2005, Vice President&#160;&#038; Chief Administrative
    Officer from 1999
</DIV>
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    <BR>
    20
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    to 2003 and Vice President&#160;&#038; General Counsel from 1994
    to 2002. Prior to joining Temple-Inland, Mr.&#160;Warner was a
    commercial lawyer in private practice. Mr.&#160;Warner currently
    serves on the boards of Balcones Resources Inc. and Equable
    Ascent Financial, LLC. Mr.&#160;Warner received his BBA degree,
    magna cum laude, from Baylor University and his Juris Doctor
    degree from Baylor University Law School.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Mr.&#160;Warner&#146;s financial expertise, management advisory
    expertise, experience as a director and officer of public
    companies, industry knowledge and experience, relationship with
    our largest stockholder and his performance as one of our Board
    members make him a valuable member of our Board.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Current
    Directors Not Standing For Reelection</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>Richard B. Marchese </I>has served as a member of our Board
    since May 2005. He served as Vice President Finance, Chief
    Financial Officer and Treasurer of Georgia Gulf Corporation
    since 1989 before retiring at the end of 2003. Prior to 1989,
    Mr.&#160;Marchese served as the Controller of Georgia Gulf
    Corporation, and prior to that he served as the Controller of
    the Resin Division of Georgia-Pacific Corporation.
    Mr.&#160;Marchese is a member of the board of directors of Nalco
    Holding Company, Quality Distribution Inc. and TPC Group Inc.
    and a member of the board of managers of Quality Distribution
    LLC.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Mr.&#160;Marchese&#146;s extensive finance and operations
    experience, experience in the oversight of financial reporting
    and internal controls, experience as an officer and director of
    public companies, independence and his performance as one of our
    Board members make him a valuable member of our Board.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>Mark A. Suwyn </I>has served as a member of our Board since
    May 2005. Mr.&#160;Suwyn has served as the Chairman of NewPage
    Corporation and NewPage Holding Corporation from May 2005 to
    June 2010. Mr.&#160;Suwyn was the interim Chief Executive
    Officer of NewPage from January 2010 to February 2010, and was
    the Chief Executive Officer of NewPage from March 2006 until
    March 2009. Previously, he served as the Chairman and Chief
    Executive Officer of Louisiana-Pacific Corporation from 1996 to
    2004. From 1992 to 1995, Mr.&#160;Suwyn served as Executive Vice
    President of International Paper Co. Mr.&#160;Suwyn has also
    served as Senior Vice President of E.I. du Pont de Nemours and
    Company. Mr.&#160;Suwyn served on the boards of United Rentals
    Inc. from 2004 to 2007 and Unocal Corporation from 2004 to 2005.
    Mr.&#160;Suwyn currently serves on the board of Ballard Power
    Systems Inc. and Contech Construction Products Inc.
    Mr.&#160;Suwyn has previously served as a senior member of the
    operations team of Cerberus and as an advisor to Cerberus.
    Cerberus is the indirect holder of a majority of the outstanding
    shares of our common stock.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Mr.&#160;Suwyn&#146;s leadership, extensive managerial
    experience, management advisory expertise, experience as a
    director and officer of public companies, industry knowledge and
    experience, relationship with our largest stockholder and his
    performance as one of our Board members make him a valuable
    member of our Board.
</DIV>

<A name='G25938111'>
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    <B><FONT style="font-family: 'Times New Roman', Times">COMMUNICATIONS
    WITH THE BOARD OF DIRECTORS</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Stockholders and other interested parties who wish to send
    communications, including recommendations for director nominees,
    to our Board or any individual director may do so by writing to
    the Board of Directors, in care of our secretary, at our
    principal executive offices, BlueLinx Holdings Inc., attn:
    Corporate Secretary, 4300 Wildwood Parkway, Atlanta, Georgia
    30339. Your letter should indicate whether you are a
    stockholder. Depending on the subject matter, our Corporate
    Secretary will, as appropriate:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    forward the communication to the director to whom it is
    addressed or, in the case of communications addressed to the
    Board of Directors generally, to the chairman;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    attempt to handle the inquiry directly where it is a request for
    information about us;&#160;or
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    not forward the communication if it is primarily commercial in
    nature or if it relates to an improper topic.
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Communications from interested parties that are complaints or
    concerns relating to financial and accounting methods, internal
    accounting controls or auditing matters should be sent to the
    chairman of the Audit Committee, following the procedures set
    forth above. Director nominations will be reviewed for
</DIV>
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    <BR>
    21
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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    compliance with the requirements identified under
    &#147;Submission of Stockholder Proposals&#148; on page&#160;38
    of this proxy statement and if they meet such requirements, will
    be promptly forwarded to the director or directors identified in
    the communication.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    All communications will be summarized for our Board on a
    periodic basis and each letter will be made available to any
    director upon request.
</DIV>

<A name='G25938112'>
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<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">SECURITY
    OWNERSHIP OF MANAGEMENT AND CERTAIN BENEFICIAL OWNERS</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The following table sets forth, as of April&#160;4, 2011 (unless
    otherwise indicated in the footnotes), certain information with
    respect to our common stock owned beneficially by (1)&#160;each
    director or director nominee, (2)&#160;each named executive
    officer, (3)&#160;all executive officers and directors as a
    group, and (4)&#160;each person known by us to be a beneficial
    owner of more than 5% of our outstanding common stock. Unless
    otherwise noted, each of the persons listed has sole investment
    and voting power with respect to the shares of common stock
    included in the table. Beneficial ownership has been determined
    in accordance with
    <FONT style="white-space: nowrap">Rule&#160;13d-3</FONT>
    of the Exchange Act. Pursuant to the rules of the SEC, shares of
    our common stock that a beneficial owner has a right to acquire
    within 60&#160;days pursuant to the exercise of stock options
    are deemed to be outstanding for the purpose of computing
    percentage ownership of such owner.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
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    <TD width="3%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="8%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="8%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
</TR>
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<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Number of Shares<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Percentage of Shares<BR>
    </B>
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
<DIV style="border-bottom: 1px solid #000000; width: 1%; padding-bottom: 1px">
    <B>Name of Beneficial Owner</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Beneficially Owned</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Outstanding(10)</B>
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Stephen Feinberg(1)(2)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    18,100,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    54.49
</TD>
<TD nowrap align="left" valign="bottom">
    %
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Stadium Capital Management, LLC(3)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    1,960,687
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    5.90
</TD>
<TD nowrap align="left" valign="bottom">
    %
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Howard S. Cohen(4)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    1,650,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    4.97
</TD>
<TD nowrap align="left" valign="bottom">
    %
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    George R. Judd(5)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    1,354,735
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    4.08
</TD>
<TD nowrap align="left" valign="bottom">
    %
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Howard D. Goforth
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    461,375
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    1.39
</TD>
<TD nowrap align="left" valign="bottom">
    %
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Dean A. Adelman(6)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    395,303
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    1.19
</TD>
<TD nowrap align="left" valign="bottom">
    %
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Richard S. Grant(7)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    22,801
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    *
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Richard B. Marchese(8)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    12,801
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    *
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Steven F. Mayer(9)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Charles H. McElrea
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    350,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    1.05
</TD>
<TD nowrap align="left" valign="bottom">
    %
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Alan H. Schumacher
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    11,951
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    *
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Mark A. Suwyn
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Robert G. Warden(2)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    M. Richard Warner
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    All executive officers and directors as a group (12&#160;persons)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    4,258,966
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    12.82
</TD>
<TD nowrap align="left" valign="bottom">
    %
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="font-size: 1pt; margin-left: 0%; width: 13%;  align: left; border-bottom: 1pt solid #000000"></DIV>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>



<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

<TR>
    <TD width="1%"></TD>
    <TD width="1%"></TD>
    <TD width="98%"></TD>
</TR>

<TR>
    <TD align="right" valign="top">
    * </TD>
    <TD></TD>
    <TD valign="bottom">
    Less than one percent.</TD>
</TR>

</TABLE>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

<TR>
    <TD width="2%"></TD>
    <TD width="1%"></TD>
    <TD width="97%"></TD>
</TR>

<TR>
    <TD valign="top">
    (1) </TD>
    <TD></TD>
    <TD valign="bottom">
    Cerberus ABP Investor LLC is the record holder of
    18,100,000&#160;shares of our common stock. Mr.&#160;Feinberg
    exercises sole voting and investment authority over all of our
    securities owned by Cerberus ABP Investor LLC. Thus, pursuant to
    <FONT style="white-space: nowrap">Rule&#160;13d-3</FONT>
    under the Exchange Act, Mr.&#160;Feinberg is deemed to
    beneficially own 18,100,000&#160;shares of our common stock.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD valign="top">
    (2) </TD>
    <TD></TD>
    <TD valign="bottom">
    The address for Messrs.&#160;Feinberg and Warden is
    <FONT style="white-space: nowrap">c/o&#160;Cerberus</FONT>
    Capital Management, L.P., 299 Park Avenue, New York, NY 10171.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD valign="top">
    (3) </TD>
    <TD></TD>
    <TD valign="bottom">
    Stadium Capital Management, LLC exercises shared voting and
    investment authority over 1,960,687&#160;shares of our stock in
    conjunction with Alexander M. Seaver and Bradley R. Kent. In
    addition, Stadium Capital Partners, L.P., also exercises shared
    voting and investment authority over 1,700,618 of these shares
    of our stock. The address for Stadium Capital Management, LLC,
    Alexander M. Seaver, Bradley R. Kent and Stadium Capital
    Partners L.P. is 550 NW Franklin Avenue, Suite&#160;478, Bend,
    Oregon 97701.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD valign="top">
    (4) </TD>
    <TD></TD>
    <TD valign="bottom">
    Mr.&#160;Cohen&#146;s ownership includes options to purchase
    750,000&#160;shares of our common stock which are exercisable as
    of April&#160;4, 2011, or that will become exercisable within
    60&#160;days of that date.</TD>
</TR>

</TABLE>
<!-- XBRL Pagebreak Begin -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <BR>
    22
</DIV><!-- END PAGE WIDTH -->
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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#G25938tocpage">Table of Contents</A></H5><P>

<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL Pagebreak End -->

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

<TR>
    <TD width="2%"></TD>
    <TD width="1%"></TD>
    <TD width="97%"></TD>
</TR>

<TR>
    <TD valign="top">
    (5) </TD>
    <TD></TD>
    <TD valign="bottom">
    Mr.&#160;Judd&#146;s ownership includes options to purchase
    78,647&#160;shares of our common stock which are exercisable as
    of April&#160;4, 2011, or that will become exercisable within
    60&#160;days of that date.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD valign="top">
    (6) </TD>
    <TD></TD>
    <TD valign="bottom">
    Mr.&#160;Adelman&#146;s ownership includes options to purchase
    35,169&#160;shares of our common stock which are exercisable as
    of April&#160;4, 2011, or that will become exercisable within
    60&#160;days of that date.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD valign="top">
    (7) </TD>
    <TD></TD>
    <TD valign="bottom">
    Mr.&#160;Grant&#146;s ownership includes options to purchase
    10,000&#160;shares of our common stock which are exercisable as
    of April&#160;4, 2011, or that will become exercisable within
    60&#160;days of that date.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD valign="top">
    (8) </TD>
    <TD></TD>
    <TD valign="bottom">
    Mr.&#160;Marchese&#146;s ownership includes options to purchase
    10,000&#160;shares of our common stock which are exercisable as
    of April&#160;4, 2011, or that will become exercisable within
    60&#160;days of that date.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD valign="top">
    (9) </TD>
    <TD></TD>
    <TD valign="bottom">
    The address for Mr.&#160;Mayer is
    <FONT style="white-space: nowrap">c/o&#160;Cerberus</FONT>
    California, LLC, 11812 San&#160;Vicente Boulevard, Los Angeles,
    CA 90049.</TD>
</TR>

</TABLE>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD width="96%"></TD>
</TR>

<TR>
    <TD valign="top">
    (10) </TD>
    <TD></TD>
    <TD valign="bottom">
    The percentage ownership calculations are based on
    33,215,906&#160;shares of our stock outstanding on April&#160;4,
    2011.</TD>
</TR>

</TABLE>

<A name='G25938113'>
<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">SECTION&#160;16
    BENEFICIAL OWNERSHIP REPORTING COMPLIANCE</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Section&#160;16(a) of the Exchange Act requires our directors
    and officers, and beneficial owners of more than 10% of our
    equity securities, to file initial reports of ownership and
    reports of changes in ownership with the SEC. Based solely on
    our review of the copies of such reports received by us with
    respect to transactions during 2010, or written representations
    from certain reporting persons, we believe that our directors,
    officers and persons who own more than 10% of our equity
    securities have complied with all applicable filing requirements
    for 2010, except that one late Form&#160;3 and one late
    Form&#160;4 were filed late with respect to grants of restricted
    stock to Mr.&#160;Scott Phillips in connection with his
    appointment as principal accounting officer.
</DIV>

<A name='G25938114'>
<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">COMPENSATION
    DISCUSSION AND ANALYSIS</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The Compensation Committee of our Board of Directors, referred
    to in this discussion as the Committee, is responsible for
    reviewing, establishing and approving the compensation of our
    named executive officers. Compensation paid to our Chief
    Executive Officer, Chief Financial Officer and the other named
    executive officers identified in the Summary Compensation Table
    is set forth under &#147;Compensation of Executive
    Officers&#148; below. The following discussion and analysis
    focuses on compensation to our named executive officers for 2010.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The Committee regularly consults with management regarding
    employee compensation matters. Mr.&#160;Judd&#146;s compensation
    was adjusted on November&#160;1, 2008 when he entered into an
    employment agreement with the Company to serve as our Chief
    Executive Officer. Our Board of Directors established a Search
    Committee in March 2008 to lead and coordinate the search for a
    permanent chief executive officer. The Search Committee included
    Messrs.&#160;Suwyn, Schumacher, Grant, and Cohen. The Search
    Committee engaged an executive search firm to assist in
    identifying qualified candidates for the chief executive officer
    role. The Search Committee members interviewed internal and
    external candidates for the role before ultimately recommending
    Mr.&#160;Judd for the position. The terms of his employment
    agreement were established based on a review of the compensation
    he was receiving in his capacity as our President and Chief
    Operating Officer, the compensation necessary to hire a
    qualified chief executive officer from outside of the Company,
    as well as our review of the market data for chief executive
    officer compensation at comparator companies which was provided
    to the Committee by its outside compensation consultant, Hewitt
    Associates, in its 2008 compensation benchmarking survey.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Our Chief Executive Officer makes compensation recommendations
    to the Committee for the other named executive officers. The
    Committee also considers market factors in making decisions
    about our compensation program. In this regard, in 2005, the
    Committee retained Hewitt Associates to advise it on executive
    compensation matters and to provide compensation recommendations
    as to our executive officers. The Committee and the Company
    periodically discuss compensation issues and solicit
    compensation advice and data from Hewitt. At the request of the
    Committee, Hewitt provided an updated compensation benchmarking
    study to the Company in October 2008. The following discussion
    and analysis, which was reviewed and
</DIV>
<!-- XBRL Paragraph Pagebreak -->
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<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <BR>
    23
</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#G25938tocpage">Table of Contents</A></H5><P>

<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL Pagebreak End -->

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    approved by the Committee, analyzes the objectives and results
    for 2010 of our named executive officer compensation policies
    and procedures
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Compensation
    Policies and Objectives</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Our primary goal is to establish a compensation program that
    serves the long-term interests of the Company and our
    stockholders by aligning management&#146;s interests with that
    of our stockholders through equity ownership and by promoting
    the attainment of certain individual and corporate goals. In
    addition, our compensation program is designed to attract and
    retain top quality executives with the qualifications necessary
    for the long-term financial success of the Company.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Our executive compensation program is based on the following
    principles:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    Compensation decisions are driven by a
    <FONT style="white-space: nowrap">pay-for-performance</FONT>
    philosophy, which takes into account performance by both the
    Company and the individual;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    Performance is determined with reference to pre-established
    goals, both with respect to the Company and the individual,
    which we believe enhances the individual executive&#146;s
    performance;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    Where possible, a significant component of total direct
    compensation should consist of variable compensation;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    Total compensation opportunity should be comparable to the
    median ranges in the marketplace within which we
    compete;&#160;and
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    Increased compensation can be earned through an
    individual&#146;s increased contribution to the Company.
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Compensation programs in which our named executive officers
    participate are designed to be competitive with the compensation
    programs of companies with which we compete for executive talent
    in order to enhance our ability to attract and retain key
    executive leadership. In this regard, the Committee directed the
    Company to engage Hewitt Associates to perform a benchmark study
    of the Company&#146;s compensation structure in 2008. In
    evaluating our compensation program, the Committee considered
    the level of compensation paid to executive officers in
    comparable executive positions within a comparator group
    consisting of eighteen distribution companies and two building
    products companies selected by BlueLinx with annual revenues
    between $645&#160;million and $10.8&#160;billion. The companies
    within the group were selected based on size, industry focus and
    organizational status and we believe as a group they represent
    the appropriate comparable labor market for executive talent.
    This group comprised the following companies: Amcon Distributing
    Company; Andersons Inc.; Applied Industrial Technologies Inc.;
    Beacon Roofing Supply Inc.; Building Materials Holding
    Corporation; Builders FirstSource Inc.; Fastenal Company; GATX
    Corp.; Genuine Parts Company; Huttig Building Products Inc.;
    Interline Brands Inc.; MSC Industrial Direct; Nash Finch Co.;
    RSC Holdings Inc.; Rush Enterprises Inc.; United Rentals Inc.;
    Universal Forest Products; Watsco Inc.; Wesco International
    Inc.; and WW Grainger Inc.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Hewitt&#146;s comprehensive benchmarking study focused on a
    number of elements to compare the Company to companies within
    these comparator groups, including base salaries, target bonuses
    and actual bonuses paid, actual annual equity awards, total cash
    compensation, benefits and total compensation. The Company and
    the Committee reviewed information from these comparator
    companies and used the data as a reference point to assist them
    in establishing the compensation program for the Company,
    setting our executive officers&#146; compensation and benefits
    to be competitive with those of executive officers in similar
    positions at these comparator companies and to achieve a balance
    of incentives to help achieve our performance objectives.
    Although the Committee does not tie executive compensation to a
    single reference benchmark or target within the comparator
    group, the Committee generally considers the
    50<SUP style="font-size: 85%; vertical-align: top">th</SUP> and

    75<SUP style="font-size: 85%; vertical-align: top">th</SUP>

    percentiles of companies within the comparator group. The
    benchmarking study is used as a comparative tool in the
    Committee&#146;s evaluation of the Company&#146;s executive
    compensation in relation to companies believed to represent the
    appropriate comparable labor market for executive talent.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The Committee periodically consults with Hewitt on compensation
    issues and may periodically engage consultants in the future to
    advise on the ongoing competitiveness of our compensation
    programs as warranted.
</DIV>
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<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <BR>
    24
</DIV><!-- END PAGE WIDTH -->
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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#G25938tocpage">Table of Contents</A></H5><P>

<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL Pagebreak End -->

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    In addition, the Committee periodically reviews and revises
    salary ranges and total compensation programs to develop
    compensation ranges that it believes will position us within the
    same range as market salaries for similar positions in our
    industry based on market information obtained from consultation
    with Hewitt, informal market surveys, various trade group
    publications and other publicly available information.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Elements
    of Compensation</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Compensation for our named executive officers consists of four
    general components:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    Base salary;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    Annual performance-based cash awards;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    Long-term equity incentive compensation;&#160;and
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    Other perquisite and benefit programs.
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The appropriate mix and amount of compensation for each named
    executive officer varies based on the level of the
    executive&#146;s responsibilities, as determined by the
    Committee in consultation with our Chief Executive Officer. The
    compensation structure for each of our named executive officers
    is largely established by his employment agreement. The
    Committee may increase any component of compensation provided by
    an employment agreement to any of our named executive officers.
    There is no established policy or formula for allocating any
    individual&#146;s total compensation between cash and non-cash,
    or between short-term and long-term incentives. This approach is
    designed to provide the Company with flexibility to respond to
    marketplace and individual factors in attracting and retaining
    executive talent and encouraging performance.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The Committee typically reviews and adjusts base salaries and
    awards of cash bonuses and equity-based compensation on an
    annual basis. Our Chief Executive Officer presents
    recommendations and proposals on compensation, which are
    developed in consultation with our Chief Administrative Officer
    and other Company representatives, to the Committee, including
    recommended base salaries, recommended structure, target levels
    and payout levels for the annual cash bonus program under the
    Company&#146;s short term incentive plan (&#147;STIP&#148;), and
    recommended equity awards to executive officers, and
    management&#146;s rationale for its recommendations. The
    Committee considers these recommendations before determining
    compensation.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><I><FONT style="font-family: 'Times New Roman', Times">Base
    Salary</FONT></I></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Base salaries represent a fixed portion of named executive
    officer compensation and vary by job responsibility. We provide
    base salary because it is standard in the marketplace and
    provides a stable part of compensation to encourage retention.
    Named executive officer salaries generally are reviewed and
    approved annually by the Committee. Additionally, periodic
    salary adjustments are considered upon a promotion, change in
    job responsibility or when otherwise necessary for equitable
    reasons. The Chief Executive Officer&#146;s base salary was
    established in his employment agreement, and the Committee
    consults with the Chief Executive Officer regarding the salaries
    of the other named executive officers. The Committee then
    considers such matters and approves base salary as to the named
    executive officers. The Committee primarily considers the
    recommendations of the Chief Executive Officer, market data, a
    general review of the executive&#146;s compensation
    (individually and relative to the other executives), and the
    individual performance of the executive.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    As a result of the continued difficult economic environment and
    its impact on the Company&#146;s results from operations, the
    Committee decided to freeze the named executive officers&#146;
    base salaries for 2010. However, as discussed in our 2009 Proxy
    Statement, the Committee recommended that
    Mr.&#160;Goforth&#146;s base salary be increased to $375,000
    beginning in January 2009. Mr.&#160;Goforth requested this
    recommended salary increase be deferred and his annual base
    salary remained unchanged during 2009. Beginning on
    January&#160;1, 2010, Mr.&#160;Goforth&#146;s annual base salary
    was adjusted to the $375,000 level previously recommended by the
    Committee in 2008.
</DIV>
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<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <BR>
    25
</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#G25938tocpage">Table of Contents</A></H5><P>

<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL Pagebreak End -->

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><I><FONT style="font-family: 'Times New Roman', Times">Annual
    Bonuses</FONT></I></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    We utilize cash bonuses as an incentive to promote achievement
    of individual and Company performance goals. This component of
    compensation places more emphasis on our annual financial
    performance and the potential rewards associated with future
    performance of the Company and the individual executive. Annual
    bonuses are determined based on agreements with the individual
    executive as well as pursuant to the Company&#146;s STIP. Cash
    incentives are designed to:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    Support our strategic business objectives;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    Promote the attainment of specific financial goals;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    Reward achievement of specific performance objectives;&#160;and
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    Encourage teamwork.
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Under the STIP, an annual bonus pool is established and funded
    based solely on performance as measured against established
    business
    <FONT style="white-space: nowrap">and/or</FONT>
    financial goals at different levels of the Company&#146;s
    operating structure. The Committee establishes the bonus pool
    based on Company performance. In general, the bonus pool is
    allocated to each participant based on the participant&#146;s
    &#147;target bonus percentage&#148; (a percentage of such
    participant&#146;s current base salary) and the extent to which
    the Company
    <FONT style="white-space: nowrap">and/or</FONT> such
    participant&#146;s operating group(s) meets the established
    business
    <FONT style="white-space: nowrap">and/or</FONT>
    financial goals. Each of the named executive officers is a
    participant in the STIP, and each of their annual bonuses are
    subject to adjustment by the Committee, in its discretion, based
    on the executive&#146;s individual performance and contribution
    to the Company during the year. The threshold, target and
    maximum bonus percentages for 2010 for each of the named
    executive officers as a percentage of each executive&#146;s base
    salary were as follows:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="73%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="3%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="3%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="2%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="2%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=04 type=gutter -->
    <TD width="3%" align="right">&nbsp;</TD>	<!-- colindex=04 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=04 type=body -->
    <TD width="3%" align="left">&nbsp;</TD>	<!-- colindex=04 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Threshold</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Target</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Maximum</B>
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    George R. Judd
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    50
</TD>
<TD nowrap align="left" valign="bottom">
    %
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    100
</TD>
<TD nowrap align="left" valign="bottom">
    %
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    200
</TD>
<TD nowrap align="left" valign="bottom">
    %
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    H. Douglas Goforth
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    32.5
</TD>
<TD nowrap align="left" valign="bottom">
    %
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    65
</TD>
<TD nowrap align="left" valign="bottom">
    %
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    130
</TD>
<TD nowrap align="left" valign="bottom">
    %
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Dean A. Adelman
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    25
</TD>
<TD nowrap align="left" valign="bottom">
    %
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    50
</TD>
<TD nowrap align="left" valign="bottom">
    %
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    100
</TD>
<TD nowrap align="left" valign="bottom">
    %
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    In February 2010, the Committee approved the STIP goals for
    2010, which provide for cash incentives upon the achievement of
    pre-established corporate goals. At such time, the Committee
    established the financial goals used in establishing bonus
    targets for 2010 under the STIP.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Generally, the Committee sets the target levels for financial
    performance metrics for the STIP in alignment with the
    Company&#146;s strategic plan. In making the annual
    determination of the threshold, target and maximum levels, the
    Committee may consider specific circumstances facing the Company
    during the year. For 2010, 100% of a named executive
    officer&#146;s potential STIP award was based on corporate
    earnings before interest, tax, depreciation and amortization
    (EBITDA) targets. This objective is measured separately against
    a threshold, target and maximum goal. For 2010, these goals were
    as follows:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="63%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="5%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="5%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="3%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="3%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=04 type=gutter -->
    <TD width="5%" align="right">&nbsp;</TD>	<!-- colindex=04 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=04 type=body -->
    <TD width="5%" align="left">&nbsp;</TD>	<!-- colindex=04 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Threshold&#160;($)</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Target&#160;($)</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Maximum&#160;($)</B>
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="11" align="center" valign="bottom">
    <B>(In millions)</B>
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    EBITDA
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    4.5
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    12
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    We define EBITDA for these purposes as net earnings plus
    interest, taxes, depreciation and amortization, as adjusted for
    non-cash items and other items that are allowed at the
    discretion of the Committee. We define free cash flow as
    operating cash flow minus capital expenditures.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    For purposes of STIP calculations, during fiscal 2010 the
    Company achieved EBITDA of ($11.9)&#160;million, which was below
    the threshold payout levels for the named executive officers.
    The Company determined that the Company&#146;s EBITDA
    achievement primarily was due to a slower than anticipated sales
    pace caused by the continued low numbers of new housing starts
    during the year. Therefore, management made a recommendation to
    the Committee that it was not appropriate to compensate the
    named executive officers based on the Company&#146;s EBITDA
    performance for fiscal 2010. The Committee agreed with
    management&#146;s recommendation and the named executive
    officers were not awarded any bonus compensation under the
    Company&#146;s STIP in
</DIV>
<!-- XBRL Paragraph Pagebreak -->
<!-- XBRL Pagebreak Begin -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <BR>
    26
</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#G25938tocpage">Table of Contents</A></H5><P>

<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL Pagebreak End -->

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    connection with fiscal 2010. The table below illustrates how we
    calculate STIP payments and the fact no such payments were made
    to our named executive officers in connection with fiscal 2010.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="43%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="3%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="3%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="2%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="2%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=04 type=gutter -->
    <TD width="3%" align="right">&nbsp;</TD>	<!-- colindex=04 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=04 type=body -->
    <TD width="3%" align="left">&nbsp;</TD>	<!-- colindex=04 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=05 type=gutter -->
    <TD width="4%" align="right">&nbsp;</TD>	<!-- colindex=05 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=05 type=body -->
    <TD width="4%" align="left">&nbsp;</TD>	<!-- colindex=05 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=06 type=gutter -->
    <TD width="3%" align="right">&nbsp;</TD>	<!-- colindex=06 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=06 type=body -->
    <TD width="3%" align="left">&nbsp;</TD>	<!-- colindex=06 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=07 type=gutter -->
    <TD width="2%" align="right">&nbsp;</TD>	<!-- colindex=07 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=07 type=body -->
    <TD width="2%" align="left">&nbsp;</TD>	<!-- colindex=07 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Portion of<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Target<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Actual<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Payout<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Payout<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Total<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Related to<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Related to<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Actual<BR>
    </B>
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Base<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Target<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>EBITDA<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>EBITDA<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Total<BR>
    </B>
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Salary<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Target<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Payout<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Goal (100%)<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Goal (0%)<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Payout<BR>
    </B>
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
<DIV style="border-bottom: 1px solid #000000; width: 1%; padding-bottom: 1px">
    <B>Officer</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>($)</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Bonus %</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>($)</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>($)</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>($)</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>($)</B>
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    George R. Judd
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    600,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    100
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    600,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    600,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    H. Douglas Goforth
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    375,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    65
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    243,750
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    243,750
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Dean A. Adelman
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    315,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    50
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    157,500
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    157,500
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    For 2011, the Committee established the named executive
    officers&#146; STIP financial performance objective as based
    solely on EBITDA. Due to the continued weak outlook for the
    housing market, we believe it will be a challenge to achieve the
    target financial goal in 2011 for funding of the STIP at its
    target funding level. The maximum financial goals were designed
    to be difficult to achieve, and we believe they will be.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><I><FONT style="font-family: 'Times New Roman', Times">Long
    Term Equity Incentive Plan</FONT></I></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The purpose of our Long Term Equity Incentive Plans, or LTIP, is
    to provide an incentive to our employees to work towards the
    achievement of our long term performance goals. A further
    purpose of the LTIP is to provide a means through which we may
    better attract able individuals to become employees of the
    Company by providing these individuals with stock ownership. We
    also consider the program a key retention tool. For all of these
    reasons, we believe this component of compensation further
    advances and aligns the interests of the Company and its
    stockholders. LTIP grants are made annually. On May&#160;29,
    2007, the Compensation Committee resolved to set the date on
    which annual LTIP grants would be made to executive officers and
    certain members of management as the second Tuesday of each
    fiscal year. The Committee has the discretion to make additional
    LTIP grants at any time during the year. Such grants generally
    will be in connection with new hires or promotions within the
    Company.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    In making decisions regarding long-term equity incentive awards
    for named executive officers, the Committee reviews the
    comparable equity award data for similar positions in our
    industry, market data and data from our compensation consultant,
    and also considers other relevant factors.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    On January&#160;12, 2010, the Committee awarded a total of
    652,737&#160;shares of restricted stock to the Company&#146;s
    executives, which included the following grants to the named
    executive officers: Mr.&#160;Judd (214,194 restricted shares);
    Mr.&#160;Goforth (124,946 restricted shares); and
    Mr.&#160;Adelman (107,097 restricted shares). The restricted
    stock awards vest three years from the date of the grant. The
    value of these awards was based on the market price of our
    common stock at the date of the grant. The Committee considered
    the total dollar value of each named executive officer&#146;s
    award when approving each grant.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Further information on equity ownership can be found below in
    &#147;Executive Compensation.&#148;
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><I><FONT style="font-family: 'Times New Roman', Times">Defined
    Contribution Plan</FONT></I></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The Company historically provides retirement benefits to the
    named executive officers, including matching contributions,
    under the terms of its tax-qualified 401(k) defined contribution
    plan. In 2009, the Company suspended its matching contributions
    to the 401(k) plan for all employees until business conditions
    improve. This suspension continued in effect for 2010. The named
    executive officers participate in the plan on substantially the
    same terms as our other participating employees. We believe that
    these benefits are comparable to those provided by comparable
    companies. The Company does not maintain any defined benefit or
    supplemental retirement plans for its executive officers.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><I><FONT style="font-family: 'Times New Roman', Times">Perquisites
    and Other Personal Benefits</FONT></I></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The Company provides the named executive officers with
    perquisites and other personal benefits that the Company
    believes are reasonable, competitive in the market and
    consistent with its overall compensation
</DIV>
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    program to better enable the Company to attract and retain
    superior employees for key positions. The named executive
    officers generally are provided a car allowance, payment of
    certain club dues, life insurance and reimbursement for
    relocation expenses, if applicable. The Committee periodically
    reviews the levels of perquisites and other personal benefits
    provided to named executive officers.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Costs of the perquisites and personal benefits described above
    for the named executive officers for 2010 that meet the
    threshold established by SEC regulations are included in the
    Summary Compensation Table in this Annual Report on
    <FONT style="white-space: nowrap">Form&#160;10-K</FONT>
    in the &#147;All Other Compensation&#148; column. See
    &#147;Executive Compensation.&#148;
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Employment
    Agreements</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    We use employment agreements to attract
    <FONT style="white-space: nowrap">and/or</FONT>
    retain executive officers to BlueLinx. We primarily serve the
    housing and remodeling industries which are historically
    cyclical industries. Employment agreements enhance our ability
    to attract and retain top executive talent by providing some
    degree of certainty in light of these major cycles. The
    Committee, with assistance from our human resources department
    and legal counsel both inside and outside of the Company,
    establish and negotiate the terms of the employment agreements.
    The Committee believes multi-year employment agreements are
    necessary to secure executive talent for the long-term benefit
    of the Company and our stockholders. The Committee further
    believes that not utilizing employment agreements would put us
    at a competitive disadvantage to our peers in recruiting
    executives. Our employment agreements also include
    confidentiality, non-competition and non-solicitation
    provisions, all for the benefit of the Company. Consistent with
    our compensation philosophy, the employment agreements provide
    for a significant component of each executive&#146;s annual
    compensation to be variable, as cash bonuses under our STIP are
    awarded based on Company performance against pre-established
    financial or operational goals. For example, no cash bonuses
    were paid to our named executive officers based on our fiscal
    2010 financial performance. Additionally, the value of annual
    equity compensation is determined by our common stock price so
    our executives&#146; interests are aligned with those of our
    stockholders in this regard.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><I><FONT style="font-family: 'Times New Roman', Times">Amended
    and Restated Employment Agreement with Chief Executive
    Officer</FONT></I></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    On January&#160;21, 2011, we entered into an Amended and
    Restated Employment Agreement with George R. Judd, our Chief
    Executive Officer. The Amended and Restated Employment Agreement
    expires on January&#160;20, 2013, except that it will be renewed
    automatically for an additional one-year period unless ninety
    days prior written notice is given by either party in advance of
    the expiration date of any such extended term. The Amended and
    Restated Employment Agreement provides that Mr.&#160;Judd will
    receive a base salary at the rate of $600,000 per year.
    Mr.&#160;Judd shall also be eligible to receive an annual bonus
    pursuant to the terms of our annual bonus plan, with the annual
    bonus potential to be a target of 100% of his base salary up to
    a maximum of 200% of base salary, based upon satisfaction of
    performance goals and bonus criteria to be defined and approved
    by the Compensation Committee in advance for each fiscal year in
    accordance with the terms of the applicable bonus plan. In
    addition, the Amended and Restated Employment Agreement provides
    that Mr.&#160;Judd is eligible to participate in all benefit
    programs for which senior executives are generally eligible. The
    Committee reviewed the Hewitt Associates benchmark study and
    considered the level of compensation paid to chief executive
    officers within the comparator group of companies as a factor in
    establishing his compensation.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Under his Amended and Restated Employment Agreement, the Company
    may terminate Mr.&#160;Judd&#146;s employment for cause or
    without cause. If Mr.&#160;Judd&#146;s employment is terminated
    without cause or he resigns for good reason, the Amended and
    Restated Employment Agreement provides Mr.&#160;Judd with, among
    other things, payment equal to one time his annual base salary
    in effect immediately prior to the date of termination, plus one
    time the cash bonus amount equal to the target bonus amount
    Mr.&#160;Judd was eligible to receive for the fiscal year prior
    to the year of the termination of his employment. Such sum is
    payable in twelve equal monthly installments commencing on the
    earlier to occur of the first business day of the seventh month
    after the date of termination or Mr.&#160;Judd&#146;s death. The
    Amended and Restated Employment Agreement also contains
    confidentiality provisions, as well as a covenant not to compete
    during the employment term and continuing for a period of one
    year following his date of termination in the event executive is
    terminated without cause, he voluntarily resigns or resigns for
    good reason, or the employment period ends. The Amended and
    Restated
</DIV>
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Employment Agreement supercedes and replaces
    Mr.&#160;Judd&#146;s Employment Agreement with the Company dated
    October&#160;30, 2008.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><I><FONT style="font-family: 'Times New Roman', Times">Amended
    and Restated Employment Agreement with Chief Financial
    Officer</FONT></I></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    On January&#160;21, 2011, we entered into an Amended and
    Restated Employment Agreement with H. Douglas Goforth, our
    Senior Vice President, Chief Financial Officer and Treasurer.
    The Amended and Restated Employment Agreement expires on
    January&#160;20, 2013, except that it will be renewed
    automatically for an additional one-year period unless ninety
    days prior written notice is given by either party in advance of
    the expiration date of any such extended term. The Amended and
    Restated Employment Agreement provides that
    Mr.&#160;Goforth&#146;s annual base salary shall be paid at the
    rate of $375,000 per year, prorated for the portion of any
    partial year during which he is employed by the Company.
    Mr.&#160;Goforth shall also be eligible to receive an annual
    bonus pursuant to the terms of the Company&#146;s annual bonus
    plan, with the annual bonus potential to be a target of 65% of
    his base salary up to a maximum of 130% of base salary, based
    upon satisfaction of performance goals and bonus criteria to be
    defined and approved by the Compensation Committee in advance
    for each fiscal year in accordance with the terms of the bonus
    plan. In addition, the Amended and Restated Employment Agreement
    provides that Mr.&#160;Goforth is eligible to participate in all
    benefit programs for which senior executives are generally
    eligible.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Mr.&#160;Goforth also received 60,000 restricted shares of the
    Company&#146;s common stock on February&#160;18, 2008 as part of
    his incentive package to join the Company. The shares were
    issued pursuant to the Company&#146;s 2004 Long Term Equity
    Incentive Plan. The shares vested effective as of
    February&#160;18, 2011. The Compensation Committee reviewed the
    Hewitt Associates benchmark study and considered the level of
    compensation paid to executive officers in comparable executive
    positions to Mr.&#160;Goforth within the comparator group of
    companies to establish his compensation under the Amended and
    Restated Employment Agreement.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Under his Amended and Restated Employment Agreement, the Company
    may terminate Mr.&#160;Goforth&#146;s employment for cause or
    without cause. If Mr.&#160;Goforth&#146;s employment is
    terminated without cause or he resigns for good reason, the
    Agreement provides Mr.&#160;Goforth with, among other things,
    payment equal to one time his annual base salary in effect
    immediately prior to the date of termination, plus one time the
    cash bonus amount equal to the target bonus amount
    Mr.&#160;Goforth was eligible to receive for the fiscal year
    prior to the year of the termination of his employment. Such sum
    is payable in twelve equal monthly installments commencing on
    the earlier to occur of the first business day of the seventh
    month after the date of termination or Mr.&#160;Goforth&#146;s
    death. The Employment Agreement also contains confidentiality
    provisions, as well as a covenant not to compete during the
    employment term and continuing for a period of one year
    following his date of termination. The Amended and Restated
    Employment Agreement supercedes and replaces
    Mr.&#160;Goforth&#146;s Employment Agreement with the Company
    dated February&#160;11, 2008.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><I><FONT style="font-family: 'Times New Roman', Times">Amended
    and Restated Employment Agreement with Chief Administrative
    Officer</FONT></I></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    On January&#160;21, 2011, we entered into an Amended and
    Restated Employment Agreement with Dean A. Adelman, our Chief
    Administrative Officer. The Amended and Restated Employment
    Agreement expires on January&#160;20, 2013, except that it will
    be renewed automatically for an additional one-year period
    unless ninety days prior written notice is given by either party
    in advance of the expiration date of any such extended term.
    Mr.&#160;Adelman&#146;s annual base salary shall be paid at the
    rate of $315,000 per year. Mr.&#160;Adelman shall also be
    eligible to receive an annual bonus pursuant to the terms of our
    annual bonus plan, with the annual bonus potential to be a
    target of 50% of his base salary up to a maximum of 100% of base
    salary, based upon satisfaction of performance goals and bonus
    criteria to be defined and approved by the Compensation
    Committee in advance for each fiscal year in accordance with the
    terms of the applicable bonus plan. In addition, the Amended and
    Restated Employment Agreement provides that Mr.&#160;Adelman is
    eligible to participate in all benefit programs for which senior
    executives are generally eligible. The Compensation Committee
    reviewed the Hewitt Associates benchmark study and considered
    the level of compensation paid to executive officers in
    comparable executive positions to Mr.&#160;Adelman within the
    comparator group of companies to establish his compensation
    under the Amended and Restated Employment Agreement.
</DIV>
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Under his Amended and Restated Employment Agreement, the Company
    may terminate Mr.&#160;Adelman&#146;s employment for cause or
    without cause. If Mr.&#160;Adelman&#146;s employment is
    terminated without cause or he resigns for good reason, the
    Amended and Restated Employment Agreement provides
    Mr.&#160;Adelman with, among other things, payment equal to one
    time his annual base salary in effect immediately prior to the
    date of termination, plus one time the cash bonus amount equal
    to the target bonus amount Mr.&#160;Adelman was eligible to
    receive for the fiscal year prior to the year of the termination
    of his employment, payable in twelve equal monthly installments
    commencing on the earlier to occur of the first business day of
    the seventh month after the date of termination or
    Mr.&#160;Adelman&#146;s death. The Employment Agreement also
    contains confidentiality provisions, as well as a covenant not
    to compete during the employment term and continuing for a
    period of one year following his date of termination in the
    event executive is terminated without cause, he voluntarily
    resigns or resigns for good reason, or the employment period
    ends. The Amended and Restated Employment Agreement supercedes
    and replaces Mr.&#160;Adelman&#146;s Employment Agreement with
    the Company dated June&#160;4, 2009.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Risk
    Analysis of Compensation Program</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The Compensation Committee has reviewed our compensation program
    to determine if the elements encourage excessive or unnecessary
    risk taking that reasonably could have a material adverse effect
    on the Company. There is no objective way to measure risk
    resulting from a company&#146;s compensation program; therefore,
    such analysis is subjective in nature. After reviewing our
    compensation program, the Compensation Committee believes that
    the only elements that could incentivize risk taking are the
    annual cash incentives under the STIP and awards made under the
    LTIP with payouts dependent on the achievement of certain
    performance levels by the Company. Since base salaries are
    fixed, they do not encourage risk taking. The same is true of
    awards under the LTIP that include only time-based vesting.
    Based upon the value of each of these elements to the overall
    compensation mix and the relative value each has to the other,
    the Compensation Committee believes that the Company&#146;s
    compensation program is appropriately balanced. The Compensation
    Committee believes that the mix of short- and long-term awards
    minimizes risks that may be taken, as any risks taken for
    short-term gains ultimately could jeopardize not only the
    Company&#146;s ability to meet the long-term performance
    objectives, but also appreciation in the Company&#146;s stock
    price. In addition, the Compensation Committee believes that the
    establishment of reasonable performance goals, the capping of
    payouts and the avoidance of any steep payout changes at the
    various payout levels of the performance-based STIP and LTIP
    compensation components further reduce any risk-taking incentive
    that may be associated with these compensation elements. As a
    result, the Compensation Committee does not believe that our
    compensation program incentivizes unreasonable risk taking.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Internal
    Revenue Code Section&#160;162(m)</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    In making compensation decisions, the Compensation Committee
    also considers the potential impact of Section&#160;162(m) of
    the Internal Revenue Code of 1986, as amended
    (&#147;Section&#160;162(m)&#148;). Section&#160;162(m) disallows
    a tax deduction for any publicly held corporation for individual
    compensation exceeding $1&#160;million in any taxable year for
    the Chief Executive Officer and the other executive officers,
    other than compensation that is performance-based under a plan
    that is approved by the stockholders of the Company and meets
    other technical requirements. However, the Committee reserves
    the right to provide for compensation to executive officers that
    may not be deductible if it believes such compensation is in the
    best interests of the Company and its stockholders.
</DIV>
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<A name='G25938115'>
<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">COMPENSATION
    COMMITTEE REPORT</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The Compensation Committee reviewed and discussed the
    &#147;Compensation Discussion and Analysis&#148; set forth above
    with management. Based on such review and discussions, the
    Compensation Committee recommended to the Board that such
    Compensation Discussion and Analysis be included in this Proxy
    Statement and incorporated by reference into the Company&#146;s
    2010 Annual Report on
    <FONT style="white-space: nowrap">Form&#160;10-K.</FONT>
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Mark Suwyn, Chairman<BR>
    Alan Schumacher<BR>
    Richard Marchese
</DIV>

<A name='G25938116'>
<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">COMPENSATION
    OF EXECUTIVE OFFICERS</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">2010
    SUMMARY COMPENSATION TABLE</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The following table sets forth the cash and non-cash
    compensation for 2010, 2009 and 2008, awarded to or earned by
    our Chief Executive Officer, our Chief Financial Officer, and
    our Chief Administrative Officer during 2010. We refer to these
    individuals as our &#147;named executive officers.&#148;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

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    <TD width="3%" align="right">&nbsp;</TD>	<!-- colindex=07 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=07 type=body -->
    <TD width="3%" align="left">&nbsp;</TD>	<!-- colindex=07 type=hang1 -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=08 type=gutter -->
    <TD width="3%" align="right">&nbsp;</TD>	<!-- colindex=08 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=08 type=body -->
    <TD width="3%" align="left">&nbsp;</TD>	<!-- colindex=08 type=hang1 -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=09 type=gutter -->
    <TD width="3%" align="right">&nbsp;</TD>	<!-- colindex=09 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=09 type=body -->
    <TD width="3%" align="left">&nbsp;</TD>	<!-- colindex=09 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Non-Equity<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Stock<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Stock<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Incentive<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>All Other<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Salary<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Bonus<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Awards<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Options<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Plan Comp.<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Comp.<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Total<BR>
    </B>
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
<DIV style="border-bottom: 1px solid #000000; width: 1%; padding-bottom: 1px">
    <B>Name and Principal Position</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Year</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>($)</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>($)</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>($)(1)</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>($)(1)</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>($)(2)</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>($)</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>($)</B>
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="color: #000000; background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    George R. Judd,
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    2010
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    600,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    631,872
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    16,089
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    1,247,961
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="color: #000000; background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: 0pt; margin-left: 10pt">
    President and Chief
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    2009
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    600,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    603,794
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    17,275
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    1,221,069
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="color: #000000; background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: 0pt; margin-left: 10pt">
    Executive Officer(4)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    2008
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    473,077
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    661,140
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    546,172
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    29,630
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    1,710,019
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    H. Douglas Goforth,
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    2010
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    375,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    368,592
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    18,537
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    762,129
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: 0pt; margin-left: 10pt">
    CFO&#160;&#038; Treasurer(5)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    2009
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    326,923
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    352,214
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    16,530
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    695,667
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    2008
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    281,250
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    641,840
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    390,781
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    110,623
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    1,424,494
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="color: #000000; background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Dean A. Adelman,
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    2010
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    315,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    315,936
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    2,047
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    632,983
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="color: #000000; background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: 0pt; margin-left: 10pt">
    Chief Administrative
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    2009
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    315,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    301,897
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    3,030
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    619,927
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="color: #000000; background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: 0pt; margin-left: 10pt">
    Officer(6)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    2008
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    233,034
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    82,871
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    176,141
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    247,129
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    14,808
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    753,983
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="font-size: 1pt; margin-left: 0%; width: 13%;  align: left; border-bottom: 1pt solid #000000"></DIV>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>



<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

<TR>
    <TD width="2%"></TD>
    <TD width="1%"></TD>
    <TD width="97%"></TD>
</TR>

<TR>
    <TD align="right" valign="top">
    (1) </TD>
    <TD></TD>
    <TD valign="bottom">
    The amounts in this column were calculated based on the grant
    date fair value of our common stock, in accordance with FASB ASC
    Topic 718. The value of performance based shares included in
    this column was calculated based on the probable outcome of the
    performance conditions as of the grant date of the performance
    shares. Stock and performance share awards generally vest in
    various increments over multi-year periods. As a result, this
    grant date fair value may not be indicative of the ultimate
    value the executive may receive under these grants.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD align="right" valign="top">
</TD>
    <TD></TD>
    <TD valign="bottom">
    The amounts in this column for 2008 include performance shares
    valued as follows: Mr.&#160;Judd, 2008: $347,609;
    Mr.&#160;Goforth 2008: $189,840; Mr.&#160;Adelman, 2008:
    $92,610. If the maximum performance metrics were achieved the
    same performance shares would be valued as follows:
    Mr.&#160;Judd, 2008: $521,414; Mr.&#160;Goforth 2008: $284,760;
    Mr.&#160;Adelman, 2008: $138,915.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD align="right" valign="top">
</TD>
    <TD></TD>
    <TD valign="bottom">
    The performance shares issued in 2008 vested on
    December&#160;31, 2010 at 97% of the target number of
    performance shares issued.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD align="right" valign="top">
    (2) </TD>
    <TD></TD>
    <TD valign="bottom">
    For fiscal 2010, the Committee determined that the
    Company&#146;s EBITDA achievement fell below the threshold
    payout levels for the named executive officers. Management made
    a recommendation to the Committee that it was not appropriate to
    compensate the named executive officers based on the
    Company&#146;s EBITDA achievement for fiscal 2010. The Committee
    agreed with management&#146;s recommendation and the named
    executive officers were not awarded any bonus compensation based
    on the Company&#146;s financial performance in fiscal 2010. Any
    guaranteed bonuses or discretionary bonuses paid to a named
    executive officer are reflected separately in the column titled
    &#147;Bonus.&#148;</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD align="right" valign="top">
    (3) </TD>
    <TD></TD>
    <TD valign="bottom">
    The amounts in this column were calculated based on the grant
    date fair value of stock options computed using the
    Black-Scholes model, in accordance with FASB ASC Topic 718. For
    additional information regarding the assumptions used in
    determining fair value using the Black Scholes pricing model,
    see Note&#160;7, &#147;Stock-Based Compensation,&#148; to our
    audited consolidated financial statements.</TD>
</TR>

</TABLE>
<!-- XBRL Pagebreak Begin -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <BR>
    31
</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#G25938tocpage">Table of Contents</A></H5><P>

<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL Pagebreak End -->

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

<TR>
    <TD width="2%"></TD>
    <TD width="1%"></TD>
    <TD width="97%"></TD>
</TR>

<TR>
    <TD align="right" valign="top">
    (4) </TD>
    <TD></TD>
    <TD valign="bottom">
    Mr.&#160;Judd&#146;s &#147;All Other Compensation&#148; for 2010
    includes an auto allowance of $7,620; a club dues allowance of
    $6,000 and health benefits paid by the Company of $2,469.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD align="right" valign="top">
    (5) </TD>
    <TD></TD>
    <TD valign="bottom">
    Mr.&#160;Goforth&#146;s &#147;All Other Compensation&#148; for
    2010 includes an auto allowance of $7,500; a club dues allowance
    of $6,000 and health benefits paid by the Company of $5,037.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD align="right" valign="top">
    (6) </TD>
    <TD></TD>
    <TD valign="bottom">
    Mr.&#160;Adelman&#146;s &#147;All Other Compensation&#148; for
    2010 includes health benefits paid by the Company.</TD>
</TR>

</TABLE>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">GRANTS OF
    PLAN-BASED AWARDS FOR 2010</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The table below sets forth information regarding all grants of
    awards made to the named executive officers during 2010. For
    further information regarding the terms of certain of these
    grants pursuant to employment agreements with the named
    executive officers, see &#147;Compensation Discussion and
    Analysis&#160;&#151; Employment Agreements.&#148;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 8pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="31%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="4%">&nbsp;</TD>	<!-- colindex=02 type=maindata -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="5%">&nbsp;</TD>	<!-- colindex=03 type=maindata -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=04 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=04 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=04 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=04 type=hang1 -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=05 type=gutter -->
    <TD width="2%" align="right">&nbsp;</TD>	<!-- colindex=05 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=05 type=body -->
    <TD width="2%" align="left">&nbsp;</TD>	<!-- colindex=05 type=hang1 -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=06 type=gutter -->
    <TD width="2%" align="right">&nbsp;</TD>	<!-- colindex=06 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=06 type=body -->
    <TD width="2%" align="left">&nbsp;</TD>	<!-- colindex=06 type=hang1 -->
    <TD width="4%">&nbsp;</TD>	<!-- colindex=07 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=07 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=07 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=07 type=hang1 -->
    <TD width="4%">&nbsp;</TD>	<!-- colindex=08 type=gutter -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=08 type=maindata -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=09 type=gutter -->
    <TD width="6%">&nbsp;</TD>	<!-- colindex=09 type=maindata -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=10 type=gutter -->
    <TD width="3%" align="right">&nbsp;</TD>	<!-- colindex=10 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=10 type=body -->
    <TD width="3%" align="left">&nbsp;</TD>	<!-- colindex=10 type=hang1 -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=11 type=gutter -->
    <TD width="2%" align="right">&nbsp;</TD>	<!-- colindex=11 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=11 type=body -->
    <TD width="2%" align="left">&nbsp;</TD>	<!-- colindex=11 type=hang1 -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=12 type=gutter -->
    <TD width="2%" align="right">&nbsp;</TD>	<!-- colindex=12 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=12 type=body -->
    <TD width="2%" align="left">&nbsp;</TD>	<!-- colindex=12 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 6pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Grant Date<BR>
    </B>
</TD>
</TR>
<TR style="font-size: 6pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="9" nowrap align="center" valign="bottom">
    <B>Estimated Possible Payouts<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>All Other<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Exercise or<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Fair Value<BR>
    </B>
</TD>
</TR>
<TR style="font-size: 6pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="9" nowrap align="center" valign="bottom">
    <B>Under Non-Equity Incentive<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="9" nowrap align="center" valign="bottom">
    <B>Estimated Future Payouts Under<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
    <B>All Other<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Option Awards<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Base Price<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>of Stock<BR>
    </B>
</TD>
</TR>
<TR style="font-size: 6pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="9" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Plan Awards(1)</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="9" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Equity Incentive Plan Awards</B>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
    <B>Stock Awards<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B># of Shares<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>of Option<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>and Option<BR>
    </B>
</TD>
</TR>
<TR style="font-size: 6pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
    <B>Grant<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
    <B>Threshold<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Target<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Max<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Threshold<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Target<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
    <B>Max<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
    <B># of<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Underlying<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Awards<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Awards<BR>
    </B>
</TD>
</TR>
<TR style="font-size: 6pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
<DIV style="border-bottom: 1px solid #000000; width: 1%; padding-bottom: 1px">
    <B>Name</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Date</B>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>($)</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>($)</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>($)</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>(#)</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>(#)</B>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>(#)</B>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Shares(2)</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Option</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>($/sh)</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>($)</B>
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="color: #000000; background: #CCEEFF">
<TD align="left" valign="top">
<DIV style="text-indent: -8pt; margin-left: 8pt">
    George R. Judd
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    N/A
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
    300,000
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    600,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    1,200,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    N/A
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="color: #000000; background: #CCEEFF">
<TD nowrap align="left" valign="top">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    1/12/10
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    214,194
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    631,872
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -7pt; margin-left: 7pt">
    Howard D. Goforth
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    N/A
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
    121,875
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    243,750
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    487,500
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    N/A
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="top">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    1/12/10
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    124,946
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    368,592
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -7pt; margin-left: 7pt">
    Dean A. Adelman
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    N/A
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
    78,750
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    157,500
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    315,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    N/A
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="color: #000000; background: #CCEEFF">
<TD nowrap align="left" valign="top">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    1/12/10
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    107,097
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    315,936
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="font-size: 1pt; margin-left: 0%; width: 13%;  align: left; border-bottom: 1pt solid #000000"></DIV>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>



<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

<TR>
    <TD width="2%"></TD>
    <TD width="1%"></TD>
    <TD width="97%"></TD>
</TR>

<TR>
    <TD align="right" valign="top">
    (1) </TD>
    <TD></TD>
    <TD valign="bottom">
    These columns show the range of possible payouts which were
    targeted for 2010 performance under the Company&#146;s STIP as
    described in the section titled &#147;Annual Bonuses&#148; in
    the Compensation Discussion and Analysis and are based on the
    named executive officer&#146;s base salary for 2009. The Company
    recommended and the Committee agreed no bonuses would be paid to
    the named executive officers based on the Company&#146;s
    financial results for 2010.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD align="right" valign="top">
    (2) </TD>
    <TD></TD>
    <TD valign="bottom">
    The restricted stock grants disclosed in the table were all
    issued pursuant to the Company&#146;s 2004 or 2006 LTIP. Each of
    the restricted stock awards vest three years from the date of
    grant.</TD>
</TR>

</TABLE>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">2010
    OUTSTANDING EQUITY AWARDS AT YEAR END</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The following table sets forth certain information with respect
    to unexercised stock options and unvested shares of restricted
    stock held on January&#160;1, 2011 by each of our named
    executive officers.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="30%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="3%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="3%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="4%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="4%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=04 type=gutter -->
    <TD width="2%" align="right">&nbsp;</TD>	<!-- colindex=04 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=04 type=body -->
    <TD width="2%" align="left">&nbsp;</TD>	<!-- colindex=04 type=hang1 -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=05 type=gutter -->
    <TD width="3%" align="right">&nbsp;</TD>	<!-- colindex=05 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=05 type=body -->
    <TD width="3%" align="left">&nbsp;</TD>	<!-- colindex=05 type=hang1 -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=06 type=gutter -->
    <TD width="3%" align="right">&nbsp;</TD>	<!-- colindex=06 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=06 type=body -->
    <TD width="3%" align="left">&nbsp;</TD>	<!-- colindex=06 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=07 type=gutter -->
    <TD width="3%" align="right">&nbsp;</TD>	<!-- colindex=07 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=07 type=body -->
    <TD width="3%" align="left">&nbsp;</TD>	<!-- colindex=07 type=hang1 -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=08 type=gutter -->
    <TD width="4%" align="right">&nbsp;</TD>	<!-- colindex=08 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=08 type=body -->
    <TD width="4%" align="left">&nbsp;</TD>	<!-- colindex=08 type=hang1 -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=09 type=gutter -->
    <TD width="3%" align="right">&nbsp;</TD>	<!-- colindex=09 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=09 type=body -->
    <TD width="3%" align="left">&nbsp;</TD>	<!-- colindex=09 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 6pt" valign="bottom" align="center">
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="15" align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Option Awards</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="15" align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Stock Awards</B>
</TD>
</TR>
<TR style="font-size: 6pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Equity<BR>
    </B>
</TD>
</TR>
<TR style="font-size: 6pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Equity<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Incentive<BR>
    </B>
</TD>
</TR>
<TR style="font-size: 6pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Incentive<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Plan Awards:<BR>
    </B>
</TD>
</TR>
<TR style="font-size: 6pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Plan Awards:<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Market or<BR>
    </B>
</TD>
</TR>
<TR style="font-size: 6pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Market<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Number of<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Payout Value<BR>
    </B>
</TD>
</TR>
<TR style="font-size: 6pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Number of<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Number of<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Value of<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Unearned<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>of Unearned<BR>
    </B>
</TD>
</TR>
<TR style="font-size: 6pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Securities<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Securities<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Number of<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Shares of<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Shares, Units,<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Shares, Units<BR>
    </B>
</TD>
</TR>
<TR style="font-size: 6pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Underlying<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Underlying<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Shares of<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Stock That<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>or Other<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>or Other<BR>
    </B>
</TD>
</TR>
<TR style="font-size: 6pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Unexercised<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Unexercised<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Option<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Option<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Stock That<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Have Not<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Rights That<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Rights That<BR>
    </B>
</TD>
</TR>
<TR style="font-size: 6pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Options<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Options<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Exercise<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Expiration<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Have Not<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Vested<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Have Not<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Have Not<BR>
    </B>
</TD>
</TR>
<TR style="font-size: 6pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
<DIV style="border-bottom: 1px solid #000000; width: 1%; padding-bottom: 1px">
    <B>Name</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Exercisable</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Unexercisable</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Price&#160;($)</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Date</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Vested</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>($)(1)</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Vested (#)(3)</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Vested ($)(1)</B>
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    George R. Judd
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    62,918
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    15,729
</TD>
<TD nowrap align="left" valign="bottom">
    (2)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    14.01
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    6/5/16
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    574,894
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    2,104,112
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Howard D. Goforth
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    349,736
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    1,280,034
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Dean A. Adelman
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    14,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    10.29
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    11/9/15
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    258,592
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    946,447
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    16,935
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    4,234
</TD>
<TD nowrap align="left" valign="bottom">
    (2)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    14.01
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    6/5/16
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="font-size: 1pt; margin-left: 0%; width: 13%;  align: left; border-bottom: 1pt solid #000000"></DIV>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>



<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

<TR>
    <TD width="2%"></TD>
    <TD width="1%"></TD>
    <TD width="97%"></TD>
</TR>

<TR>
    <TD align="right" valign="top">
    (1) </TD>
    <TD></TD>
    <TD valign="bottom">
    Computed based on the closing price of our common stock on
    January&#160;1, 2011 of $3.66.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD align="right" valign="top">
    (2) </TD>
    <TD></TD>
    <TD valign="bottom">
    These options became fully vested on January&#160;3, 2011.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD align="right" valign="top">
    (3) </TD>
    <TD></TD>
    <TD valign="bottom">
    The 2008 performance shares vested in December of 2010 at 97%.
    The performance shares granted to the named executive officers
    in March 2007 were forfeited at the end of fiscal 2009 because
    the Company did not achieve the required financial metrics.
    There are no unvested performance shares as of January&#160;1,
    2011.</TD>
</TR>

</TABLE>
<!-- XBRL Pagebreak Begin -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <BR>
    32
</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#G25938tocpage">Table of Contents</A></H5><P>

<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL Pagebreak End -->

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">OPTION
    EXERCISES AND STOCK VESTED</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="69%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="7%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="7%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="5%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="5%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="7" align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Stock Awards</B>
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Number of Shares<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Value Realized<BR>
    </B>
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Acquired on Vesting</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>on Vesting</B>
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    George R. Judd
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    H. Douglas Goforth
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Dean A. Adelman
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Payments
    upon Certain Events of Termination or
    <FONT style="white-space: nowrap">Change-in-Control</FONT></FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    As described above under &#147;Employment Agreements,&#148;
    certain of our named executive officers are entitled to receive
    payments in connection with the termination of their employment
    by the Company for certain reasons or in connection with a
    change in control of the Company. Additionally, our named
    executive officers hold equity awards issued pursuant to our
    2004 LTIP and our 2006 LTIP. Options and restricted stock issued
    pursuant to these plans generally vest automatically upon a
    change in control of the Company.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The following table describes the estimated present value of
    unvested stock options and restricted stock awards that would
    have immediately vested in the event that the named executive
    officer&#146;s employment was terminated by reason of death or
    disability on January&#160;1, 2011 or if a change in control of
    the Company occurred on such date.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="51%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="3%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="3%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="6%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="6%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=04 type=gutter -->
    <TD width="4%" align="right">&nbsp;</TD>	<!-- colindex=04 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=04 type=body -->
    <TD width="4%" align="left">&nbsp;</TD>	<!-- colindex=04 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=05 type=gutter -->
    <TD width="4%" align="right">&nbsp;</TD>	<!-- colindex=05 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=05 type=body -->
    <TD width="4%" align="left">&nbsp;</TD>	<!-- colindex=05 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Value of<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Value of<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Value of<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Performance<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Options(1)</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Restricted Stock(1)</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Shares(1)</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Total(1)</B>
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    George R. Judd
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    2,104,112
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    2,104,112
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    H. Douglas Goforth
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    1,280,034
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    1,280,034
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Dean A. Adelman
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    946,447
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    946,447
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="font-size: 1pt; margin-left: 0%; width: 13%;  align: left; border-bottom: 1pt solid #000000"></DIV>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>



<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

<TR>
    <TD width="2%"></TD>
    <TD width="1%"></TD>
    <TD width="97%"></TD>
</TR>

<TR>
    <TD align="right" valign="top">
    (1) </TD>
    <TD></TD>
    <TD valign="bottom">
    Computed based on the closing price of our common stock on
    January&#160;1, 2011 of $3.66.</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    In addition to accelerated vesting of outstanding equity awards,
    our named executive officers are entitled to receive certain
    other payments in connection with certain termination events. In
    the case of Messrs.&#160;Judd, Goforth and Adelman, any of the
    Company&#146;s obligations to make cash payments following the
    termination of their respective employment is contingent upon
    the executive complying with the restrictive covenants contained
    in their respective employment agreements. These restrictive
    covenants prohibit, during periods defined in the agreements and
    subject to certain limited exceptions, (i)&#160;competing with
    the Company, (ii)&#160;employing or soliciting Company
    employees, (iii)&#160;interfering with Company relationships
    with its customers or vendors and (iv)&#160;disclosing or using
    in an unauthorized manner any of the Company&#146;s confidential
    or proprietary information. These restrictive covenants
    generally limit the employee&#146;s competitive activities for a
    period of one year following the later of the expiration or
    termination of employment under the employment agreement.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    In the event that any of the named executive officers&#146;
    employment is terminated by the Company &#147;for cause,&#148;
    we are only obligated to pay the executive his salary and
    provide the executive with fringe benefits through the date of
    termination.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    As described above under &#147;Employment Agreements,&#148;
    certain of our named executive officers are entitled to receive
    payments in connection with their termination by the Company.
    The following table describes the estimated present value of
    payments that would have been due to the named executive
    officers in the event that certain termination events described
    below had occurred on January&#160;1, 2011. Such amounts would
    be payable pursuant to the terms of their agreements with the
    Company as described in the footnotes to the table as well as
    above under &#147;Employment Agreements.&#148; Such amounts
    would be the same for Messrs.&#160;Goforth and
</DIV>
<!-- XBRL Paragraph Pagebreak -->
<!-- XBRL Pagebreak Begin -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <BR>
    33
</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#G25938tocpage">Table of Contents</A></H5><P>

<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL Pagebreak End -->

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Adelman under the Amended and Restated Employment Agreements
    described under &#147;Employment Agreements&#148; and the
    agreements the Amended and Restated Employment Agreements
    replaced.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="69%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="3%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="3%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="3%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="3%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=04 type=gutter -->
    <TD width="4%" align="right">&nbsp;</TD>	<!-- colindex=04 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=04 type=body -->
    <TD width="4%" align="left">&nbsp;</TD>	<!-- colindex=04 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Continuing<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Outplacement<BR>
    </B>
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Salary and<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Medical<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Services<BR>
    </B>
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Bonus</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Coverage</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Allowance</B>
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    George R. Judd(1)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    600,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    11,891
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    25,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    H. Douglas Goforth(1)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    618,750
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    18,853
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    25,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Dean A. Adelman(1)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    472,500
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    18,498
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    25,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="font-size: 1pt; margin-left: 0%; width: 13%;  align: left; border-bottom: 1pt solid #000000"></DIV>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>



<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

<TR>
    <TD width="2%"></TD>
    <TD width="1%"></TD>
    <TD width="97%"></TD>
</TR>

<TR>
    <TD align="right" valign="top">
    (1) </TD>
    <TD></TD>
    <TD valign="bottom">
    The named executive officer would be entitled to these payments
    only in the event his employment was terminated either by the
    Company without &#147;cause&#148; or by the named executive
    officer for &#147;good reason&#148; (as such terms are defined
    in each of the named executive officers&#146; respective
    employment agreements).</TD>
</TR>

</TABLE>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">EQUITY
    COMPENSATION PLAN INFORMATION</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The following table provides information about the shares of our
    common stock that may be issued upon the exercise of options and
    other awards under our existing equity compensation plans as of
    January&#160;1, 2011. Our stockholder-approved equity
    compensation plans are the 2004 Equity Incentive Plan and the
    2006 Long-Term Equity Incentive Plan. We do not have any
    non-stockholder approved equity compensation plans.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="43%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="7%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="7%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="6%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="6%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=04 type=gutter -->
    <TD width="10%" align="right">&nbsp;</TD>	<!-- colindex=04 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=04 type=body -->
    <TD width="10%" align="left">&nbsp;</TD>	<!-- colindex=04 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>(c)<BR>
    </B>
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>(a)<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>(b)<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Number of Securities<BR>
    </B>
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Number of Securities<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Weighted-Average<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Remaining Available for<BR>
    </B>
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>to be Issued Upon<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Exercise Price of<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Future Issuance Under<BR>
    </B>
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Exercise of<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Outstanding<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Equity Compensation Plans<BR>
    </B>
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Outstanding Options,<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Options, Warrants<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>(Excluding Securities<BR>
    </B>
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
<DIV style="border-bottom: 1px solid #000000; width: 1%; padding-bottom: 1px">
    <B>Plan Category</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Warrants and Rights</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>and Rights</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Reflected in Column (a))</B>
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Equity compensation plans approved by security holders
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    924,815
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    6.31
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    1,227,666
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Equity compensation plans not approved by security holders
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    n/a
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Total
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    924,815
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    6.31
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    1,227,666
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">DIRECTOR
    COMPENSATION FOR 2010</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Shown below is information concerning the compensation for each
    member of the Board for 2010. Mr.&#160;Judd&#146;s compensation
    is reported above in the 2010 Summary Compensation Table.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="79%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="4%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="4%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="3%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="3%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Fees Earned<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>or Paid<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>in Cash<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Total<BR>
    </B>
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
<DIV style="border-bottom: 1px solid #000000; width: 1%; padding-bottom: 1px">
    <B>Name</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>($)(1)</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>($)</B>
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Howard S. Cohen(6)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    246,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    246,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Richard S. Grant(2)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    131,250
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    131,250
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Richard B. Marchese(3)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    158,750
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    158,750
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Charles H. McElrea
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    58,750
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    58,750
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Steven F. Mayer
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Alan H. Schumacher(4)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    155,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    155,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Mark A. Suwyn(5)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    83,750
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    83,750
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Robert G. Warden
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    M. Richard Warner
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="font-size: 1pt; margin-left: 0%; width: 13%;  align: left; border-bottom: 1pt solid #000000"></DIV>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>



<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

<TR>
    <TD width="2%"></TD>
    <TD width="1%"></TD>
    <TD width="97%"></TD>
</TR>

<TR>
    <TD align="right" valign="top">
    (1) </TD>
    <TD></TD>
    <TD valign="bottom">
    Our directors who are not current employees of the Company,
    current employees or members of Cerberus&#146; operations team,
    or the Chairman of our Board, referred to as our outside
    directors, receive an annual director&#146;s fee of $50,000. The
    Chairman of our Board receives and annual fee of $240,000 in
    consideration of the additional time and commitment attendant to
    the duties of the position of Chairman of the Board. </TD>
</TR>
<!-- XBRL Paragraph Pagebreak -->

</TABLE>
<!-- XBRL Pagebreak Begin -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <BR>
    34
</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#G25938tocpage">Table of Contents</A></H5><P>

<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL Pagebreak End -->

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

<TR>
    <TD width="2%"></TD>
    <TD width="1%"></TD>
    <TD width="97%"></TD>
</TR>

<TR>
    <TD valign="top">
</TD>
    <TD></TD>
    <TD valign="bottom">
    In addition, each outside director receives a fee of $1,250 for
    each directors&#146; meeting attended. Outside directors also
    receive a fee of $20,000 for serving as chairperson of a
    committee or $10,000 for being a member of a committee. Other
    than our Chairman of the Board, directors who are currently
    employed by the Company or Cerberus, or who are members of
    Cerberus&#146; operations team, do not receive additional
    consideration for serving as directors, except that all
    directors are entitled to reimbursement for travel and
    <FONT style="white-space: nowrap">out-of-pocket</FONT>
    expenses in connection with their attendance at board and
    committee meetings.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD align="right" valign="top">
    (2) </TD>
    <TD></TD>
    <TD valign="bottom">
    Mr.&#160;Grant serves as a member of the Audit Committee of the
    Board. As of January&#160;1, 2011, Mr.&#160;Grant had fully
    vested options to purchase 10,000&#160;shares of the
    Company&#146;s common stock at the exercise price of $11.40 per
    share, which was the closing price of the stock on the New York
    Stock Exchange on the date preceding the grant.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD align="right" valign="top">
    (3) </TD>
    <TD></TD>
    <TD valign="bottom">
    Mr.&#160;Marchese serves as a member of the Audit Committee and
    the Compensation Committee of the Board. As of January&#160;1,
    2011, Mr.&#160;Marchese had fully vested options to purchase
    10,000&#160;shares of the Company&#146;s common stock at the
    exercise price of $11.69 per share, which was the closing price
    of the stock on the New York Stock Exchange on the date
    preceding the grant.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD align="right" valign="top">
    (4) </TD>
    <TD></TD>
    <TD valign="bottom">
    Mr.&#160;Schumacher serves as the Chairman of the Audit
    Committee of the Board and as a member of the Compensation
    Committee of the Board of Directors.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD align="right" valign="top">
    (5) </TD>
    <TD></TD>
    <TD valign="bottom">
    Mr.&#160;Suwyn serves as Chairman of the Compensation Committee.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD align="right" valign="top">
    (6) </TD>
    <TD></TD>
    <TD valign="bottom">
    Mr.&#160;Cohen serves as non-executive Chairman of the Board.
    Mr.&#160;Cohen was granted options to purchase
    750,000&#160;shares of the Company&#146;s common stock at the
    exercise price of $4.66 per share, which was the closing price
    of the stock on the New York Stock Exchange (&#147;NYSE&#148;)
    on the date of grant. Two-thirds of these options had vested as
    of January&#160;1, 2011. Mr.&#160;Cohen was granted 166,667
    restricted shares of the Company&#146;s common stock at a fair
    value of $4.66 per share, which was the closing price of the
    stock on the NYSE on the date of grant. Mr.&#160;Cohen was
    granted 83,333 restricted shares of the Company&#146;s common
    stock at a fair value of $5.25 per share, which was the closing
    price of the stock on the on the NYSE on the date of grant.
    Two-thirds of Mr.&#160;Cohen&#146;s restricted shares had vested
    as of January&#160;1, 2011.</TD>
</TR>

</TABLE>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Compensation
    Committee Interlocks and Insider Participation</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Messrs.&#160;Marchese, Schumacher and Suwyn are the current
    members of the Compensation Committee. None of the current
    members of the Compensation Committee are current or former
    officers or employees of the Company. Mr.&#160;Suwyn was
    formerly an advisor to Cerberus.
</DIV>
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    35
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<A name='G25938117'>
<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">AUDIT
    COMMITTEE REPORT</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The Audit Committee is composed of independent directors as
    required by and in compliance with the listing standards of the
    NYSE. The Audit Committee operates under a written charter which
    is posted on the Company&#146;s website at
    <U>www.bluelinxco.com.</U> The role of the Audit Committee is to
    assist the Board in its oversight of the integrity of the
    Company&#146;s financial reporting process and compliance with
    legal and regulatory requirements. The Audit Committee reviews
    the Company&#146;s financial reporting process on behalf of the
    Board. The Company&#146;s management is responsible for the
    preparation, presentation, and integrity of the Company&#146;s
    financial statements; accounting and financial reporting
    principles; establishing and maintaining disclosure controls and
    procedures and establishing and maintaining internal control
    over financial reporting. The independent registered public
    accounting firm is responsible for performing an independent
    audit of the consolidated financial statements and expressing an
    opinion on the conformity of those financial statements with
    United States generally accepted accounting principles.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The Audit Committee held ten meetings during the year. The Audit
    Committee met with management periodically during the year to
    consider the adequacy of the Company&#146;s internal controls
    and the objectivity of its financial reporting. The Audit
    Committee discussed these matters with the Company&#146;s
    independent registered public accounting firm and with the
    appropriate financial personnel. The Audit Committee also met
    privately with the independent registered public accounting
    firm, which has unrestricted access to the Audit Committee. The
    Audit Committee of the Board of Directors has reviewed and
    discussed the Company&#146;s audited financial statements as of
    and for the fiscal year ended January&#160;1, 2011, with
    management and the Company&#146;s independent registered public
    accounting firm. The Audit Committee has discussed with the
    independent registered public accounting firm the matters
    required to be discussed under auditing standards generally
    accepted in the United States, including those matters set forth
    in Statement on Auditing Standards No.&#160;61, as amended
    (<I>Communication with Audit Committees</I>), as adopted by the
    Public Company Accounting Oversight Board in Rule&#160;3200T.
    The independent registered public accounting firm has provided
    to the Audit Committee the written disclosures and the letter
    required by applicable requirements of the Public Company
    Accounting Oversight Board regarding the independent
    accountants&#146; communications with the Audit Committee
    concerning independence, and the Audit Committee has also
    discussed with the independent registered public accounting firm
    its independence. The Audit Committee has concluded that the
    independent registered public accounting firm is independent
    from the Company and its management.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Based on the reports and discussions described above, the Audit
    Committee has recommended to the Board that the Company&#146;s
    audited financial statements be included in its Annual Report on
    <FONT style="white-space: nowrap">Form&#160;10-K</FONT>
    for the fiscal year ended January&#160;1, 2011, for filing with
    the SEC.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 49%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Respectfully Submitted by: <BR>
</DIV>

<DIV style="margin-top: 24pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 49%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The Audit Committee of the <BR>
    Board of Directors: <BR>
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 49%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Alan Schumacher, Chairman <BR>
    Richard Grant <BR>
    Richard Marchese
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>The foregoing report shall not be deemed incorporated by
    reference by any general statement incorporating by reference
    this Proxy Statement into any filing under the Securities Act of
    1933 or under the Securities Exchange Act of 1934, except to the
    extent that we specifically incorporate this information by
    reference, and shall not otherwise be deemed filed under such
    Acts.</I>
</DIV>
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    36
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<A name='G25938118'>
<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">CERTAIN
    RELATIONSHIPS AND RELATED TRANSACTIONS</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Review
    and Approval or Ratification of Related Person
    Transactions</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Our legal department and Corporate Secretary are primarily
    responsible for identifying and reviewing relationships and
    transactions in which the Company and our directors, executive
    officers, certain of our stockholders or their immediate family
    members are participants to determine whether any of these
    &#147;related persons&#148; had or will have a direct or
    indirect material interest. In order to identify potential
    related person transactions, our legal department annually
    prepares and distributes to all directors and executive officers
    a written questionnaire which includes questions intended to
    elicit information about any related person transactions.
    Information regarding transactions with related persons or any
    violation of policy, including transactions involving a
    potential conflict of interest in violation of our Code of
    Ethical Conduct, may be anonymously reported by employees
    through our Business Conduct and Ethics Hotline.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    If a related person transaction is identified by the legal
    department as one which must be reported in our Annual Report on
    <FONT style="white-space: nowrap">Form&#160;10-K</FONT>
    or our Proxy Statement, as applicable, pursuant to applicable
    SEC regulations, we present the transaction to the Audit
    Committee for its review and approval or ratification. In
    evaluating related person transactions, our Audit Committee
    members apply the same standards of good faith and fiduciary
    duty they apply to their general responsibilities as a committee
    of the Board and as individual directors. The Audit Committee
    may approve a related person transaction when, in its good faith
    judgment, the transaction is in the best interests of the
    Company.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Cerberus Capital Management, L.P., our equity sponsor, retains
    consultants that specialize in operations management and support
    and who provide Cerberus with consulting advice concerning
    portfolio companies in which funds and accounts managed by
    Cerberus or its affiliates have invested. From time to time,
    Cerberus makes the services of these consultants available to
    Cerberus portfolio companies. We believe that the terms of these
    consulting arrangements are favorable to us, or, alternatively,
    are materially consistent with those terms that would have been
    obtained by us in an arrangement with an unaffiliated third
    party. We have normal service, purchase and sales arrangements
    with other entities that are owned or controlled by Cerberus. We
    believe that these transactions are not material to our results
    of operations or financial position.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Other than the transactions discussed above, for the last fiscal
    year there has not been, nor is there currently proposed, any
    &#147;transaction,&#148; as defined by the SEC:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    to which we are or will be a participant;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    in which the amount involved exceeded or will exceed
    $120,000;&#160;and
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    in which any &#147;related person,&#148; as defined by the SEC,
    had or will have a direct or indirect material interest.
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Non-Independent
    Directors</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    We believe that, as of the date of our Annual Meeting, six of
    the current members of our Board (five of the members after the
    size of the Board is reduced at the Annual Meeting) do not meet
    the independence standards promulgated under the listing
    standards of the NYSE. Five of the current members of our Board
    are either current or former employees of or advisors to
    Cerberus. Messrs.&#160;Mayer and Warden are currently employed
    by Cerberus and Messrs.&#160;Warner and Cohen are advisors to
    Cerberus. Mr.&#160;Suwyn was formerly an advisor to Cerberus.
    However, as noted elsewhere in this proxy statement,
    Mr.&#160;Suwyn has decided not to stand for reelection at the
    Annual Meeting.
</DIV>

<A name='G25938119'>
<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">CORPORATE
    GOVERNANCE GUIDELINES AND CODE OF ETHICS</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Our corporate governance guidelines, as in effect from time to
    time, may be found on our website, <U>www.bluelinxco.com</U>.
    Our Board intends to review its corporate governance principles,
    committee charters and other aspects of governance as often as
    necessary to remain current in all aspects of corporate
    governance for similarly situated companies.
</DIV>
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Our Board has adopted a policy to self-evaluate its performance
    on an annual basis.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Our code of conduct and ethics, applicable to all employees and
    officers as well as members of our Board, as in effect from time
    to time, may be found on our website, <U>www.bluelinxco.com</U>.
    Any amendment to or waiver of our code of conduct and ethics for
    any Board member, our Chief Executive Officer, our Chief
    Financial Officer as well as any other executive officer will be
    disclosed on our website, <U>www.bluelinxco.com</U>.
    Additionally, our corporate governance guidelines and code of
    conduct and ethics are available in print to any stockholder who
    requests them by writing to BlueLinx Holdings Inc., attn:
    Corporate Secretary, 4300&#160;Wildwood Parkway, Atlanta,
    Georgia 30339.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Our code of conduct and ethics provides a procedure by which
    employees and others may directly or anonymously, through a
    secure toll-free phone number, inform our management
    <FONT style="white-space: nowrap">and/or</FONT> the
    Audit Committee of any alleged violation of our code of conduct
    and ethics, including any allegations of accounting fraud.
    Reporting employees are protected from retaliation and any other
    form of adverse action.
</DIV>

<A name='G25938120'>
<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">SUBMISSION
    OF STOCKHOLDER PROPOSALS</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    We currently expect to hold our 2012 annual meeting of
    stockholders in May 2012. There are two different deadlines for
    submitting stockholder proposals for the 2012 meeting. First, if
    you wish to have a proposal considered for inclusion in next
    year&#146;s proxy statement, you must submit the proposal in
    writing so that we receive it by December&#160;20, 2011.
    Proposals should be addressed to our principal executive
    offices, BlueLinx Holdings Inc., attn: Corporate Secretary, 4300
    Wildwood Parkway, Atlanta, Georgia 30339. If you submit a
    proposal, it must comply with applicable laws, including
    <FONT style="white-space: nowrap">Rule&#160;14a-8</FONT>
    of the Exchange Act.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    In addition, our bylaws provide that any stockholder wishing to
    nominate a candidate for director or to propose any other
    business at the 2012 annual meeting must give us timely written
    notice. This notice must comply with applicable laws and our
    bylaws. Copies of our bylaws are available to stockholders free
    of charge on request to our principal executive offices,
    BlueLinx Holdings Inc., attn: Corporate Secretary, 4300 Wildwood
    Parkway, Atlanta, Georgia 30339. To be timely, notice shall be
    delivered to our secretary before February&#160;19, 2012, but no
    earlier than January&#160;20, 2012; provided, that, in the event
    the date of the 2012 annual meeting is more than 30&#160;days
    before or more than 70&#160;days after the anniversary date of
    the 2011 annual meeting, notice by the stockholder must be
    delivered no earlier than 120&#160;days before the 2012 annual
    meeting and no later than the later of 90&#160;days before the
    2012 annual meeting or 10&#160;days following the day on which
    we make public announcement of the date of such meeting. The
    public announcement of an adjournment or postponement of an
    annual meeting of stockholders shall not commence a new time
    period (or extend any time period) for the giving of a
    stockholder&#146;s notice as described above.
</DIV>

<A name='G25938121'>
<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">DELIVERY
    OF PROXY MATERIALS</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    To reduce the expenses of delivering duplicate proxy materials
    to stockholders, we are relying upon SEC rules that permit us to
    deliver only one proxy statement and annual report to multiple
    stockholders who share an address, unless we receive contrary
    instructions from any stockholder at that address. All
    stockholders sharing an address will continue to receive
    separate proxy cards based on their registered ownership of our
    common stock. Any stockholder sharing such an address who does
    not receive an individual proxy statement and annual report may
    write or call us as specified below and we will promptly send
    the materials to the stockholder at no cost. For future
    meetings, a stockholder may request separate copies of our proxy
    statement and annual report or request that we only send one set
    of these materials if the stockholder is receiving multiple
    copies, by writing to the Board of Directors, in care of our
    Corporate Secretary, BlueLinx Holdings Inc., 4300 Wildwood
    Parkway, Atlanta, Georgia 30339, or by telephoning the Company
    at
    <FONT style="white-space: nowrap">770-953-7000.</FONT>
</DIV>
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    <BR>
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<DIV align="right" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Appendix&#160;A</FONT></B>
</DIV>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Amended
    and Restated<BR>
    BlueLinx Holdings Inc. 2006<BR>
    Long-Term Equity Incentive Plan<BR>
    (Restated and conformed solely for purposes of presentation<BR>
    in this Proxy Statement to reflect the proposed amendments<BR>
    described in Proposal&#160;3)</FONT></B>
</DIV>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>
<!-- XBRL Pagebreak Begin -->

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</DIV><!-- END PAGE WIDTH -->
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: 'Times New Roman', Times">ARTICLE&#160;1<BR>
    </FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: 'Times New Roman', Times">ESTABLISHMENT,
    PURPOSE, AND DURATION
    </FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    1.1&#160;&#160;<I><U>Establishment</U>.</I>&#160;&#160;BlueLinx
    Holdings Inc., a Delaware corporation and its successors
    (hereinafter referred to as the &#147;Company&#148;),
    establishes an incentive compensation plan to be known as the
    BlueLinx Holdings Inc. 2006 Long-Term Equity Incentive Plan
    (hereinafter referred to as the &#147;Plan&#148;), as set forth
    in this document.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    This Plan permits the grant of Nonqualified Stock Options,
    Incentive Stock Options, Stock Appreciation Rights, Restricted
    Stock, Restricted Stock Units, Performance Shares, Performance
    Units, Cash-Based Awards, and Other Stock-Based Awards.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    This Plan shall become effective upon shareholder approval (the
    &#147;Effective Date&#148;) and shall remain in effect as
    provided in Section&#160;1.3 hereof.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    1.2&#160;&#160;<I><U>Purpose of this
    Plan</U>.</I>&#160;&#160;The purpose of this Plan is to provide
    a means whereby Employees and Directors of the Company develop a
    sense of proprietorship and personal involvement in the
    development and financial success of the Company, and to
    encourage them to devote their best efforts to the business of
    the Company, thereby advancing the interests of the Company and
    its shareholders. A further purpose of this Plan is to provide a
    means through which the Company may attract able individuals to
    become Employees or serve as Directors of the Company and to
    provide a means whereby those individuals can acquire and
    maintain stock ownership, thereby strengthening their concern
    for the welfare of the Company.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    1.3&#160;&#160;<I><U>Duration of this
    Plan</U>.</I>&#160;&#160;Unless sooner terminated as provided
    herein, this Plan shall terminate ten (10)&#160;years from the
    Effective Date. After this Plan is terminated, no Awards may be
    granted but Awards previously granted shall remain outstanding
    in accordance with their applicable terms and conditions and
    this Plan&#146;s terms and conditions. Notwithstanding the
    foregoing, no Incentive Stock Options may be granted more than
    ten (10)&#160;years after the earlier of: (a)&#160;adoption of
    this Plan by the Board, or (b)&#160;the Effective Date.
</DIV>

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: 'Times New Roman', Times">ARTICLE&#160;2<BR>
    </FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: 'Times New Roman', Times">DEFINITIONS
    </FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Whenever used in this Plan, the following terms shall have the
    meanings set forth below, and when the meaning is intended, the
    initial letter of the word shall be capitalized:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.1&#160;<I>&#147;<U>Affiliate</U>&#148;</I> shall mean any
    corporation or other entity (including, but not limited to, a
    partnership or a limited liability company) that is affiliated
    with the Company through stock or equity ownership or otherwise,
    and is designated as an Affiliate for purposes of this Plan by
    the Committee. For purposes of granting stock options or stock
    appreciation rights, an entity may not be considered an
    Affiliate if it results in noncompliance with Code
    Section&#160;409A.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.2&#160;<I>&#147;<U>Annual Award Limit</U>&#148;</I> or
    <I>&#147;<U>Annual Award Limits</U>&#148;</I> have the meaning
    set forth in Section&#160;4.3.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.3&#160;<I>&#147;<U>Award</U>&#148;</I> means, individually or
    collectively, a grant under this Plan of Nonqualified Stock
    Options, Incentive Stock Options, Stock Appreciation Rights,
    Restricted Stock, Restricted Stock Units, Performance Shares,
    Performance Units, Cash-Based Awards, or Other Stock-Based
    Awards, in each case subject to the terms of this Plan.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.4&#160;<I>&#147;<U>Award Agreement</U>&#148;</I> or
    <I>&#147;<U>Agreement</U>&#148;</I> means either: (i)&#160;a
    written agreement entered into by the Company and a Participant
    setting forth the terms and provisions applicable to an Award
    granted under this Plan, or (ii)&#160;a written statement issued
    by the Company to a Participant describing the terms and
    provisions of such Award, including any amendment or
    modification thereof. The Committee may provide for the use of
    electronic, Internet, or other nonpaper Award Agreements, and
    the use of electronic, Internet, or other nonpaper means for the
    acceptance thereof and actions thereunder by a Participant.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.5&#160;<I>&#147;<U>Beneficial Owner</U>&#148;</I> or
    <I>&#147;<U>Beneficial Ownership</U>&#148;</I> shall have the
    meaning ascribed to such term in
    <FONT style="white-space: nowrap">Rule&#160;13d-3</FONT>
    of the General Rules and Regulations under the Exchange Act.
</DIV>
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    <BR>
    A-1
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.6&#160;<I>&#147;<U>Board</U>&#148;</I> or <I>&#147;<U>Board of
    Directors</U>&#148;</I> means the Board of Directors of the
    Company.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.7&#160;<I>&#147;<U>Cash-Based Award</U>&#148;</I> means an
    Award, denominated in cash, granted to a Participant as
    described in Article&#160;10.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.8&#160;<I>&#147;<U>Cerberus</U>&#148;</I> means Cerberus
    Capital Management, L.P., or any of its Affiliates.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.9&#160;<I>&#147;<U>Change in Control</U>&#148;</I> means any
    of the following events:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (a)&#160;The acquisition by any individual, entity, or group (a
    &#147;Person&#148;), including any &#147;person&#148; within the
    meaning of Section&#160;13(d)(3) or 14(d)(2) of the Exchange
    Act, of beneficial ownership within the meaning of
    <FONT style="white-space: nowrap">Rule&#160;13d-3</FONT>
    promulgated under the Exchange Act, of twenty percent (20%) or
    more of either: (i)&#160;the then outstanding shares of common
    stock of the Company (the &#147;Outstanding Company Common
    Stock&#148;), or (ii)&#160;the combined voting power of the then
    outstanding securities of the Company entitled to vote generally
    in the election of directors (the &#147;Outstanding Company
    Voting Securities&#148;); excluding, however, the following:
    (A)&#160;any acquisition directly from the Company (excluding
    any acquisition resulting from the exercise of an exercise,
    conversion, or exchange privilege unless the security being so
    exercised, converted, or exchanged was acquired directly from
    the Company); (B)&#160;any acquisition by the Company;
    (C)&#160;any acquisition by an employee benefit plan (or related
    trust) sponsored or maintained by the Company or any corporation
    controlled by the Company; or (D)&#160;any acquisition by any
    corporation pursuant to a transaction which complies with
    clauses (i), (ii), and (iii)&#160;of subsection&#160;(c) of this
    Section&#160;2.9; provided, however, that no Change in Control
    shall be deemed to occur if Cerberus continues to own a larger
    voting interest than any such Person.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (b)&#160;Individuals who, as of the Effective Date, constitute
    the Board of Directors (the &#147;Incumbent Board&#148;) cease
    for any reason to constitute at least a majority of such Board;
    provided that any individual who becomes a director of the
    Company subsequent to the Effective Date whose election, or
    nomination for election by the Company&#146;s stockholders, was
    approved by the vote of at least a majority of the directors
    then comprising the Incumbent Board shall be deemed a member of
    the Incumbent Board; and provided further, that any individual
    who was initially elected as a director of the Company as a
    result of an actual or threatened election contest, as such
    terms are used in
    <FONT style="white-space: nowrap">Rule&#160;14a-11</FONT>
    of Regulation&#160;14A promulgated under the Exchange Act, or
    any other actual or threatened solicitation of proxies or
    consents by or on behalf of any Person other than the Board
    shall not be deemed a member of the Incumbent Board;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (c)&#160;Consummation of a reorganization, merger, or
    consolidation of the Company or sale or other disposition of all
    or substantially all of the assets of the Company (a
    &#147;Corporate Transaction&#148;); excluding, however, a
    Corporate Transaction pursuant to which: (i)&#160;all or
    substantially all of the individuals or entities who are the
    beneficial owners, respectively, of the Outstanding Company
    Stock and the Outstanding Company Voting Securities immediately
    prior to such Corporate Transaction will beneficially own,
    directly or indirectly, more than sixty percent (60%) of,
    respectively, the outstanding shares of common stock, and the
    combined voting power of the outstanding securities entitled to
    vote generally in the election of directors, as the case may be,
    of the corporation resulting from such Corporate Transaction
    (including, without limitation, a corporation which as a result
    of such transaction owns the Company or all or substantially all
    of the Company&#146;s assets either directly or indirectly) in
    substantially the same proportions relative to each other as
    their ownership, immediately prior to such Corporate
    Transaction, of the Outstanding Company Common Stock and the
    Outstanding Company Voting Securities, as the case may be;
    (ii)&#160;no Person (other than: the Company; any employee
    benefit plan (or related trust) sponsored or maintained by the
    Company or any corporation controlled by the Company; the
    corporation resulting from such Corporate Transaction; and any
    Person which beneficially owned, immediately prior to such
    Corporate Transaction, directly or indirectly, thirty percent
    (30%) or more of the Outstanding Company Common Stock or the
    Outstanding Company Voting Securities, as the case may be) will
    beneficially own, directly or indirectly, thirty percent (30%)
    or more of, respectively, the outstanding shares of common stock
    of the corporation resulting from such Corporate Transaction or
    the combined voting power of the outstanding securities of such
    corporation entitled to vote generally in the election of
    directors; and
</DIV>
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    <BR>
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<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (iii)&#160;individuals who were members of the Incumbent Board
    will constitute at least a majority of the members of the board
    of directors of the corporation resulting from such Corporate
    Transaction;&#160;or
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (d)&#160;Approval by the stockholders of the Company of a plan
    of complete liquidation or dissolution of the Company.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.10&#160;<I>&#147;<U>Code</U>&#148;</I> means the
    U.S.&#160;Internal Revenue Code of 1986, as amended from time to
    time. For purposes of this Plan, references to sections of the
    Code shall be deemed to include references to any applicable
    regulations thereunder and any successor or similar provision.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.11&#160;<I>&#147;<U>Committee</U>&#148;</I> means the
    Compensation Committee of the Board or a subcommittee thereof,
    or any other committee designated by the Board to administer
    this Plan. The members of the Committee shall be appointed from
    time to time by and shall serve at the discretion of the Board.
    If the Committee does not exist or cannot function for any
    reason, the Board may take any action under the Plan that would
    otherwise be the responsibility of the Committee.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.12&#160;<I>&#147;<U>Company</U>&#148;</I> means BlueLinx
    Holdings Inc., a Delaware corporation, and any successor thereto
    as provided in Article&#160;20 herein.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.13&#160;<I>&#147;<U>Covered Employee</U>&#148;</I> means any
    key Employee who is or may become a &#147;Covered
    Employee,&#148; as defined in Code Section&#160;162(m), and who
    is designated by the Committee as a &#147;Covered Employee&#148;
    under this Plan for such applicable Performance Period.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.14&#160;<I>&#147;<U>Director</U>&#148;</I> means any
    individual who is a member of the Board of Directors of the
    Company.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.15&#160;<I>&#147;<U>Effective Date</U>&#148;</I> means
    May&#160;12, 2006.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.16&#160;<I>&#147;<U>Employee</U>&#148;</I> means any
    individual designated as an employee of the Company, its
    Affiliates,
    <FONT style="white-space: nowrap">and/or</FONT> its
    Subsidiaries on the payroll records thereof. 2.17 &#147;Exchange
    Act&#148; means the Securities Exchange Act of 1934, as amended
    from time to time, or any successor act thereto.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.17&#160;<I>&#147;<U>Fair Market Value</U>&#148;</I> or
    <I>&#147;<U>FMV</U>&#148;</I> means a price that is based on the
    opening, closing, actual, high, low, or average selling prices
    of a Share reported on the New York Stock Exchange or other
    established stock exchange (or exchanges) on the applicable
    date, the preceding trading day, the next succeeding trading
    day, or an average of trading days, as determined by the
    Committee in its discretion. Unless the Committee determines
    otherwise as provided in the Award Agreement, Fair Market Value
    shall be deemed to be equal to the closing price of a Share on
    the most recent date on which Shares were publicly traded. In
    the event Shares are not publicly traded at the time a
    determination of their value is required to be made hereunder,
    the determination of their Fair Market Value shall be made by
    the Committee in such manner as it deems appropriate, provided
    that in the case of stock options and stock appreciation rights,
    such determination shall be made in compliance with Code
    Section&#160;409A. Such definition(s) of FMV shall be specified
    in each Award Agreement and may differ depending on whether FMV
    is in reference to the grant, exercise, vesting, settlement, or
    payout of an Award.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.18&#160;<I>&#147;<U>Full-Value Award</U>&#148;</I> means an
    Award other than an Award in the form of an ISO, NQSO, or SAR,
    and which is settled by the issuance of Shares.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.19&#160;<I>&#147;<U>Grant Price</U>&#148;</I> means the price
    established at the time of grant of an SAR pursuant to
    Article&#160;7, used to determine whether there is any payment
    due upon exercise of the SAR.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.20&#160;<I>&#147;<U>Incentive Stock Option</U>&#148;</I> or
    <I>&#147;<U>ISO</U>&#148;</I> means an Option to purchase Shares
    granted under Article&#160;6 to an Employee that is designated
    as an Incentive Stock Option and that is intended to meet the
    requirements of Code Section&#160;422, or any successor
    provision.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.21&#160;<I>&#147;<U>Insider</U>&#148;</I> shall mean an
    individual who is, on the relevant date, an officer or Director
    of the Company, or a more than ten percent (10%) Beneficial
    Owner of any class of the Company&#146;s equity securities that
    is registered pursuant to Section&#160;12 of the Exchange Act,
    as determined by the Board in accordance with Section&#160;16 of
    the Exchange Act.
</DIV>
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    <BR>
    A-3
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    2.22&#160;<I>&#147;<U>Key Employee</U>&#148;</I> means an
    Employee who owns more than 10% of the total combined voting
    power of all classes of stock of the Company, determined at the
    time an Option is proposed to be granted.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.23&#160;&#147;N<U>onemployee Director</U>&#148; means a
    Director who is not an Employee.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.24&#160;<I>&#147;<U>Nonemployee Director Award</U>&#148;</I>
    means any NQSO, SAR, or Full-Value Award granted, whether
    singly, in combination, or in tandem, to a Participant who is a
    Nonemployee Director pursuant to such applicable terms,
    conditions, and limitations as the Board or Committee may
    establish in accordance with this Plan.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.25&#160;<I>&#147;<U>Nonqualified Stock Option</U>&#148;</I> or
    <I>&#147;<U>NQSO</U>&#148;</I> means an Option that is not
    intended to meet the requirements of Code Section&#160;422, or
    that otherwise does not meet such requirements.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.26&#160;<I>&#147;<U>Option</U>&#148;</I> means an Incentive
    Stock Option or a Nonqualified Stock Option, as described in
    Article&#160;6.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.27&#160;<I>&#147;<U>Option Price</U>&#148;</I> means the price
    at which a Share may be purchased by a Participant pursuant to
    an Option.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.28&#160;<I>&#147;<U>Other Stock-Based Award</U>&#148;</I>
    means an equity-based or equity-related Award not otherwise
    described by the terms of this Plan, granted pursuant to
    Article&#160;10.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.29&#160;<I>&#147;<U>Participant</U>&#148;</I> means any
    eligible individual as set forth in Article&#160;5 to whom an
    Award is granted.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.30&#160;<I>&#147;<U>Performance-Based
    Compensation</U>&#148;</I> means compensation under an Award
    that is intended to satisfy the requirements of Code
    Section&#160;162(m) for certain performance-based compensation
    paid to Covered Employees. Notwithstanding the foregoing,
    nothing in this Plan shall be construed to mean that an Award
    which does not satisfy the requirements for performance-based
    compensation under Code Section&#160;162(m) does not constitute
    performance-based compensation for other purposes, including
    Code Section&#160;409A.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.31&#160;<I>&#147;<U>Performance Measures</U>&#148;</I> means
    measures as described in Article&#160;12 on which the
    performance goals are based and which are approved by the
    Company&#146;s shareholders pursuant to this Plan in order to
    qualify Awards as Performance-Based Compensation.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.32&#160;<I>&#147;<U>Performance Period</U>&#148;</I> means the
    period of time during which the performance goals must be met in
    order to determine the degree of payout
    <FONT style="white-space: nowrap">and/or</FONT>
    vesting with respect to an Award.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.33&#160;<I>&#147;<U>Performance Share</U>&#148;</I> means an
    Award under Article&#160;9 herein and subject to the terms of
    this Plan, denominated in Shares, the value of which at the time
    it is payable is determined as a function of the extent to which
    corresponding performance criteria have been achieved.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.34&#160;<I>&#147;<U>Performance Unit</U>&#148;</I> means an
    Award under Article&#160;9 herein and subject to the terms of
    this Plan, denominated in units, the value of which at the time
    it is payable is determined as a function of the extent to which
    corresponding performance criteria have been achieved.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.35&#160;<I>&#147;<U>Period of Restriction</U>&#148;</I> means
    the period during which Restricted Stock or Restricted Stock
    Units are subject to a substantial risk of forfeiture (based on
    the passage of time, the achievement of performance goals, or
    upon the occurrence of other events as determined by the
    Committee, in its discretion), as provided in Article&#160;8.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.36&#160;<I>&#147;Plan&#148;</I> means the BlueLinx Holdings,
    Inc. 2006 Long-Term Incentive Plan.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.37&#160;<I>&#147;Plan Year&#148;</I> means the calendar year.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.38&#160;<I>&#147;Restricted Stock&#148;</I> means an Award
    granted to a Participant pursuant to Article&#160;8.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.39&#160;<I>&#147;<U>Restricted Stock Unit</U>&#148;</I> means
    an Award granted to a Participant pursuant to Article&#160;8
    under which no Shares are actually awarded to the Participant on
    the date of grant.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.40&#160;<I>&#147;<U>Share</U>&#148;</I> means a share of
    common stock of the Company, no par value per share.
</DIV>
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    <BR>
    A-4
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<H5 align="left" style="page-break-before:always"><A HREF="#G25938tocpage">Table of Contents</A></H5><P>

<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.41&#160;<I>&#147;<U>Stock Appreciation Right</U>&#148;</I> or
    <I>&#147;<U>SAR</U>&#148;</I> means an Award, designated as an
    SAR, pursuant to the terms of Article&#160;7 herein.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.42&#160;<I>&#147;<U>Subsidiary</U>&#148;</I> means any
    corporation or other entity, whether domestic or foreign, in
    which the Company has or obtains, directly or indirectly, a
    proprietary interest of more than fifty percent (50%) by reason
    of stock ownership or otherwise.
</DIV>

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: 'Times New Roman', Times">ARTICLE&#160;3<BR>
    </FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: 'Times New Roman', Times">ADMINISTRATION
    </FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    3.1&#160;&#160;<I><U>General</U>.</I>&#160;&#160;The Committee
    shall be responsible for administering this Plan, subject to
    this Article&#160;3 and the other provisions of this Plan. The
    Committee may employ attorneys, consultants, accountants,
    agents, and other individuals, any of whom may be an Employee,
    and the Committee, the Company, and its officers and Directors
    shall be entitled to rely upon the advice, opinions, or
    valuations of any such individuals. All actions taken and all
    interpretations and determinations made by the Committee shall
    be final and binding upon the Participants, the Company, and all
    other interested individuals.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    3.2&#160;&#160;<I><U>Authority of the
    Committee</U>.</I>&#160;&#160;The Committee shall have full and
    exclusive discretionary power to interpret the terms and the
    intent of this Plan and any Award Agreement or other agreement
    or document ancillary to or in connection with this Plan, to
    determine eligibility for Awards and to adopt such rules,
    regulations, forms, instruments, and guidelines for
    administering this Plan as the Committee may deem necessary or
    proper. Such authority shall include, but not be limited to,
    selecting Award recipients, establishing all Award terms and
    conditions, including the terms and conditions set forth in
    Award Agreements, granting Awards as an alternative to or as the
    form of payment for grants or rights earned or due under
    compensation plans or arrangements of the Company, construing
    any ambiguous provision of the Plan or any Award Agreement, and,
    subject to Article&#160;18, adopting modifications and
    amendments to this Plan or any Award Agreement, including
    without limitation, any that are necessary to comply with the
    laws of the countries and other jurisdictions in which the
    Company, its Affiliates,
    <FONT style="white-space: nowrap">and/or</FONT> its
    Subsidiaries operate.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    3.3&#160;&#160;<I><U>Delegation</U>.</I>&#160;&#160;The
    Committee may delegate to one or more of its members or to one
    or more officers of the Company
    <FONT style="white-space: nowrap">and/or</FONT> its
    Subsidiaries and Affiliates, or to one or more agents or
    advisors such administrative duties or powers as it may deem
    advisable, and the Committee or any individuals to whom it has
    delegated duties or powers as aforesaid may employ one or more
    individuals to render advice with respect to any responsibility
    the Committee or such individuals may have under this Plan. The
    Committee may, by resolution, authorize one or more officers of
    the Company to do one or both of the following on the same basis
    as can the Committee: (a)&#160;designate Employees to be
    recipients of Awards; or (b)&#160;determine the size of any such
    Awards; provided, however, (i)&#160;the Committee shall not
    delegate such responsibilities to any such officer for Awards
    granted to an Employee who is considered an Insider;
    (ii)&#160;the resolution providing such authorization sets forth
    the total number of Awards such officer(s) may grant; and
    (iii)&#160;the officer(s) shall report periodically to the
    Committee regarding the nature and scope of the Awards granted
    pursuant to the authority delegated.
</DIV>

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: 'Times New Roman', Times">ARTICLE&#160;4<BR>
    </FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: 'Times New Roman', Times">SHARES&#160;SUBJECT
    TO THIS PLAN AND MAXIMUM AWARDS
    </FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    4.1&#160;&#160;<I><U>Number of Shares&#160;Available for
    Awards</U>.</I>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (a)&#160;Subject to adjustment as provided in Section&#160;4.4,
    the maximum number of Shares available for grant to Participants
    under the Plan shall be increased by two million (2,000,000)
    Shares to equal five million two hundred thousand (5,200,000)
    newly issued Shares authorized for issuance under the Plan (the
    &#147;Share Authorization&#148;).
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (b)&#160;The maximum number of Shares of the Share Authorization
    that may be issued pursuant to ISOs under this Plan shall be one
    million (1,000,000) Shares.
</DIV>
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    <BR>
    A-5
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    4.2&#160;&#160;<I><U>Share Usage</U>.</I>&#160;&#160;Shares
    covered by an Award shall be counted as used as of the date of
    grant. Any Shares related to Awards under this Plan which
    terminate by expiration, forfeiture, cancellation, or otherwise
    without the issuance of such Shares, are settled in cash in lieu
    of Shares, or are exchanged with the Committee&#146;s
    permission, prior to the issuance of Shares, for Awards not
    involving Shares, shall be available again for grant under
    withholding requirements with respect to any Award granted under
    this Plan are satisfied by tendering Shares to the Company (by
    either actual delivery or by attestation), such tendered Shares
    shall again be available for grant under this Plan. Furthermore,
    if an SAR is exercised and settled in Shares, the difference
    between the total Shares exercised and the net Shares delivered
    shall again be available for grant under this Plan, with the
    result being that only the number of Shares issued upon exercise
    of an SAR are counted against the Shares available. The Shares
    available for issuance under this Plan may be authorized and
    unissued Shares or treasury Shares.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    4.3&#160;&#160;<I><U>Annual Award
    Limits</U>.</I>&#160;&#160;Unless and until the Committee
    determines that an Award to a Covered Employee shall not be
    designed to qualify as Performance-Based Compensation, the
    following limits (each an &#147;Annual Award Limit&#148; and,
    collectively, &#147;Annual Award Limits&#148;) shall apply to
    grants of such Awards under this Plan:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (a)&#160;<I><U>Options</U>:</I>&#160;&#160;The maximum aggregate
    number of Shares subject to Options granted in any one Plan Year
    to any one Participant shall be one million (1,000,000).
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (b)&#160;<I><U>SARs</U>:</I>&#160;&#160;The maximum number of
    Shares subject to Stock Appreciation Rights granted in any one
    Plan Year to any one Participant shall be one million
    (1,000,000).
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (c)&#160;<I><U>Restricted Stock or Restricted Stock
    Units</U>:</I>&#160;&#160;The maximum aggregate grant with
    respect to Awards of Restricted Stock or Restricted Stock Units
    in any one Plan Year to any one Participant shall be five
    hundred thousand (500,000) Shares.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (d)&#160;<I><U>Performance Units or Performance
    Shares</U>:</I>&#160;&#160;The maximum aggregate Award of
    Performance Units or Performance Shares that a Participant may
    receive in any one Plan Year shall be five hundred thousand
    (500,000) shares, or equal to the value of five hundred thousand
    (500,000) Shares determined as of the date of vesting or payout,
    as applicable.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (e)&#160;<I><U>Cash-Based Awards and Other Stock-Based
    Awards</U>:</I>&#160;&#160;The maximum aggregate amount awarded
    or credited with respect to Cash-Based or Other Stock-Based
    Awards to any one Participant in any one Plan Year may not
    exceed the value of seven million five hundred thousand dollars
    ($7,500,000) or five hundred thousand (500,000) Shares
    determined as of the date of vesting or payout, as applicable.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    4.4&#160;&#160;<I><U>Adjustments in Authorized
    Shares</U>.</I>&#160;&#160;In the event of any corporate event
    or transaction (including, but not limited to, a change in the
    Shares of the Company or the capitalization of the Company) such
    as a merger, consolidation, reorganization, recapitalization,
    separation, partial or complete liquidation, stock dividend,
    stock split, reverse stock split, split up, spin-off, or other
    distribution of stock or property of the Company, combination of
    Shares, exchange of Shares, dividend in-kind, or other like
    change in capital structure, the Committee, in its sole
    discretion, in order to prevent dilution or enlargement of
    Participants&#146; rights under this Plan, shall substitute or
    adjust, as applicable, the number and kind of Shares that may be
    issued under this Plan or under particular forms of Awards, the
    number and kind of Shares subject to outstanding Awards, the
    Option Price or Grant Price applicable to outstanding Awards,
    the Annual Award Limits, and other value determinations
    applicable to outstanding Awards.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The Committee, in its sole discretion, may also make appropriate
    adjustments in the terms of any Awards under this Plan to
    reflect or related to such changes or distributions and to
    modify any other terms of outstanding Awards, including
    modifications of performance goals and changes in the length of
    Performance Periods. Notwithstanding anything herein to the
    contrary, following a Change in Control the Committee may not
    take any such action as described in this Section&#160;4.4 if
    such action would result in a violation of the requirements of
    Code Section&#160;409A. The determination of the Committee as to
    the foregoing adjustments, if any, shall be conclusive and
    binding on Participants under this Plan.
</DIV>
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    <BR>
    A-6
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Subject to the provisions of Article&#160;18 and notwithstanding
    anything else herein to the contrary, without affecting the
    number of Shares reserved or available hereunder, the Committee
    may authorize the issuance or assumption of benefits under this
    Plan in connection with any merger, consolidation, acquisition
    of property or stock, or reorganization upon such terms and
    conditions as it may deem appropriate, subject to compliance
    with the rules under Code Sections&#160;409A, 422, and 424, as
    and where applicable.
</DIV>

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: 'Times New Roman', Times">ARTICLE&#160;5<BR>
    </FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: 'Times New Roman', Times">ELIGIBILITY
    AND PARTICIPATION
    </FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    5.1&#160;&#160;<I><U>Eligibility</U>.</I>&#160;&#160;Individuals
    eligible to participate in this Plan include all Employees and
    Directors.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    5.2&#160;&#160;<I><U>Actual
    Participation</U>.</I>&#160;&#160;Subject to the provisions of
    this Plan, the Committee may, from time to time, select from all
    eligible individuals, those individuals to whom Awards shall be
    granted and shall determine, in its sole discretion, the nature
    of any and all terms permissible by law, and the amount of each
    Award.
</DIV>

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: 'Times New Roman', Times">ARTICLE&#160;6<BR>
    </FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: 'Times New Roman', Times">STOCK OPTIONS
    </FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    6.1&#160;&#160;<I><U>Grant of
    Options</U>.</I>&#160;&#160;Subject to the terms and provisions
    of this Plan, Options may be granted to Participants in such
    number, and upon such terms, and at any time and from time to
    time as shall be determined by the Committee, in its sole
    discretion, provided that ISOs may be granted only to eligible
    Employees of the Company or of any parent or subsidiary
    corporation (as permitted under Code Sections&#160;422 and 424).
    However, an Employee who is employed by an Affiliate
    <FONT style="white-space: nowrap">and/or</FONT>
    Subsidiary may only be granted Options to the extent the
    Affiliate
    <FONT style="white-space: nowrap">and/or</FONT>
    Subsidiary is part of: (i)&#160;the Company&#146;s controlled
    group of corporations, or (ii)&#160;a trade or business under
    common control, as of the date of grant as determined within the
    meaning of Code Section&#160;414(b) or 414(c), and substituting
    for this purpose ownership of at least fifty percent (50%) of
    the Affiliate
    <FONT style="white-space: nowrap">and/or</FONT>
    Subsidiary to determine the members of the controlled group of
    corporations and the entities under common control.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    6.2&#160;&#160;<I><U>Award Agreement</U>.</I>&#160;&#160;Each
    Option grant shall be evidenced by an Award Agreement that shall
    specify the Option Price, the maximum duration of the Option,
    the number of Shares to which the Option pertains, the
    conditions upon which an Option shall become vested and
    exercisable, and such other provisions as the Committee shall
    determine which are not inconsistent with the terms of this
    Plan. The Award Agreement also shall specify whether the Option
    is intended to be an ISO or an NQSO.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    6.3&#160;&#160;<I><U>Option Price</U>.</I>&#160;&#160;The Option
    Price for each grant of an Option under this Plan shall be
    determined by the Committee in its sole discretion and shall be
    specified in the Award Agreement; provided, however, that the
    Option Price must be at least equal to one hundred percent
    (100%) of the FMV of the Shares as determined on the date of
    grant; provided, further, that the Option Price for any ISO
    granted to a Key Employee shall equal one hundred and ten
    percent (110%) of the FMV of the Shares determined on the date
    of grant.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    6.4&#160;&#160;<I><U>Term of Options</U>.</I>&#160;&#160;Each
    Option granted to a Participant shall expire at such time as the
    Committee shall determine at the time of grant; provided,
    however, no Option shall be exercisable later than the tenth
    (10th) anniversary of the date of grant; provided that no ISO
    granted to a Key Employee shall be exercisable later than the
    fifth (5th) anniversary of the date of grant. Notwithstanding
    the foregoing, for Nonqualified Stock Options granted to
    Participants outside the United States, the Committee has the
    authority to grant Nonqualified Stock Options that have a term
    greater than ten (10)&#160;years.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    6.5&#160;&#160;<I><U>Exercise of
    Options</U>.</I>&#160;&#160;Options granted under this
    Article&#160;6 shall be exercisable at such times and be subject
    to such restrictions and conditions as the Committee shall in
    each instance approve, which conditions and restrictions need
    not be the same for each grant or for each Participant.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    6.6&#160;&#160;<I><U>Limitation on Amount of Incentive Stock
    Options Granted</U>.</I>&#160;&#160;Options shall be treated as
    Incentive Stock Options only to the extent that the aggregate
    Fair Market Value of stock with respect to which Incentive
</DIV>
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    <BR>
    A-7
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Stock Options are exercisable for the first time by any option
    holder during any calendar year (whether under the terms of the
    Plan or any other stock option plan of the Company or of its
    parent or any subsidiary corporation) is $100,000 or less. To
    the extent that such aggregate Fair Market Value exceeds
    $100,000, the Options shall be treated as Nonqualified Stock
    Options. Fair Market Value shall be determined as of the time
    the Option with respect to such stock is granted.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    6.7&#160;&#160;<I><U>Payment</U>.</I>&#160;&#160;Options granted
    under this Article&#160;6 shall be exercised by the delivery of
    a notice of exercise to the Company or an agent designated by
    the Company in a form specified or accepted by the Committee, or
    by complying with any alternative procedures which may be
    authorized by the Committee, setting forth the number of Shares
    with respect to which the Option is to be exercised, accompanied
    by full payment for the Shares.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    A condition of the issuance of the Shares as to which an Option
    shall be exercised shall be the payment of the Option Price. The
    Option Price of any Option shall be payable to the Company in
    full either: (a)&#160;in cash or its equivalent; (b)&#160;by
    tendering (either by actual delivery or attestation) previously
    acquired Shares having an aggregate Fair Market Value at the
    time of exercise equal to the Option Price (provided that except
    as otherwise determined by the Committee, the Shares that are
    tendered must have been held by the Participant for at least six
    (6)&#160;months (or such other period, if any, as the Committee
    may permit) prior to their tender to satisfy the Option Price if
    acquired under this Plan or any other compensation plan
    maintained by the Company or have been purchased on the open
    market); (c)&#160;by a cashless (broker-assisted) exercise;
    (d)&#160;by a combination of (a), (b),
    <FONT style="white-space: nowrap">and/or</FONT> (c);
    or (e)&#160;any other method approved or accepted by the
    Committee in its sole discretion. Subject to any governing rules
    or regulations, as soon as practicable after receipt of written
    notification of exercise and full payment (including
    satisfaction of any applicable tax withholding), the Company
    shall deliver to the Participant evidence of book entry Shares,
    or upon the Participant&#146;s request, Share certificates in an
    appropriate amount based upon the number of Shares purchased
    under the Option(s).
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Unless otherwise determined by the Committee, all payments under
    all of the methods indicated above shall be paid in
    U.S.&#160;dollars.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    6.8&#160;&#160;<I><U>Restrictions on Share
    Transferability</U>.</I>&#160;&#160;The Committee may impose
    such restrictions on any Shares acquired pursuant to the
    exercise of an Option granted under this Article&#160;6 as it
    may deem advisable, including, without limitation, minimum
    holding period requirements or restrictions under applicable
    federal securities laws, under the requirements of any stock
    exchange or market upon which such Shares are then listed
    <FONT style="white-space: nowrap">and/or</FONT>
    traded, or under any blue sky or state securities laws
    applicable to such Shares.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    6.9&#160;&#160;<I><U>Termination of
    Employment</U>.</I>&#160;&#160;Each Participant&#146;s Award
    Agreement shall set forth the extent to which the Participant
    shall have the right to exercise the Option following
    termination of the Participant&#146;s employment or provision of
    services to the Company, its Affiliates,
    <FONT style="white-space: nowrap">and/or</FONT> its
    Subsidiaries, as the case may be. Such provisions shall be
    determined in the sole discretion of the Committee, shall be
    included in the Award Agreement entered into with each
    Participant, need not be uniform among all Options issued
    pursuant to this Article&#160;6, and may reflect distinctions
    based on the reasons for termination.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    6.10&#160;&#160;<I><U>Notification of Disqualifying
    Disposition</U>.</I>&#160;&#160;If any Participant shall make
    any disposition of Shares issued pursuant to the exercise of an
    ISO under the circumstances described in Code
    Section&#160;421(b) (relating to certain disqualifying
    dispositions), such Participant shall notify the Company of such
    disposition within ten (10)&#160;days thereof.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    6.11&#160;&#160;<I><U>No Other Feature of
    Deferral</U>.</I>&#160;&#160;No Option granted pursuant to this
    Plan shall provide for any feature for the deferral of
    compensation other than the deferral of recognition of income
    until the later of the exercise or disposition of the Option, or
    the time the stock acquired pursuant to the exercise of the
    Option first becomes substantially vested.
</DIV>
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    <BR>
    A-8
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: 'Times New Roman', Times">ARTICLE&#160;7<BR>
    </FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: 'Times New Roman', Times">STOCK
    APPRECIATION RIGHTS
    </FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    7.1&#160;&#160;<I><U>Grant of SARs</U>.</I>&#160;&#160;Subject
    to the terms and conditions of this Plan, SARs may be granted to
    Participants at any time and from time to time as shall be
    determined by the Committee. However, an Employee who is
    employed by an Affiliate
    <FONT style="white-space: nowrap">and/or</FONT>
    Subsidiary may only be granted SARs to the extent the Affiliate
    <FONT style="white-space: nowrap">and/or</FONT>
    Subsidiary is: (i)&#160;part of the Company&#146;s controlled
    group of corporations, or (ii)&#160;a trade or business under
    common control, as of the date of grant as determined within the
    meaning of Code Section&#160;414(b) or 414(c) and substituting
    for this purpose ownership of at least fifty percent (50%) of
    the Affiliate
    <FONT style="white-space: nowrap">and/or</FONT>
    Subsidiary to determine the members of the controlled group of
    corporations and the entities under common control.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Subject to the terms and conditions of this Plan, the Committee
    shall have complete discretion in determining the number of SARs
    granted to each Participant and, consistent with the provisions
    of this Plan, in determining the terms and conditions pertaining
    to such SARs.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The Grant Price for each grant of an SAR shall be determined by
    the Committee and shall be specified in the Award Agreement;
    provided, however, that the Grant Price on the date of grant
    must be at least equal to one hundred percent (100%) of the FMV
    of the Shares as determined on the date of grant.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    7.2&#160;&#160;<I><U>SAR Agreement</U>.</I>&#160;&#160;Each SAR
    Award shall be evidenced by an Award Agreement that shall
    specify the Grant Price, the term of the SAR, and such other
    provisions as the Committee shall determine.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (a)&#160;<I><U>Term of SAR</U>.</I>&#160;&#160;The term of an
    SAR granted under this Plan shall be determined by the
    Committee, in its sole discretion, and except as determined
    otherwise by the Committee and specified in the SAR Award
    Agreement, no SAR shall be exercisable later than the tenth
    (10th) anniversary date of its grant. Notwithstanding the
    foregoing, for SARs granted to Participants outside the United
    States, the Committee has the authority to grant SARs that have
    a term greater than ten (10)&#160;years.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (b)&#160;<I><U>Exercise of SARs</U>.</I>&#160;&#160;SARs may be
    exercised upon whatever terms and conditions the Committee, in
    its sole discretion, imposes.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    7.3&#160;&#160;<I><U>Settlement of SARs</U>.</I>&#160;&#160;Upon
    the exercise of an SAR, a Participant shall be entitled to
    receive payment from the Company in an amount determined by
    multiplying:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (a)&#160;The excess of the Fair Market Value of a Share on the
    date of exercise over the Grant Price; by
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (b)&#160;The number of Shares with respect to which the SAR is
    exercised. At the discretion of the Committee, the payment upon
    SAR exercise may be in cash, Shares, or any combination thereof,
    or in any other manner approved by the Committee in its sole
    discretion. The Committee&#146;s determination regarding the
    form of SAR payout shall be set forth in the Award Agreement
    pertaining to the grant of the SAR.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    7.4&#160;&#160;<I><U>Termination of
    Employment</U>.</I>&#160;&#160;Each Award Agreement shall set
    forth the extent to which the Participant shall have the right
    to exercise the SAR following termination of the
    Participant&#146;s employment with or provision of services to
    the Company, its Affiliates,
    <FONT style="white-space: nowrap">and/or</FONT> its
    Subsidiaries, as the case may be. Such provisions shall be
    determined in the sole discretion of the Committee, shall be
    included in the Award Agreement entered into with Participants,
    need not be uniform among all SARs issued pursuant to this Plan,
    and may reflect distinctions based on the reasons for
    termination.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    7.5&#160;&#160;<I><U>Other Restrictions</U>.</I>&#160;&#160;The
    Committee shall impose such other conditions
    <FONT style="white-space: nowrap">and/or</FONT>
    restrictions on any Shares received upon exercise of an SAR
    granted pursuant to this Plan as it may deem advisable or
    desirable. These restrictions may include, but shall not be
    limited to, a requirement that the Participant hold the Shares
    received upon exercise of an SAR for a specified period of time.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    7.6&#160;&#160;<I><U>No Other Feature of
    Deferral</U>.</I>&#160;&#160;No SAR granted pursuant to this
    Plan shall provide for any feature for the deferral of
    compensation other than the deferral of recognition of income
    until the exercise of the SAR.
</DIV>
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    <BR>
    A-9
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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    <FONT style="font-family: 'Times New Roman', Times">ARTICLE&#160;8<BR>
    </FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: 'Times New Roman', Times">RESTRICTED
    STOCK AND RESTRICTED STOCK UNITS
    </FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    8.1&#160;&#160;<I><U>Grant of Restricted Stock or Restricted
    Stock Units</U>.</I>&#160;&#160;Subject to the terms and
    provisions of this Plan, the Committee, at any time and from
    time to time, may grant Shares of Restricted Stock
    <FONT style="white-space: nowrap">and/or</FONT>
    Restricted Stock Units to Participants in such amounts as the
    Committee shall determine. Restricted Stock Units shall be
    similar to Restricted Stock except that no Shares are actually
    awarded to the Participant on the date of grant.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    8.2&#160;&#160;<I><U>Restricted Stock or Restricted Stock Unit
    Agreement</U>.</I>&#160;&#160;Each Restricted Stock
    <FONT style="white-space: nowrap">and/or</FONT>
    Restricted Stock Unit grant shall be evidenced by an Award
    Agreement that shall specify the Period(s) of Restriction, the
    number of Shares of Restricted Stock or the number of Restricted
    Stock Units granted, and such other provisions as the Committee
    shall determine.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    8.3&#160;&#160;<I><U>Other Restrictions</U>.</I>&#160;&#160;The
    Committee shall impose such other conditions
    <FONT style="white-space: nowrap">and/or</FONT>
    restrictions on any Shares of Restricted Stock or Restricted
    Stock Units granted pursuant to this Plan as it may deem
    advisable including, without limitation, a requirement that
    Participants pay a stipulated purchase price for each Share of
    Restricted Stock or each Restricted Stock Unit, restrictions
    based upon the achievement of specific performance goals,
    time-based restrictions on vesting following the attainment of
    the performance goals, time-based restrictions
    <FONT style="white-space: nowrap">and/or</FONT>
    restrictions under applicable laws or under the requirements of
    any stock exchange or market upon which such Shares are listed
    or traded, or holding requirements or sale restrictions placed
    on the Shares by the Company upon vesting of such Restricted
    Stock or Restricted Stock Units. To the extent deemed
    appropriate by the Committee, the Company may retain the
    certificates representing Shares of Restricted Stock in the
    Company&#146;s possession until such time as all conditions
    <FONT style="white-space: nowrap">and/or</FONT>
    restrictions applicable to such Shares have been satisfied or
    lapse.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Except as otherwise provided in this Article&#160;8, Shares of
    Restricted Stock covered by each Restricted Stock Award shall
    become freely transferable by the Participant after all
    conditions and restrictions applicable to such Shares have been
    satisfied or lapse (including satisfaction of any applicable tax
    withholding obligations), and Restricted Stock Units shall be
    paid in cash, Shares, or a combination of cash and Shares as the
    Committee, in its sole discretion shall determine.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    8.4&#160;&#160;<I><U>Certificate Legend</U>.</I>&#160;&#160;In
    addition to any legends placed on certificates pursuant to
    Section&#160;8.3 or Section&#160;21.2, each certificate
    representing Shares of Restricted Stock granted pursuant to this
    Plan may bear a legend such as the following or as otherwise
    determined by the Committee in its sole discretion: The sale or
    transfer of Shares of stock represented by this certificate,
    whether voluntary, involuntary, or by operation of law, is
    subject to certain restrictions on transfer as set forth in the
    BlueLinx Holdings Inc. 2006 Long-Term Equity Incentive Plan, and
    in the associated Award Agreement. A copy of this plan and such
    Award Agreement may be obtained from BlueLinx Holdings Inc.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    8.5&#160;&#160;<I><U>Voting Rights</U>.</I>&#160;&#160;Unless
    otherwise determined by the Committee and set forth in a
    Participant&#146;s Award Agreement, to the extent permitted or
    required by law, as determined by the Committee, Participants
    holding Shares of Restricted Stock granted hereunder may be
    granted the right to exercise full voting rights with respect to
    those Shares during the Period of Restriction. A Participant
    shall have no voting rights with respect to any Restricted Stock
    Units granted hereunder.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    8.6&#160;&#160;<I><U>Termination of
    Employment</U>.</I>&#160;&#160;Each Award Agreement shall set
    forth the extent to which the Participant shall have the right
    to retain Restricted Stock
    <FONT style="white-space: nowrap">and/or</FONT>
    Restricted Stock Units following termination of the
    Participant&#146;s employment with or provision of services to
    the Company, its Affiliates,
    <FONT style="white-space: nowrap">and/or</FONT> its
    Subsidiaries, as the case may be. Such provisions shall be
    determined in the sole discretion of the Committee, shall be
    included in the Award Agreement entered into with each
    Participant, need not be uniform among all Shares of Restricted
    Stock or Restricted Stock Units issued pursuant to this Plan,
    and may reflect distinctions based on the reasons for
    termination.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    8.7&#160;&#160;<I><U>Section&#160;83(b)
    Election</U>.</I>&#160;&#160;The Committee may provide in an
    Award Agreement that the Award of Restricted Stock is
    conditioned upon the Participant making or refraining from
    making an election with respect to the Award under Code
    Section&#160;83(b). If a Participant makes an election pursuant
    to Code Section&#160;83(b) concerning a Restricted Stock Award,
    the Participant shall be required to file promptly a copy of
    such election with the Company.
</DIV>
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    <BR>
    A-10
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: 'Times New Roman', Times">ARTICLE&#160;9<BR>
    </FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: 'Times New Roman', Times">PERFORMANCE
    UNITS/PERFORMANCE SHARES
    </FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    9.1&#160;&#160;<I><U>Grant of Performance Units/Performance
    Shares</U>.</I>&#160;&#160;Subject to the terms and provisions
    of this Plan, the Committee, at any time and from time to time,
    may grant Performance Units
    <FONT style="white-space: nowrap">and/or</FONT>
    Performance Shares to Participants in such amounts and upon such
    terms as the Committee shall determine.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    9.2&#160;&#160;<I><U>Value of Performance Units/Performance
    Shares</U>.</I>&#160;&#160;Each Performance Unit shall have an
    initial value that is established by the Committee at the time
    of grant. Each Performance Share shall have an initial value
    equal to the Fair Market Value of a Share on the date of grant.
    The Committee shall set performance goals in its discretion
    which, depending on the extent to which they are met, will
    determine the value
    <FONT style="white-space: nowrap">and/or</FONT>
    number of Performance Units/Performance Shares that will be paid
    out to the Participant.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    9.3&#160;&#160;<I><U>Earning of Performance Units/Performance
    Shares</U>.</I>&#160;&#160;Subject to the terms of this Plan,
    after the applicable Performance Period has ended, the holder of
    Performance Units/Performance Shares shall be entitled to
    receive payout on the value and number of Performance
    Units/Performance Shares earned by the Participant over the
    Performance Period, to be determined as a function of the extent
    to which the corresponding performance goals have been achieved.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    9.4&#160;&#160;<I><U>Form and Timing of Payment of Performance
    Units/Performance Shares</U>.</I>&#160;&#160;Payment of earned
    Performance Units/Performance Shares shall be as determined by
    the Committee and as evidenced in the Award Agreement. Subject
    to the terms of this Plan, the Committee, in its sole
    discretion, may pay earned Performance Units/Performance Shares
    in the form of cash or in Shares (or in a combination thereof)
    equal to the value of the earned Performance Units/Performance
    Shares at the close of the applicable Performance Period, or as
    soon as practicable after the end of the Performance Period. Any
    Shares may be granted subject to any restrictions deemed
    appropriate by the Committee. The determination of the Committee
    with respect to the form of payout of such Awards shall be set
    forth in the Award Agreement pertaining to the grant of the
    Award.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    9.5&#160;&#160;<I><U>Termination of
    Employment</U>.</I>&#160;&#160;Each Award Agreement shall set
    forth the extent to which the Participant shall have the right
    to retain Performance Units
    <FONT style="white-space: nowrap">and/or</FONT>
    Performance Shares following termination of the
    Participant&#146;s employment with or provision of services to
    the Company, its Affiliates,
    <FONT style="white-space: nowrap">and/or</FONT> its
    Subsidiaries, as the case may be. Such provisions shall be
    determined in the sole discretion of the Committee, shall be
    included in the Award Agreement entered into with each
    Participant, need not be uniform among all Awards of Performance
    Units or Performance Shares issued pursuant to this Plan, and
    may reflect distinctions based on the reasons for termination.
</DIV>

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: 'Times New Roman', Times">ARTICLE&#160;10<BR>
    </FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: 'Times New Roman', Times">CASH-BASED
    AWARDS AND OTHER STOCK-BASED AWARDS
    </FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    10.1&#160;&#160;<I><U>Grant of Cash-Based
    Awards</U>.</I>&#160;&#160;Subject to the terms and provisions
    of the Plan, the Committee, at any time and from time to time,
    may grant Cash-Based Awards to Participants in such amounts and
    upon such terms as the Committee may determine.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    10.2&#160;&#160;<I><U>Other Stock-Based
    Awards</U>.</I>&#160;&#160;The Committee may grant other types
    of equity-based or equity-related Awards not otherwise described
    by the terms of this Plan (including the grant or offer for sale
    of unrestricted Shares) in such amounts and subject to such
    terms and conditions as the Committee shall determine. Such
    Awards may involve the transfer of actual Shares to
    Participants, or payment in cash or otherwise of amounts based
    on the value of Shares, and may include, without limitation,
    Awards designed to comply with or take advantage of the
    applicable local laws of jurisdictions other than the United
    States.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    10.3&#160;&#160;<I><U>Value of Cash-Based and Other Stock-Based
    Awards</U>.</I>&#160;&#160;Each Cash-Based Award shall specify a
    payment amount or payment range as determined by the Committee.
    Each Other Stock-Based Award shall be expressed in terms of
    Shares or units based on Shares, as determined by the Committee.
    The Committee may establish performance goals in its discretion.
    If the Committee exercises its discretion to establish
    performance
</DIV>
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    <BR>
    A-11
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    goals, the number
    <FONT style="white-space: nowrap">and/or</FONT> value
    of Cash-Based Awards or Other Stock-Based Awards that will be
    paid out to the Participant will depend on the extent to which
    the performance goals are met.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    10.4&#160;&#160;<I><U>Payment of Cash-Based Awards and Other
    Stock-Based Awards</U>.</I>&#160;&#160;Payment, if any, with
    respect to a Cash-Based Award or an Other Stock-Based Award
    shall be made in accordance with the terms of the Award, in cash
    or Shares as the Committee determines.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    10.5&#160;&#160;<I><U>Termination of
    Employment</U>.</I>&#160;&#160;The Committee shall determine the
    extent to which the Participant shall have the right to receive
    Cash-Based Awards or Other Stock-Based Awards following
    termination of the Participant&#146;s employment with or
    provision of services to the Company, its Affiliates,
    <FONT style="white-space: nowrap">and/or</FONT> its
    Subsidiaries, as the case may be. Such provisions shall be
    determined in the sole discretion of the Committee, shall be
    included in an agreement entered into with each Participant,
    need not be uniform among all Awards of Cash-Based Awards or
    Other Stock-Based Awards issued pursuant to the Plan, and may
    reflect distinctions based on the reasons for termination.
</DIV>

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: 'Times New Roman', Times">ARTICLE&#160;11<BR>
    </FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: 'Times New Roman', Times">TRANSFERABILITY
    OF AWARDS
    </FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    11.1&#160;&#160;<I><U>Transferability</U>.</I>&#160;&#160;Except
    as provided in Section&#160;11.2 below, during a
    Participant&#146;s lifetime, his or her Awards shall be
    exercisable only by the Participant. Awards shall not be
    transferable other than by will or the laws of descent and
    distribution; no Awards shall be subject, in whole or in part,
    to attachment, execution, or levy of any kind; and any purported
    transfer in violation hereof shall be null and void. The
    Committee may establish such procedures as it deems appropriate
    for a Participant to designate a beneficiary to whom any amounts
    payable or Shares deliverable in the event of, or following, the
    Participant&#146;s death, may be provided.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    11.2&#160;&#160;<I><U>Committee Action</U>.</I>&#160;&#160;The
    Committee may, in its discretion, determine that notwithstanding
    Sections&#160;11.1 and 11.3, any or all Awards (other than ISOs)
    shall be transferable to and exercisable by such transferees,
    and subject to such terms and conditions, as the Committee may
    deem appropriate; provided, however, no Award may be transferred
    for value (as defined in the General Instructions to
    <FONT style="white-space: nowrap">Form&#160;S-8).</FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    11.3&#160;&#160;<I><U>Domestic Relations
    Orders</U>.</I>&#160;&#160;Without limiting the generality of
    Section&#160;11.1, no domestic relations order purporting to
    authorize a transfer of an Award shall be recognized as valid.
</DIV>

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: 'Times New Roman', Times">ARTICLE&#160;12<BR>
    </FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: 'Times New Roman', Times">PERFORMANCE
    MEASURES
    </FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    12.1&#160;&#160;<I><U>Performance
    Measures</U>.</I>&#160;&#160;In accordance with the Plan, the
    Committee may prescribe Awards that are based on objectively
    determinable performance conditions so that the Awards may
    qualify as Performance-Based Compensation. Objectively
    determinable performance conditions are Performance Measure
    (a)&#160;that are established in writing (i)&#160;at the time of
    grant or (ii)&#160;no later than the earlier of (x)&#160;ninety
    (90)&#160;days after the beginning of the period of service to
    which they relate and (y)&#160;before the lapse of twenty-five
    percent (25%) of the period of service to which they relate;
    (b)&#160;that are uncertain of achievement at the time they are
    established; and (c)&#160;the achievement of which is
    determinable by a third party with knowledge of the relevant
    facts. The Performance Measures upon which the payment or
    vesting of an Award to a Covered Employee that is intended to
    qualify as Performance-Based Compensation shall be limited to
    the following Performance Measures or any combination of the
    following Performance Measures:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (a)&#160;Net earnings or net income (before or after taxes,
    depreciation and amortization);
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (b)&#160;Earnings per share;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (c)&#160;Net sales or revenues growth;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (d)&#160;Net operating profit;
</DIV>
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    <BR>
    A-12
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (e)&#160;Return measures (including, but not limited to, return
    on assets, capital, working capital, equity, sales, or revenue);
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (f)&#160;Cash flow (including, but not limited to, operating
    cash flow, free cash flow, cash flow return on equity, and cash
    flow returns on investment);
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (g)&#160;Earnings before taxes, interest, depreciation
    <FONT style="white-space: nowrap">and/or</FONT>
    amortization;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (h)&#160;Gross or operating margins;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (i)&#160;Productivity ratios;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (j)&#160;Share price (including, but not limited to, growth
    measures and total shareholder return);
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (k)&#160;Expense target;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (l)&#160;Margins;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (m)&#160;Operating efficiency;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (n)&#160;Market share;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (o)&#160;Customer satisfaction;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (p)&#160;Working capital targets;&#160;and
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (q)&#160;Economic value added or
    EVA<SUP style="font-size: 85%; vertical-align: text-top">&#174;</SUP>

    (net operating profits after tax minus the sum of capital
    multiplied by the cost of capital).
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Performance Measures may be related to a specific customer or
    group of customers or geographic region. The form of the
    Performance Measures may be measured on a Company, Subsidiary,
    <FONT style="white-space: nowrap">and/or</FONT>
    Affiliate, division, business unit, service line, segment or
    geographic basis or any combination thereof. Performance
    Measures may reflect absolute entity performance or a relative
    comparison of entity performance to the performance of a peer
    group of entities or published or special indexes or other
    external measures of the selected Performance Measures. The
    Committee may select Performance Measures under (j)&#160;above
    as compared to various stock market indices. Performance
    Measures may exclude any extraordinary or non-recurring items.
    Performance Measures may, but need not, be based upon an
    increase or positive result under the aforementioned criteria
    and could include, for example and not by way of limitation,
    maintaining the status quo or limiting the economic losses
    (measured, in each case, by reference to the specific criteria).
    The Performance Measures may not include solely the mere
    continued employment of the Participant. However, the Award may
    become vested
    <FONT style="white-space: nowrap">and/or</FONT>
    payable contingent on the Participant&#146;s continued
    employment or service,
    <FONT style="white-space: nowrap">and/or</FONT>
    employment or service at the time the Award becomes vested
    <FONT style="white-space: nowrap">and/or</FONT>
    payable, in addition to the Performance Measures described
    above. The Committee shall have the sole discretion to select
    one or more periods of time over which the attainment of one or
    more of the foregoing Performance Measures will be measured for
    the purpose of determining a Participant&#146;s right to, and
    the vesting
    <FONT style="white-space: nowrap">and/or</FONT>
    payment of, an Award that will become vested
    <FONT style="white-space: nowrap">and/or</FONT>
    payable on Performance Measures. The Committee also has the
    authority to provide for accelerated vesting
    <FONT style="white-space: nowrap">and/or</FONT>
    payment of any Award based on the achievement of Performance
    Measures specified in this Section&#160;12.1. The amount of the
    Award that will become vested
    <FONT style="white-space: nowrap">and/or</FONT>
    payable if the Performance Measures are achieved (or an
    objective formula for, or method of, computing such amount) must
    be established at the time set forth above.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    12.2&#160;&#160;<I><U>Evaluation of
    Performance</U>.</I>&#160;&#160;If the Committee, on the date of
    grant, prescribes that an Award shall become vested
    <FONT style="white-space: nowrap">and/or</FONT>
    payable only upon the attainment of any of the above Performance
    Measures, the Award shall become vested
    <FONT style="white-space: nowrap">and/or</FONT>
    payable only to the extent that the Committee certifies in
    writing that such Performance Measures have been achieved. An
    Award will not satisfy the requirements for Performance-Based
    Compensation if the facts and circumstances indicate the Award
    will become vested
    <FONT style="white-space: nowrap">and/or</FONT>
    payable regardless of whether the Performance Measures are
    attained (including, but not limited to, upon the termination of
    the Participant&#146;s employment or service other than on death
    or disability). However, an Award does not fail to meet the
    requirements of Performance-Based Compensation merely because
    the Award would become vested
    <FONT style="white-space: nowrap">and/or</FONT>
    payable upon the Participant&#146;s death or disability or upon
    a Change in Control prior to attainment of
</DIV>
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    <BR>
    A-13
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    the Performance Measures, although an Award that actually
    becomes vested
    <FONT style="white-space: nowrap">and/or</FONT>
    payable on account of those events prior to the attainment of
    the Performance Measures would not constitute Performance-Based
    Compensation.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The Committee may provide in any such Award that any evaluation
    of performance may include or exclude any of the following
    events that occur during a Performance Period: (a)&#160;asset
    write-downs; (b)&#160;litigation or claim judgments or
    settlements; (c)&#160;the effect of changes in tax laws,
    accounting principles, or other laws or provisions affecting
    reported results; (d)&#160;any reorganization and restructuring
    programs; (e)&#160;extraordinary nonrecurring items as described
    in Accounting Principles Board Opinion No.&#160;30
    <FONT style="white-space: nowrap">and/or</FONT> in
    management&#146;s discussion and analysis of financial condition
    and results of operations appearing in the Company&#146;s annual
    report to shareholders for the applicable year;
    (f)&#160;acquisitions or divestitures; and (g)&#160;foreign
    exchange gains and losses. To the extent such inclusions or
    exclusions affect Awards to Covered Employees, they shall be
    prescribed in a form that meets the requirements of Code
    Section&#160;162(m) for deductibility.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    12.3&#160;&#160;<I><U>Adjustment of Performance-Based
    Compensation</U>.</I>&#160;&#160;Awards that are intended to
    qualify as Performance-Based Compensation may not be adjusted
    upward. The Committee shall retain the discretion to adjust such
    Awards downward, either on a formula or discretionary basis, or
    any combination as the Committee determines.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    12.4&#160;&#160;<I><U>Committee
    Discretion</U>.</I>&#160;&#160;In the event that applicable tax
    <FONT style="white-space: nowrap">and/or</FONT>
    securities laws change to permit Committee discretion to alter
    the governing Performance Measures without obtaining shareholder
    approval of such changes, the Committee shall have sole
    discretion to make such changes without obtaining shareholder
    approval provided the exercise of such discretion does not
    violate Code Section&#160;409A. In addition, in the event that
    the Committee determines that it is advisable to grant Awards
    that shall not qualify as Performance-Based Compensation, the
    Committee may make such grants without satisfying the
    requirements of Code Section&#160;162(m) and base vesting on
    Performance Measures other than those set forth in
    Section&#160;12.1.
</DIV>

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: 'Times New Roman', Times">ARTICLE&#160;13<BR>
    </FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: 'Times New Roman', Times">NONEMPLOYEE
    DIRECTOR AWARDS
    </FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The Board or Committee shall determine all Awards to Nonemployee
    Directors. The terms and conditions of any grant to any such
    Nonemployee Director shall be set forth in an Award Agreement.
</DIV>

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: 'Times New Roman', Times">ARTICLE&#160;14<BR>
    </FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: 'Times New Roman', Times">DIVIDEND
    EQUIVALENTS
    </FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Any Participant selected by the Committee may be granted
    dividend equivalents based on the dividends declared on Shares
    that are subject to any Award, to be credited as of dividend
    payment dates during the period between the date the Award is
    granted and the date the Award is exercised, vests, or expires,
    as determined by the Committee. Such dividend equivalents shall
    be converted to cash or additional Shares by such formula and at
    such time and subject to such limitations as may be determined
    by the Committee; provided, however, that no dividend
    equivalents may be granted on any Award of Options or SARs.
</DIV>

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: 'Times New Roman', Times">ARTICLE&#160;15<BR>
    </FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: 'Times New Roman', Times">BENEFICIARY
    DESIGNATION
    </FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Each Participant under this Plan may, from time to time, name
    any beneficiary or beneficiaries (who may be named contingently
    or successively) to whom any benefit under this Plan is to be
    paid in case of his death before he receives any or all of such
    benefit. Each such designation shall revoke all prior
    designations by the same Participant, shall be in a form
    prescribed by the Committee, and will be effective only when
    filed by the Participant in writing with the Company during the
    Participant&#146;s lifetime. In the absence of any such
    beneficiary designation, benefits remaining unpaid or rights
    remaining unexercised at the Participant&#146;s death shall be
    paid to or exercised by the Participant&#146;s executor,
    administrator, or legal representative.
</DIV>
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    <BR>
    A-14
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: 'Times New Roman', Times">ARTICLE&#160;16<BR>
    </FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: 'Times New Roman', Times">RIGHTS OF
    PARTICIPANTS
    </FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    16.1&#160;&#160;<I><U>Employment</U>.</I>&#160;&#160;Nothing in
    this Plan or an Award Agreement shall interfere with or limit in
    any way the right of the Company, its Affiliates,
    <FONT style="white-space: nowrap">and/or</FONT> its
    Subsidiaries to terminate any Participant&#146;s employment or
    service on the Board or to the Company at any time or for any
    reason not prohibited by law, nor confer upon any Participant
    any right to continue his employment or service as a Director
    for any specified period of time.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Neither an Award nor any benefits arising under this Plan shall
    constitute an employment contract with the Company, its
    Affiliates,
    <FONT style="white-space: nowrap">and/or</FONT> its
    Subsidiaries and, accordingly, subject to Articles&#160;3 and
    18, this Plan and the benefits hereunder may be terminated at
    any time in the sole and exclusive discretion of the Committee
    without giving rise to any liability on the part of the Company,
    its Affiliates,
    <FONT style="white-space: nowrap">and/or</FONT> its
    Subsidiaries.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    16.2&#160;&#160;<I><U>Participation</U>.</I>&#160;&#160;No
    individual shall have the right to be selected to receive an
    Award under this Plan, or, having been so selected, to be
    selected to receive a future Award.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    16.3&#160;&#160;<I><U>Rights as a
    Shareholder</U>.</I>&#160;&#160;Except as otherwise provided
    herein, a Participant shall have none of the rights of a
    shareholder with respect to Shares covered by any Award until
    the Participant becomes the record holder of such Shares.
</DIV>

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: 'Times New Roman', Times">ARTICLE&#160;17<BR>
    </FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: 'Times New Roman', Times">CHANGE IN
    CONTROL
    </FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Notwithstanding any other provision of this Plan to the
    contrary, the provisions of this Article&#160;17 shall apply in
    the event of a Change in Control, unless otherwise determined by
    the Committee in connection with the grant of an Award as
    reflected in the applicable Award Agreement.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (a)&#160;All outstanding Options and Stock Appreciation Rights
    shall become immediately vested and exercisable;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (b)&#160;All Restricted Stock and Restricted Stock Units shall
    become immediately vested and payable;&#160;and
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (c)&#160;The Performance Period applicable to Performance Shares
    and Performance Units shall lapse and the performance goals
    associated with such awards shall be deemed to have been met at
    their target level. Such awards shall vest on a pro rata basis
    based on the portion of the vesting period completed as of the
    Change in Control.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The Committee may, in its sole discretion, determine that any or
    all outstanding Awards granted under the Plan, whether or not
    exercisable, will be canceled and terminated and that in
    connection with such cancellation and termination the holder of
    such Award may receive for each Share of common stock subject to
    such Awards a cash payment (or the delivery of shares of stock,
    other securities or a combination of cash, stock and securities
    equivalent to such cash payment) equal to the difference, if
    any, between the consideration received by shareholders of the
    Company in respect of a Share of common stock in connection with
    such transaction and the purchase price per share, if any, under
    the Award multiplied by the number of Shares of common stock
    subject to such Award; provided that if such product is zero or
    less or to the extent that the Award is not then exercisable,
    the Awards may be canceled and terminated without payment
    therefore.
</DIV>

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: 'Times New Roman', Times">ARTICLE&#160;18<BR>
    </FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: 'Times New Roman', Times">AMENDMENT,
    MODIFICATION, SUSPENSION, AND TERMINATION
    </FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    18.1&#160;&#160;<I><U>Amendment, Modification, Suspension, and
    Termination</U>.</I>&#160;&#160;Subject to Section&#160;18.3,
    the Committee may, at any time and from time to time, alter,
    amend, modify, suspend, or terminate this Plan and any Award
    Agreement in whole or in part; provided, however, that without
    the prior approval of the Company&#146;s shareholders and except
    as provided in Section&#160;4.4, Options or SARs issued under
    this Plan will not be
</DIV>
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    <BR>
    A-15
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    repriced, replaced, or regranted through cancellation or by
    lowering the Option Price of a previously granted Option or the
    Grant Price of a previously granted SAR, and no amendment of
    this Plan shall be made without shareholder approval if
    shareholder approval is required by law, regulation, or stock
    exchange rule.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    18.2&#160;&#160;<I><U>Adjustment of Awards Upon the Occurrence
    of Certain Unusual or Nonrecurring
    Events</U>.</I>&#160;&#160;The Committee may make adjustments in
    the terms and conditions of, and the criteria included in,
    Awards in recognition of unusual or nonrecurring events
    (including, without limitation, the events described in
    Section&#160;4.4 hereof) affecting the Company or the financial
    statements of the Company or of changes in applicable laws,
    regulations, or accounting principles, whenever the Committee
    determines that such adjustments are appropriate in order to
    prevent unintended dilution or enlargement of the benefits or
    potential benefits intended to be made available under this
    Plan. The determination of the Committee as to the foregoing
    adjustments, if any, shall be conclusive and binding on
    Participants under this Plan.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    18.3&#160;&#160;<I><U>Awards Previously
    Granted</U>.</I>&#160;&#160;Notwithstanding any other provision
    of this Plan to the contrary (other than Section&#160;18.4), no
    termination, amendment, suspension, or modification of this Plan
    or an Award Agreement shall adversely affect in any material way
    any Award previously granted under this Plan without the written
    consent of the Participant holding such Award.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    18.4&#160;&#160;<I><U>Amendment to Conform to
    Law</U>.</I>&#160;&#160;Notwithstanding any other provision of
    this Plan to the contrary, the Board of Directors may amend the
    Plan or an Award Agreement, to take effect retroactively or
    otherwise, as deemed necessary or advisable for the purpose of
    conforming the Plan or an Award Agreement to any present or
    future law relating to plans of this or similar nature
    (including, but not limited to, Code Section&#160;409A), and to
    the administrative regulations and rulings promulgated
    thereunder.
</DIV>

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: 'Times New Roman', Times">ARTICLE&#160;19<BR>
    </FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: 'Times New Roman', Times">WITHHOLDING
    </FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    19.1&#160;&#160;<I><U>Tax Withholding</U>.</I>&#160;&#160;The
    Company shall have the power and the right to deduct or
    withhold, or require a Participant to remit to the Company, the
    minimum statutory amount to satisfy federal, state, and local
    taxes, domestic or foreign, required by law or regulation to be
    withheld with respect to any taxable event arising as a result
    of this Plan.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    19.2&#160;&#160;<I><U>Share Withholding</U>.</I>&#160;&#160;With
    respect to withholding required upon the exercise of Options or
    SARs, upon the lapse of restrictions on Restricted Stock and
    Restricted Stock Units, or upon the achievement of performance
    goals related to Performance Shares or any other taxable event
    arising as a result of an Award granted hereunder, Participants
    may elect, subject to the approval of the Committee, to satisfy
    the withholding requirement, in whole or in part, by having the
    Company withhold Shares having a Fair Market Value on the date
    the tax is to be determined equal to the minimum statutory total
    tax that could be imposed on the transaction. All such elections
    shall be irrevocable, made in writing, and signed by the
    Participant, and shall be subject to any restrictions or
    limitations that the Committee, in its sole discretion, deems
    appropriate.
</DIV>

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: 'Times New Roman', Times">ARTICLE&#160;20<BR>
    </FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: 'Times New Roman', Times">SUCCESSORS
    </FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    All obligations of the Company under this Plan with respect to
    Awards granted hereunder shall be binding on any successor to
    the Company, whether the existence of such successor is the
    result of a direct or indirect purchase, merger, consolidation,
    or otherwise, of all or substantially all of the business
    <FONT style="white-space: nowrap">and/or</FONT>
    assets of the Company.
</DIV>
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    <BR>
    A-16
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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    <FONT style="font-family: 'Times New Roman', Times">ARTICLE&#160;21<BR>
    </FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: 'Times New Roman', Times">GENERAL
    PROVISIONS
    </FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    21.1&#160;&#160;<I><U>Forfeiture Events</U>.</I>&#160;&#160;The
    Committee may specify in an Award Agreement that the
    Participant&#146;s rights, payments, and benefits with respect
    to an Award shall be subject to reduction, cancellation,
    forfeiture, or recoupment upon the occurrence of certain
    specified events, in addition to any otherwise applicable
    vesting or performance conditions of an Award. Such events may
    include, but shall not be limited to, termination of employment
    for cause, termination of the Participant&#146;s provision of
    services to the Company, Affiliate,
    <FONT style="white-space: nowrap">and/or</FONT>
    Subsidiary, violation of material Company, Affiliate,
    <FONT style="white-space: nowrap">and/or</FONT>
    Subsidiary policies, breach of noncompetition, confidentiality,
    or other restrictive covenants that may apply to the
    Participant, or other conduct by the Participant that is
    detrimental to the business or reputation of the Company, its
    Affiliates,
    <FONT style="white-space: nowrap">and/or</FONT> its
    Subsidiaries.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    21.2&#160;&#160;<I><U>Legend</U>.</I>&#160;&#160;The
    certificates for Shares may include any legend which the
    Committee deems appropriate to reflect any restrictions on
    transfer of such Shares.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    21.3&#160;&#160;<I><U>Gender and
    Number</U>.</I>&#160;&#160;Except where otherwise indicated by
    the context, any masculine term used herein also shall include
    the feminine, the plural shall include the singular, and the
    singular shall include the plural.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    21.4&#160;&#160;<I><U>Severability</U>.</I>&#160;&#160;In the
    event any provision of this Plan shall be held illegal or
    invalid for any reason, the illegality or invalidity shall not
    affect the remaining parts of this Plan, and this Plan shall be
    construed and enforced as if the illegal or invalid provision
    had not been included.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    21.5&#160;&#160;<I><U>Requirements of
    Law</U>.</I>&#160;&#160;The granting of Awards and the issuance
    of Shares under this Plan shall be subject to all applicable
    laws, rules, and regulations, and to such approvals by any
    governmental agencies or national securities exchanges as may be
    required.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    21.6&#160;&#160;<I><U>Delivery of Title</U>.</I>&#160;&#160;The
    Company shall have no obligation to issue or deliver evidence of
    title for Shares issued under this Plan prior to:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (a)&#160;Obtaining any approvals from governmental agencies that
    the Company determines are necessary or advisable;&#160;and
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (b)&#160;Completion of any registration or other qualification
    of the Shares under any applicable national or foreign law or
    ruling of any governmental body that the Company determines to
    be necessary or advisable.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    21.7&#160;&#160;<I><U>Inability to Obtain
    Authority</U>.</I>&#160;&#160;The inability of the Company to
    obtain authority from any regulatory body having jurisdiction,
    which authority is deemed by the Company&#146;s counsel to be
    necessary to the lawful issuance and sale of any Shares
    hereunder, shall relieve the Company of any liability in respect
    of the failure to issue or sell such Shares as to which such
    requisite authority shall not have been obtained.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    21.8&#160;&#160;<I><U>Investment
    Representations</U>.</I>&#160;&#160;The Committee may require
    any individual receiving Shares pursuant to an Award under this
    Plan to represent and warrant in writing that the individual is
    acquiring the Shares for investment and without any present
    intention to sell or distribute such Shares.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    21.9&#160;&#160;<I><U>Employees Based Outside of the United
    States</U>.</I>&#160;&#160;Notwithstanding any provision of this
    Plan to the contrary, in order to comply with the laws in other
    countries in which the Company, its Affiliates,
    <FONT style="white-space: nowrap">and/or</FONT> its
    Subsidiaries operate or have Employees or Directors, the
    Committee, in its sole discretion, shall have the power and
    authority to:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (a)&#160;Determine which Affiliates and Subsidiaries shall be
    covered by this Plan.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (b)&#160;Determine which Employees
    <FONT style="white-space: nowrap">and/or</FONT>
    Directors outside the United States are eligible to participate
    in this Plan.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (c)&#160;Modify the terms and conditions of any Award granted to
    Employees
    <FONT style="white-space: nowrap">and/or</FONT>
    Directors outside the United States to comply with applicable
    foreign laws.
</DIV>
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    <BR>
    A-17
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (d)&#160;Establish subplans and modify exercise procedures and
    other terms and procedures, to the extent such actions may be
    necessary or advisable. Any subplans and modifications to Plan
    terms and procedures established under this Section&#160;21.9 by
    the Committee shall be attached to this Plan document as
    appendices.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (e)&#160;Take any action, before or after an Award is made, that
    it deems advisable to obtain approval or comply with any
    necessary local government regulatory exemptions or approvals.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Notwithstanding the above, the Committee may not take any
    actions hereunder, and no Awards shall be granted, that would
    violate applicable law.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    21.10&#160;&#160;<I><U>Uncertificated
    Shares</U>.</I>&#160;&#160;To the extent that this Plan provides
    for issuance of certificates to reflect the transfer of Shares,
    the transfer of such Shares may be affected on a noncertificated
    basis, to the extent not prohibited by applicable law or the
    rules of any stock exchange.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    21.11&#160;&#160;<I><U>Unfunded
    Plan</U>.</I>&#160;&#160;Participants shall have no right,
    title, or interest whatsoever in or to any investments that the
    Company,
    <FONT style="white-space: nowrap">and/or</FONT> its
    Subsidiaries,
    <FONT style="white-space: nowrap">and/or</FONT> its
    Affiliates may make to aid it in meeting its obligations under
    this Plan. Nothing contained in this Plan, and no action taken
    pursuant to its provisions, shall create or be construed to
    create a trust of any kind, or a fiduciary relationship between
    the Company and any Participant, beneficiary, legal
    representative, or any other individual. To the extent that any
    individual acquires a right to receive payments from the
    Company, its Subsidiaries,
    <FONT style="white-space: nowrap">and/or</FONT> its
    Affiliates under this Plan, such right shall be no greater than
    the right of an unsecured general creditor of the Company, a
    Subsidiary, or an Affiliate, as the case may be. All payments to
    be made hereunder shall be paid from the general funds of the
    Company, a Subsidiary, or an Affiliate, as the case may be and
    no special or separate fund shall be established and no
    segregation of assets shall be made to assure payment of such
    amounts except as expressly set forth in this Plan.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    21.12&#160;&#160;<I><U>No Fractional
    Shares</U>.</I>&#160;&#160;No fractional Shares shall be issued
    or delivered pursuant to this Plan or any Award. The Committee
    shall determine whether cash, Awards, or other property shall be
    issued or paid in lieu of fractional Shares or whether such
    fractional Shares or any rights thereto shall be forfeited or
    otherwise eliminated.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    21.13&#160;&#160;<I><U>Retirement and Welfare
    Plans</U>.</I>&#160;&#160;Neither Awards made under this Plan
    nor Shares or cash paid pursuant to such Awards may be included
    as &#147;compensation&#148; for purposes of computing the
    benefits payable to any Participant under the Company&#146;s or
    any Subsidiary&#146;s or Affiliate&#146;s retirement plans (both
    qualified and nonqualified) or welfare benefit plans unless such
    other plan expressly provides that such compensation shall be
    taken into account in computing a Participant&#146;s benefit.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    21.14&#160;&#160;<I><U>Deferred
    Compensation</U>.</I>&#160;&#160;It is intended that any Award
    made under this Plan that results in the deferral of
    compensation (as defined under Code Section&#160;409A) complies
    with the requirements of Code Section&#160;409A.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    21.15&#160;&#160;<I><U>Nonexclusivity of this
    Plan</U>.</I>&#160;&#160;The adoption of this Plan shall not be
    construed as creating any limitations on the power of the Board
    or Committee to adopt such other compensation arrangements as it
    may deem desirable for any Participant.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    21.16&#160;&#160;<I><U>No Constraint on Corporate
    Action</U>.</I>&#160;&#160;Nothing in this Plan shall be
    construed to: (i)&#160;limit, impair, or otherwise affect the
    Company&#146;s or a Subsidiary&#146;s or an Affiliate&#146;s
    right or power to make adjustments, reclassifications,
    reorganizations, or changes of its capital or business
    structure, or to merge or consolidate, or dissolve, liquidate,
    sell, or transfer all or any part of its business or assets; or
    (ii)&#160;limit the right or power of the Company or a
    Subsidiary or an Affiliate to take any action which such entity
    deems to be necessary or appropriate.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    21.17&#160;&#160;<I><U>Governing Law</U>.</I>&#160;&#160;The
    Plan and each Award Agreement shall be governed by the laws of
    the State of Delaware, excluding any conflicts or choice of law
    rule or principle that might otherwise refer construction or
    interpretation of this Plan to the substantive law of another
    jurisdiction. Unless otherwise provided in the Award Agreement,
    recipients of an Award under this Plan are deemed to submit to
    the exclusive jurisdiction
</DIV>
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    <BR>
    A-18
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    and venue of the federal or state courts of Delaware, to resolve
    any and all issues that may arise out of or relate to this Plan
    or any related Award Agreement.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    21.18&#160;&#160;<I><U>Indemnification</U>.</I>&#160;&#160;Subject
    to requirements of Delaware law, each individual who is or shall
    have been a member of the Board, or a Committee appointed by the
    Board, shall be indemnified and held harmless by the Company
    against and from any loss, cost, liability, or expense that may
    be imposed upon or reasonably incurred by him or her in
    connection with or resulting from any claim, action, suit, or
    proceeding to which he or she may be a party or in which he or
    she may be involved by reason of any action taken or failure to
    act under this Plan and against and from any and all amounts
    paid by him or her in settlement thereof, with the
    Company&#146;s approval, or paid by him or her in satisfaction
    of any judgment in any such action, suit, or proceeding against
    him or her, provided he or she shall give the Company an
    opportunity, at its own expense, to handle and defend the same
    before he or she undertakes to handle and defend it on
    <FONT style="white-space: nowrap">his/her</FONT> own
    behalf, unless such loss, cost, liability, or expense is a
    result of
    <FONT style="white-space: nowrap">his/her</FONT> own
    willful misconduct or except as expressly provided by statute.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The foregoing right of indemnification shall not be exclusive of
    any other rights of indemnification to which such individuals
    may be entitled under the Company&#146;s Articles of
    Incorporation, as a matter of law, or otherwise, or any power
    that the Company may have to indemnify them or hold them
    harmless.
</DIV>
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    <BR>
    A-19
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<DIV align="right" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Attachment
    B</FONT></B>
</DIV>

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">BLUELINX
    HOLDINGS INC.<BR>
    </FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">SHORT-TERM
    INCENTIVE PLAN<BR>
    </FONT></B>
</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">(As
    Amended and Restated Effective January&#160;1, 2011)</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    1.&#160;&#160;<I><U>PURPOSE AND ESTABLISHMENT</U></I>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    1.1&#160;&#160;<I><U>Purpose</U>.</I>&#160;&#160;The purpose of
    this Plan is to permit the Company, through awards of annual
    Bonuses, to reinforce the importance of teamwork for corporate
    success and to motivate Employees to achieve maximum
    profitability and success of the Company. Under the Plan, the
    incentive compensation &#147;pool&#148; will be funded based
    solely on performance as measured against established business
    <FONT style="white-space: nowrap">and/or</FONT>
    financial goals at multiple Organizational Levels. Once funded,
    a designated percentage of the incentive compensation
    &#147;pool&#148; will be allocated pro rata based on the actual
    performance of the applicable Organizational Level, with the
    remainder allocated in the discretion of management to reward
    individual performance. The Plan is intended to permit the
    payment of annual Bonuses to the CEO and the other Executive
    Officers that are deductible as Performance-Based Compensation,
    and the terms of this Plan shall be construed to the maximum
    extent possible so as to permit the payment of Bonuses to the
    CEO and the other Executive Officers that will qualify as
    Performance-Based Compensation.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    1.2&#160;&#160;<I><U>Effective Date</U>.</I>&#160;&#160;The Plan
    is effective as of January&#160;1, 2011, subject to approval of
    the Plan by the stockholders of the Company at the
    Company&#146;s 2011 Annual Meeting of Stockholders. The material
    terms of this Plan shall be disclosed to the stockholders of the
    Company for approval in accordance with Section&#160;162(m) of
    the Code. This Plan, with respect to any Bonuses payable
    hereunder to the CEO and the other Executive Officers, shall be
    null and void if stockholder approval is not so obtained at the
    Company&#146;s 2011 Annual Meeting of Stockholders.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.&#160;&#160;<I><U>DEFINITIONS</U></I>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.1&#160;<I>&#147;<U>Achieved Performance
    Percentage</U>&#148;</I> means, with respect to each Performance
    Measure applicable to an Organizational Level for a Fiscal Year,
    such Organizational Level&#146;s actual performance expressed as
    a percentage of the &#147;target&#148; Performance Goal. Where
    an Organizational Level&#146;s performance falls between
    Performance Goal levels, the Achieved Performance Percentage
    shall be determined by interpolation. If the actual performance
    with respect to a Performance Goal for an Organizational Level
    is less than &#147;threshold,&#148; then the Achieved
    Performance Percentage with respect to that Performance Measure
    shall be zero. If the actual performance with respect to a
    Performance Goal for an Organizational Level is more than the
    &#147;maximum,&#148; then the Achieved Performance Percentage
    with respect to that Performance Measure shall be determined at
    such maximum level.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.2&#160;<I>&#147;<U>Administrator</U>&#148;</I> means the Board
    of Directors, or a committee of the Board of Directors, duly
    appointed to administer the Plan. For purposes of this Plan, the
    Committee shall administer the Plan with respect to the CEO and
    the other Executive Officers for Bonuses that are intended to
    constitute Performance-Based Compensation. The Administrator, in
    its sole discretion, may appoint one or more individuals who are
    not members of the Board of Directors or the Committee to
    administer the Plan on its behalf, except that the Committee
    remains responsible for approving all aspects of the Plan that
    may affect the compensation of the CEO or any of the other
    Executive Officers that is intended to constitute
    Performance-Based Compensation, and the Committee may not
    delegate its authority
    <FONT style="white-space: nowrap">and/or</FONT> power
    with respect to any Bonuses that are intended to qualify as
    Performance-Based Compensation.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.3&#160;<I>&#147;<U>Board of Directors</U>&#148;</I> shall mean
    the Board of Directors of the Company.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.4&#160;<I>&#147;<U>Bonus</U>&#148;</I> shall mean the amount
    payable to a Participant as determined by the Administrator in
    accordance with this Plan as an annual Bonus for any Fiscal Year.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.5&#160;<I>&#147;<U>Bonus Pool</U>&#148;</I> means the total
    dollar amount determined in Section&#160;4.2 which will fund the
    Plan and be available for allocation pursuant to Section&#160;5.
</DIV>
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    <BR>
    A-20
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.6&#160;<I>&#147;<U>CEO</U>&#148;</I> means the Chief Executive
    Officer of BlueLinx Holdings Inc.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.7&#160;<I>&#147;<U>Code</U>&#148;</I> means the Internal
    Revenue Code of 1986, as amended, and any regulations
    promulgated thereunder.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.8&#160;<I>&#147;<U>Committee</U>&#148;</I> means a
    <FONT style="white-space: nowrap">sub-committee</FONT>
    of the Compensation Committee of the Board of Directors of
    BlueLinx Holdings Inc., which will consist of two (2)&#160;or
    more persons, all of whom shall be &#147;outside directors&#148;
    within the meaning of Section&#160;162(m) of the Code, to the
    extent necessary to permit Bonuses to be awarded under the Plan
    that are intended to qualify as Performance-Based Compensation,
    or the Compensation Committee of the Board of Directors itself
    if no such
    <FONT style="white-space: nowrap">sub-committee</FONT>
    exists.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.9&#160;<I>&#147;<U>Compensation</U>&#148;</I> means a
    Participant&#146;s annualized rate of pay as of December 31 of
    the applicable calendar year.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.10&#160;<I>&#147;<U>Company</U>&#148;</I> means BlueLinx
    Holdings Inc. and its Subsidiaries.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.11&#160;<I>&#147;<U>Employee</U>&#148;</I> means any exempt
    full-time, salaried employee of the Company.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.12&#160;<I>&#147;<U>Executive Officer</U>&#148;</I> means a
    Participant who has been designated as an executive officer by
    the Company&#146;s Board of Directors. An Executive Officer, for
    purposes of the Plan, shall include, at a minimum, any
    Participant who, as of the last day of the Fiscal Year, is, or
    is expected to be, the CEO of the Company (or is acting in such
    capacity) or one of the three (3)&#160;highest compensated
    officers of the Company (other than the CEO or the Chief
    Financial Officer) or is otherwise one of the group of
    &#147;covered employees&#148; as defined under
    Section&#160;162(m) of the Code.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.13&#160;<I>&#147;<U>Fiscal Year</U>&#148;</I> means the fiscal
    year of the Company upon which the applicable standards for
    determining the Bonus Pool will be measured. Notwithstanding the
    foregoing, the Administrator may calculate Bonuses on a period
    of less than the Fiscal Year.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.14&#160;<I>&#147;<U>Organizational Level</U>&#148;</I> means a
    level of the Company&#146;s organizational structure identified
    by the Administrator for purposes of measuring performance under
    the terms of this Plan for a Fiscal Year.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.15&#160;<I>&#147;<U>Participant</U>&#148;</I> means an
    Employee of the Company who, for a given Fiscal Year, has been
    selected to participate in the Plan by the Administrator.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.16&#160;<I>&#147;<U>Participant Funding Amount</U>&#148;</I>
    means the amount calculated with respect to each Participant
    under Section&#160;4.2(b).
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.17&#160;<I>&#147;<U>Performance-Based
    Compensation</U>&#148;</I> means compensation that is payable to
    the CEO or any of the other Executive Officers and that
    satisfies the requirements of Section&#160;162(m) of the Code
    for &#147;qualified performance-based compensation&#148; within
    the meaning of Section&#160;162(m) of the Code.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.18&#160;<I>&#147;<U>Performance Goal</U>&#148;</I> means the
    financial or business goals established with respect to each
    Performance Measure applicable to an Organizational Level for a
    Fiscal Year.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.19&#160;<I>&#147;<U>Performance Measure</U>&#148;</I> means
    the criteria selected by the Administrator for a Fiscal Year to
    measure performance at an Organizational Level. The Performance
    Measures are set forth hereto in
    <U>Exhibit&#160;A</U>.&#160;&#160;The Committee must approve the
    Performance Measures applicable to any Organizational Level in
    which the CEO or any other Executive Officer is included for any
    Bonuses that are intended to constitute Performance-Based
    Compensation.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.20&#160;<I>&#147;<U>Performance Measure Weighting
    Percentage</U>&#148;</I> means the percentage weighting accorded
    to each Performance Measure applicable to an Organizational
    Level. The total of the Performance Measure Weighting
    Percentages shall equal one hundred percent (100%).
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.21&#160;<I>&#147;<U>Plan</U>&#148;</I> means the BlueLinx
    Holdings Inc. Short-Term Incentive Plan as set forth in this
    document, as amended from time to time.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.22&#160;<I>&#147;<U>Primary Organizational Level</U>&#148;</I>
    means the Organizational Level with respect to which a
    Participant has primary responsibility or to which he or she is
    most closely aligned.
</DIV>
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    <BR>
    A-21
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.23&#160;<I>&#147;<U>Primary Level&#160;Weighting
    Percentage</U>&#148;</I> means the percentage weighting given to
    a Participant&#146;s Primary Organizational Level. The total of
    the Primary Level&#160;Weighting Percentage and the Secondary
    Level&#160;Weighting Percentage(s), if any, shall equal one
    hundred percent (100%).
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.24&#160;<I>&#147;<U>Secondary Level&#160;Weighting
    Percentage</U>&#148;</I> means the percentage weighting given to
    the performance of one or more Secondary Organizational Levels.
    The total of the Primary Level&#160;Weighting Percentage and the
    Secondary Level&#160;Weighting Percentage(s), if any, shall
    equal one hundred percent (100%).
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.25&#160;<I>&#147;<U>Secondary Organizational
    Level</U>&#148;</I> means a level of the Company&#146;s
    organizational structure to which the Participant has
    significant (but not primary) responsibility or alignment.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.26&#160;<I>&#147;<U>Subsidiary</U>&#148;</I> means
    (a)&#160;any corporation in an unbroken chain of corporations
    beginning with BlueLinx Holdings Inc., if each of the
    corporations other than the last corporation in the unbroken
    chain owns stock possessing a majority of the total combined
    voting power of all classes of stock in one of the corporations
    in the chain, (b)&#160;any limited partnership, if the Company
    or any corporation described in (a)&#160;above owns a majority
    of the general partnership interests and a majority of limited
    partnership interests entitled to vote on the removal and
    replacement of the general partner and (c)&#160;any partnership
    or limited liability company, if the partners or members thereof
    are composed only of the Company, any corporation listed in (a)
    above, or any limited partnership listed in (c)&#160;above.
    &#147;Subsidiaries&#148; means more than one of any such
    corporations, limited partnerships, partnerships or limited
    liability companies.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.27&#160;<I>&#147;<U>Target Bonus Percentage</U>&#148;</I>
    means the percentage of a Participant&#146;s Compensation that
    will be contributed to the Bonus Pool under this Plan if the
    Participant&#146;s Organizational Level(s) achieves the
    &#147;target&#148; performance level with respect to each
    applicable Performance Goal. The Administrator will establish
    the Target Bonus Percentages for each Fiscal Year.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    3.&#160;&#160;<I><U>Administration</U></I>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (a)&#160;The Plan shall be administered by the Administrator,
    which shall have full authority to interpret the Plan, to
    establish rules and regulations relating to the operation of the
    Plan, to determine the amount of any Bonuses (subject to the
    terms and conditions hereof) and to make all other
    determinations and take all other actions necessary or
    appropriate for the proper administration of the Plan. The
    Administrator&#146;s interpretation of the Plan, and all actions
    taken within the scope of its authority, shall be final and
    binding on the Company, any Participants, former Participants or
    their designated beneficiaries, and other employees of the
    Company.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (b)&#160;It is the intention of the Company that, to the extent
    that Section&#160;162(m) of the Code could operate to result in
    the loss of a deduction to the Company on its federal income tax
    return for any Bonuses to be paid under this Plan to the CEO or
    any other Executive Officers, steps may be taken so that the
    Bonuses will constitute Performance-Based Compensation.
    Notwithstanding the foregoing, however, the Plan permits the
    payment of Bonuses that are not intended to constitute
    Performance-Based Compensation.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    4.&#160;&#160;<I><U>Determination of Bonus Pool</U></I>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    4.1&#160;&#160;<I><U>Determination of
    Standards</U>.</I>&#160;&#160;Not later than the ninetieth
    (90th) day of each Fiscal Year (and before twenty-five percent
    (25%) of the related service period has elapsed), the
    Administrator will determine, in its discretion:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (a)&#160;The applicable Performance Measures applicable to each
    Organizational Level;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (b)&#160;The applicable Performance Measure Weighting Percentage
    for each Performance Measure at each Organizational Level;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (c)&#160;The applicable Primary Level&#160;Weighting Percentage
    for each Organizational Level;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (d)&#160;The applicable Secondary Level&#160;Weighting
    Percentage, if any, for each Organizational Level;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (e)&#160;The threshold, target and maximum Performance Goals
    with respect to each Performance Measure established for an
    Organizational Level;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (f)&#160;Each Participant&#146;s Target Bonus
    Percentage;&#160;and
</DIV>
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    <BR>
    A-22
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<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (g)&#160;Whether the Bonuses payable to the CEO and the other
    Executive Officers are intended to constitute Performance-Based
    Compensation.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The Committee must approve all of the foregoing standards
    applicable to the CEO and the other Executive Officers for any
    Bonuses that are intended to constitute Performance-Based
    Compensation. Any and all determinations under this Plan with
    respect to the CEO and any other Executive Officers for any
    Bonuses that are intended to constitute Performance-Based
    Compensation shall be made exclusively by the Committee who, at
    that time, will be comprised of two (2)&#160;or more
    &#147;outside directors&#148; within the meaning of
    Section&#160;162(m) of the Code.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The standards must be (i)&#160;objectively determinable and
    established in writing within the time period described above,
    (ii)&#160;uncertain of achievement at the time they are
    established, (iii)&#160;such that their achievement is
    determinable by a third party with knowledge of the relevant
    facts, and (iv)&#160;for the CEO and the other Executive
    Officers for any Bonuses that are intended to constitute
    Performance-Based Compensation, otherwise consistent with the
    requirements for Performance-Based Compensation. The standards
    may be measured on a Company, Subsidiary, affiliate, division,
    business unit, service line, segment or geographic basis or any
    combination thereof. The standards may reflect absolute entity
    performance or a relative comparison of entity performance to
    the performance of a peer group of entities or published or
    special indexes or other external measures. The standards may
    include or exclude any extraordinary or non-reoccurring items.
    The standards may, but need not be, based upon an increase or
    positive result under any of the foregoing criteria and could
    include, for example and not by way of limitation, maintaining
    the status quo or limiting the economic losses (measured, in
    each case, by reference to the specific criteria). The standards
    for any Bonuses that are intended to constitute
    Performance-Based Compensation may not include solely the mere
    continued employment of the Participant. However, any Bonus
    under the Plan may become payable contingent on the
    Participant&#146;s continuing employment, or employment as of
    the time the Bonus becomes payable, in addition to achievement
    of the standards described herein.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    4.2&#160;&#160;<I><U>Funding of Bonus Pool</U>.</I>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (a)&#160;The Bonus Pool shall equal the sum of the Participant
    Funding Amounts as calculated in 4.2(b) below for each
    Participant in the Plan for a Fiscal Year. Following
    determination of the total amount of the Bonus Pool, such Bonus
    Pool shall be allocated in accordance with Section&#160;5.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (b)&#160;The Participant Funding Amount shall be calculated as
    follows:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (i)&#160;multiply the Achieved Performance Percentage determined
    for each Performance Measure applicable to the
    Participant&#146;s Primary Organizational Level by the
    Performance Measurement Weighting Percentage assigned to each
    such Performance Measure;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (ii)&#160;multiply the sum of the results determined in
    (i)&#160;above by the Primary Level&#160;Weighting Percentage
    applicable to the Participant;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (iii)&#160;where a Participant&#146;s performance is based in
    part on the performance of one or more Secondary Organizational
    Levels, repeat step (i)&#160;above with respect to each
    Secondary Organizational Level and multiply the result by the
    applicable Secondary Level&#160;Weighting Percentage;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (iv)&#160;multiply the sum of (ii)&#160;and (iii)&#160;above by
    the product of Participant&#146;s Target Bonus Percentage, as
    adjusted if applicable, and Participant&#146;s Compensation.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    5.&#160;&#160;<I><U>Allocation of Bonus Pool</U></I>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    5.1&#160;&#160;<I><U>General</U>.</I>&#160;&#160;The Bonus Pool
    shall consist of a &#147;Discretionary Component&#148; and a
    &#147;Non-Discretionary Component.&#148; Not later than the
    ninetieth (90th) day of each Fiscal Year (and before twenty-five
    percent (25%) of the related service period has elapsed), the
    Administrator will determine the percentage of the Bonus Pool to
    be allocated to the Discretionary Component (the
    &#147;Discretionary Allocation Percentage&#148;) and the
    percentage to be allocated to the Non-Discretionary Component
    (the &#147;Non-Discretionary Allocation Percentage&#148;).
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    5.2&#160;&#160;<I><U>Discretionary
    Allocation</U>.</I>&#160;&#160;The Discretionary Component of
    the Bonus Pool for a Fiscal Year shall equal the total Bonus
    Pool multiplied by the Discretionary Allocation Percentage for
    such Fiscal Year. The
</DIV>
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    <BR>
    A-23
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    Administrator in its discretion shall determine the amount of
    the Discretionary Component, if any, to award each Participant
    (other than the CEO and any other Executive Officer) after
    reviewing his or her individual performance and contribution to
    the Company. The amount of the Discretionary Component awarded
    to the CEO or any other Executive Officer shall be equal to his
    or her Participant Funding Amount multiplied by the
    Discretionary Allocation Percentage, which amount then shall be
    subject to adjustment (but not increases for any Bonuses that
    are intended to constitute Performance-Based Compensation) by
    the Committee, in its sole discretion, after reviewing his or
    her individual performance and contribution to the Company. The
    Committee retains the discretion to reduce (but not increase)
    the amount of any Discretionary Component otherwise awarded to
    the CEO or any other Executive Officer that is intended to
    constitute Performance-Based Compensation (including a reduction
    in such amount to zero). Notwithstanding the foregoing, the
    Committee may not increase the amount of any Discretionary
    Component otherwise awarded to the CEO or any other Executive
    Officer that is not intended to constitute Performance-Based
    Compensation if such increase in the Discretionary Component is
    as a result of, or the facts and circumstances indicate that
    such increase of the Discretionary Component is because of, the
    failure to achieve the Performance Measures upon which Bonuses
    for the same Fiscal Year which were intended to constitute
    Performance-Based Compensation were based.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    5.3&#160;&#160;<I><U>Non-Discretionary
    Allocation</U>.</I>&#160;&#160;The Non-Discretionary Component
    of the Bonus Pool for a Fiscal Year shall equal the total Bonus
    Pool multiplied by the Non-Discretionary Allocation Percentage
    for such Fiscal Year. The Non-Discretionary Component of the
    Bonus Pool shall be allocated among Participants in an amount
    equal to his or her Participant Funding Amount multiplied by the
    Non-Discretionary Allocation Percentage. Notwithstanding the
    foregoing, in the event that the Administrator determines that a
    Participant&#146;s performance warrants a lesser incentive
    compensation payment, such Participant&#146;s allocation as
    described in this Section&#160;5.3 may be reduced or forfeited.
    In no event may the Non-Discretionary Component of the Bonus
    Pool be increased.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    5.4&#160;&#160;<I><U>Maximum
    Limits</U>.</I>&#160;&#160;Notwithstanding any other provision
    of the Plan to the contrary, in no event shall (i)&#160;any
    Bonus payable to the CEO under the Plan for any Fiscal Year that
    is intended to constitute Performance-Based Compensation exceed
    Three Million Dollars ($3,000,000); or (ii)&#160;any Bonus
    payable to any Executive Officer (other than the CEO) under the
    Plan for any Fiscal Year exceed Two Million dollars ($2,000,000).
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    5.5&#160;&#160;<I><U>Certification</U>.</I>&#160;&#160;As soon
    as reasonably practicable, but no later than two and one-half
    (2<FONT style="vertical-align: text-top; font-size: 70%;">1</FONT>/<FONT style="font-size: 70%;">2</FONT>)
    months, after the end of the Fiscal Year, and before payment of
    any Bonuses, the Administrator shall determine the achievement
    of the various standards and the amount of the Bonus to be paid
    to the Participants for such Fiscal Year and shall certify such
    determinations in writing. The Administrator&#146;s
    certification, with respect to Bonuses payable to the CEO and
    the other Executive Officers that are intended to constitute
    Performance-Based Compensation, will be in compliance with the
    requirements with Section&#160;162(m) of the Code, so that any
    such Bonuses payable under the Plan to the CEO and the other
    Executive Officers will qualify as Performance-Based
    Compensation. Notwithstanding the foregoing, after the delivery
    of the certification described herein, the Administrator may, in
    its sole and absolute discretion, adjust any Bonus payable for
    such Fiscal Year, as described herein, except that the
    Administrator may not (i)&#160;increase any Bonuses that are
    intended to constitute Performance-Based Compensation or
    (ii)&#160;increase any Bonuses that are not intended to
    constitute Performance-Based Compensation as a result of, or
    where the facts and circumstances indicate that such increase is
    because of, the failure to achieve the Performance Measures upon
    which Bonuses for the same Fiscal Year which were intended to
    constitute Performance-Based Compensation were based.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    6.&#160;&#160;<I><U>Payment of Awards</U></I>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    6.1&#160;&#160;<I><U>General</U>.</I>&#160;&#160;Bonuses will be
    paid as soon as administratively practicable after the
    calculation and allocation of the Bonus Pool as described above
    for each Fiscal Year, but in no event later than two and one
    half
    (2<FONT style="vertical-align: text-top; font-size: 70%;">1</FONT>/<FONT style="font-size: 70%;">2</FONT>)
    months following the end of the Fiscal Year to which the Bonuses
    relate. Each Bonus shall be paid in cash in a single lump sum.
    Except as provided in Section&#160;6.3, no Bonus will be payable
    under this Plan for a Fiscal Year to any Participant who
    (i)&#160;voluntarily terminates his or her employment with the
    Company during that Fiscal Year or (ii)&#160;is involuntarily
    terminated by the Company for any reason during that Fiscal Year.
</DIV>
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    <BR>
    A-24
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    6.2&#160;&#160;<I><U>Prorated Bonus</U>.</I>&#160;&#160;A
    Participant will be entitled to a Bonus for a Fiscal Year, which
    is prorated to reflect the period actually worked during that
    year and which will be payable at the same time Bonuses for
    other Participants are paid for that Fiscal Year, if the
    Participant is added as a Participant prior to the first day of
    the tenth (10th) month of the applicable Fiscal Year by act of
    the Administrator, so long as such authority to add the CEO or
    any other Executive Officer does not cause any Bonuses payable
    under the Plan that are intended to constitute Performance-Based
    Compensation to fail to qualify as Performance-Based
    Compensation.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    6.3&#160;&#160;<I><U>Limitations with Respect to Bonuses</U>.</I>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (a)&#160;No Participant shall have any right to receive payment
    of any Bonus unless the Participant remains in the employ or
    service of the Company through the end of the applicable Fiscal
    Year; provided, however, that the Administrator may, in its sole
    discretion, pay all or part of a Bonus to any Participant whose
    employment or service with the Company or its Subsidiaries is
    terminated prior to such date for any reason, unless such
    authority would result in any such Bonuses payable to the CEO or
    any of the other Executive Officers that are intended to
    constitute Performance-Based Compensation to fail to qualify as
    Performance-Based Compensation, in which event the Administrator
    will have no such discretion with respect to the CEO or any
    other Executive Officer for any Bonuses intended to constitute
    Performance-Based Compensation. The determination of the
    Administrator shall be final, binding and conclusive.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (b)&#160;In no event shall Participants, as a group, receive
    Bonuses in excess of 100% of the Pool Amount for any Fiscal
    Year. Each Participant&#146;s Bonus shall be reduced pro rata in
    the event that the foregoing 100% limitation is exceeded.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    7.&#160;&#160;<I><U>Designation of Beneficiary</U></I>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    A Participant may designate a beneficiary or beneficiaries who,
    in the event of the Participant&#146;s death prior to the
    payment of any Bonus earned hereunder, shall receive such
    payment when due under the Plan. Such designation shall be made
    by the Participant on a form prescribed by the Administrator.
    The Participant may at any time change or revoke such
    designation. A beneficiary designation, or revocation of a prior
    beneficiary designation, will be effective only if it is made in
    writing on a form provided by the Company, signed by the
    Participant and received by the Company. If the Participant does
    not designate a beneficiary or the designated beneficiary dies
    prior to the payment of any Bonus, any amounts remaining to be
    paid shall be paid to the Participant&#146;s estate.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    8.&#160;&#160;<I><U>Adjustments</U></I>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    If any standards or other criterion upon which Bonuses for any
    Fiscal Year are based shall have been affected by special
    factors, including, but not limited to, (a)&#160;any merger,
    consolidation, sale of assets, reorganization, business
    combination or similar event involving the Company,
    (b)&#160;material changes in accounting policies or practices,
    (c)&#160;material acquisitions or dispositions of property, or
    (d)&#160;other unusual or unplanned items, which in the
    Administrator&#146;s judgment should or should not be taken into
    account, in whole or in part, in the equitable administration of
    the Plan, the Administrator shall, for purposes of the Plan,
    adjust such standards or other criterion for such Fiscal Year
    (and subsequent Fiscal Years, as appropriate) and make credits,
    payments and reductions accordingly under the Plan.
    Notwithstanding the foregoing, none of the foregoing adjustments
    shall be authorized or made with respect to any Bonuses payable
    to the CEO or any other Executive Officer for any Bonuses that
    are intended to constitute Performance-Based Compensation, if
    the existence of such authority with regard to Bonuses payable
    under the Plan to the CEO or any other Executive Officers would
    cause such Bonuses to otherwise fail to qualify as
    Performance-Based Compensation. All such adjustments shall be
    undertaken in a manner that will not result in the Bonuses
    payable to the CEO or any other Executive Officers for any
    Bonuses intended to constitute Performance-Based Compensation to
    otherwise fail to qualify as Performance-Based Compensation.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    9.&#160;&#160;<I><U>Amendment or Termination</U></I>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The Board expressly reserves the right to amend or terminate the
    Plan at any time. Notwithstanding the foregoing, no such
    amendment shall be effective without the approval of the
    stockholders of the Company to
</DIV>
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    <BR>
    A-25
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    the extent required to satisfy the requirements of
    Section&#160;162(m) of the Code, and provided further that any
    such amendment shall not, after the ninetieth (90th) day of the
    Fiscal Year (or, if earlier, after twenty-five percent (25%) of
    the service period has elapsed), cause any Bonus payable under
    the Plan for such Fiscal Year to the CEO or the other Executive
    Officers that are intended to constitute Performance-Based
    Compensation to be increased as compared to the amount that
    would have been paid in accordance with the terms established
    within such period.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    10.&#160;&#160;<I><U>Miscellaneous</U></I>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    10.1&#160;&#160;<I><U>Bonuses Unfunded</U>.</I>&#160;&#160;It is
    the intention of the Company that the Plan shall be considered
    unfunded for tax purposes and for purposes of the Employee
    Retirement Income Security Act of 1974, as amended. The Company
    shall not be required to set aside assets in trust or to
    establish any special segregation of assets to assure payment of
    Bonuses. Any Bonuses payable pursuant to the Plan (if any) shall
    be paid solely from the general assets of the Company.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    10.2&#160;&#160;<I><U>Taxation of
    Bonuses</U>.</I>&#160;&#160;The Company shall have the right to
    deduct at the time of payment of any Bonus any amounts required
    by law to be withheld for the payment of federal, state, local
    or foreign taxes, social insurance contributions, benefit plan
    contributions or other required withholdings.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    10.3&#160;&#160;<I><U>Spendthrift Clause</U>.</I>&#160;&#160;A
    Participant may not assign, anticipate, alienate, commute,
    pledge or encumber any Bonus to which he or she may become
    entitled under the Plan, nor are the Bonuses subject to
    attachment or garnishment by any creditor.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    10.4&#160;&#160;<I><U>No Contract of
    Employment</U>.</I>&#160;&#160;Participation in this Plan shall
    not constitute an agreement (a)&#160;of the Participant to
    remain in the employ of and to render
    <FONT style="white-space: nowrap">his/her</FONT>
    services to the Company or (b)&#160;of the Company to continue
    to employ such Participant, and the Company may terminate the
    employment of a Participant at any time with or without cause.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    10.5&#160;&#160;<I><U>Deletion of
    Participants</U>.</I>&#160;&#160;Notwithstanding anything in
    this Plan to the contrary, the CEO in his sole discretion may
    delete any Employee from the Participant group for a Fiscal Year.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    10.6&#160;&#160;<I><U>No Interest on Bonus
    Payment</U>.</I>&#160;&#160;If the Company for any reason fails
    to make payment of a Bonus at the time such Bonus becomes
    payable, the Company shall not be liable for any interest or
    other charges thereon.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    10.7&#160;&#160;<I><U>Governing Law</U>.</I>&#160;&#160;Except
    where federal law is applicable, the provisions of the Plan
    shall be governed by and construed in accordance with the laws
    of the State of Georgia.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    10.8&#160;&#160;<I><U>Severability</U>.</I>&#160;&#160;If any
    provision of this Plan is found to be illegal or invalid, the
    Administrator shall have discretion to sever that provision from
    this Plan and, thereupon, such provision shall not be deemed to
    be a part of this Plan.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    10.9&#160;&#160;<I><U>Limitation of
    Liability</U>.</I>&#160;&#160;No member of the Board of
    Directors or the Committee, and no officer, employee, consultant
    or agent of the Company, shall be liable for any act or action
    hereunder, whether of commission or omission, taken by any other
    member, or by any officer, agent, employee, consultant or agent,
    or, except in circumstances involving bad faith, for anything
    done or omitted to be done in the administration of the Plan.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    10.10&#160;&#160;<I><U>Duration of Plan</U>.</I>&#160;&#160;The
    Plan shall commence on the date specified herein, and subject to
    Section&#160;9 above (regarding the Board&#146;s right to amend
    or terminate the Plan at any time) shall remain in effect
    thereafter. So long as the Plan remains in effect, it shall be
    re-submitted to the stockholders of the Company at least once
    every five (5)&#160;years as required by Section&#160;162(m) of
    the Code to permit the payment of Bonuses to the CEO and the
    other Executive Officers that will qualify as Performance-Based
    Compensation.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    10.11&#160;&#160;<I><U>Section&#160;162(m)
    Compliance</U>.</I>&#160;&#160;It is the intent of the Company
    that the Plan and any Bonuses payable under the Plan to
    Participants who are or may become persons whose compensation is
    subject to Section&#160;162(m) of the Code and that are intended
    to constitute Performance-Based Compensation satisfy any
    applicable requirements of Section&#160;162(m) of the Code to
    qualify as Performance-Based Compensation. Any provision,
    application or interpretation of the Plan inconsistent with this
    intent shall be disregarded or deemed
</DIV>
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    <BR>
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    to be amended to the extent necessary to conform to such
    requirements. Any Bonuses that are intended to constitute
    Performance-Based Compensation may only become payable if the
    applicable Performance Measures are obtained. Bonuses that are
    intended to constitute Performance-Based Compensation that are
    only nominally or partially contingent on obtaining the
    Performance Measures may not be awarded under the Plan. However,
    the Company may pay discretionary bonuses, or other types of
    compensation, inside or outside the Plan, which may or may not
    be deductible. In no event, however, may the CEO or any other
    Executive Officer be entitled to a Bonus under the Plan under
    two arrangements, where payment under the Bonus that is not
    intended to be Performance-Based Compensation is contingent upon
    the failure to meet the Performance Measures upon which the
    Bonuses that are intended to constitute Performance-Based
    Compensation are based. The provisions of the Plan may be
    bifurcated by the Board or the Committee at any time, so that
    certain provisions of the Plan, or any Bonus, required in order
    to satisfy the requirements of Section&#160;162(m) of the Code
    are only applicable to Participants whose compensation is
    subject to 162(m) of the Code.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    10.12&#160;&#160;<I><U>Section&#160;409A</U>.</I>&#160;&#160;To
    the extent that any Bonus under the Plan is subject to
    Section&#160;409A of the Code, the terms and administration of
    such Bonus shall comply with the provisions of Section&#160;409A
    of the Code and any good faith reasonable interpretations
    thereof, and, to the extent necessary to achieve compliance,
    shall be modified, replaced or terminated at the discretion of
    the Committee. Notwithstanding the foregoing, the Company shall
    not be liable to any Participant if any Bonus payable under the
    Plan is considered non-qualified deferred compensation subject
    to Section&#160;409A of the Code and otherwise fails to comply
    with, or be exempt from, the requirements of Section&#160;409A
    of the Code.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    10.13&#160;&#160;<I><U>Change of Control</U>.</I>&#160;&#160;In
    the event of a change of control of the Company during any
    Fiscal Year, the Administrator may, in its sole discretion, take
    such action with respect to the Plan and any Bonuses payable
    during such Fiscal Year, as is consistent with and otherwise not
    contrary to the provisions of Section&#160;162(m) of the Code
    with respect to Bonuses payable to the CEO and the other
    Executive Officers that are intended to constitute
    Performance-Based Compensation, as the Administrator determines
    is in the best interest of the Company.
</DIV>
<!-- XBRL Pagebreak Begin -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <BR>
    A-27
</DIV><!-- END PAGE WIDTH -->
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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#G25938tocpage">Table of Contents</A></H5><P>

<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL Pagebreak End -->

<DIV align="right" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Attachment
    B</FONT></B>
</DIV>

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><U><FONT style="font-family: 'Times New Roman', Times">Exhibit&#160;A</FONT></U></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><U><FONT style="font-family: 'Times New Roman', Times">Performance
    Measures</FONT></U></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (a)&#160;Net earnings or net income (before or after taxes,
    depreciation and amortization);
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (b)&#160;Earnings per share;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (c)&#160;Net sales or revenues growth;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (d)&#160;Net operating profit;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (e)&#160;Return measures (including, but not limited to, return
    (net or gross) on assets, capital, working capital, equity,
    sales, or revenue);
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (f)&#160;Cash flow (including, but not limited to, operating
    cash flow, free cash flow, cash flow return on equity, and cash
    flow returns on investment);
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (g)&#160;Earnings before taxes, interest, depreciation
    <FONT style="white-space: nowrap">and/or</FONT>
    amortization;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (h)&#160;Gross or operating margins;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (i)&#160;Productivity ratios;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (j)&#160;Share price (including, but not limited to, growth
    measures and total shareholder return);
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (k)&#160;Expense target;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (l)&#160;Margins;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (m)&#160;Operating efficiency;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (n)&#160;Market share;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (o)&#160;Customer satisfaction;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (p)&#160;Working capital targets;&#160;and
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (q)&#160;Economic value added or
    EVA<SUP style="font-size: 85%; vertical-align: text-top">&#174;</SUP>

    (net operating profits after tax minus the sum of capital
    multiplied by the cost of capital).
</DIV>
<!-- XBRL Pagebreak Begin -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <BR>
    A-28
</DIV><!-- END PAGE WIDTH -->
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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#G25938tocpage">Table of Contents</A></H5><P>

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

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>FORM OF PROXY CARD</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>BLUELINX HOLDINGS INC.</B>
</DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 12pt"><B>This Proxy is Solicited on Behalf of the Board of Directors</B>
</DIV>
<DIV align="justify" style="font-size: 10pt; margin-top: 12pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The undersigned appoints Sara E. Epstein and H. Douglas Goforth, and each of them, as proxies,
each with the power to appoint his or her substitute, and authorizes each of them to represent and
vote, as designated below, all of the shares of stock of BlueLinx Holdings Inc. held of record by
the undersigned on April&nbsp;4, 2011, at the Annual Meeting of Stockholders of BlueLinx Holdings Inc.
to be held on May&nbsp;19, 2011, and at any and all adjournments or postponements thereof. The Board of
Directors recommends voting <B>FOR </B>its nominees for director and <B>FOR </B>proposals 2 through 5. The Board
of Directors recommends a vote in favor of a frequency of <B>THREE
YEARS</B> in proposal 6.</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>This proxy, when properly executed, will be voted in the manner directed herein by the
undersigned stockholder. If no direction is made, this proxy will be voted FOR the Board&#146;s nominees
for director in Proposal 1, FOR Proposals 2 through 5 and in favor of a frequency of THREE YEARS in
Proposal 6.</B>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 12pt"><I>(Continued and to be dated and signed on reverse side)</I>
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

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<H5 align="left" style="page-break-before:always"><A HREF="#G25938tocpage">Table of Contents</A></H5><P>


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




<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>BLUELINX HOLDINGS INC. 2011 ANNUAL MEETING</B>
</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">1.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><div align="justify">Proposal to elect eight directors to hold
office until the 2012 annual meeting of
stockholders or until their successors are
duly elected and qualified.</div></TD>
</TR>
</TABLE>
</DIV>

<DIV style="position: relative; float: left; width: 48%">

<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="4%" style="background: transparent">&nbsp;</TD>
    <TD width="6%" nowrap align="right"><B>&#149;</B></TD>
    <TD width="3%">&nbsp;</TD>
    <TD>Howard S. Cohen</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="6%" nowrap align="right"><B>&#149;</B></TD>
    <TD width="3%">&nbsp;</TD>
    <TD>Richard S. Grant</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="6%" nowrap align="right"><B>&#149;</B></TD>
    <TD width="3%">&nbsp;</TD>
    <TD>George R. Judd</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="6%" nowrap align="right"><B>&#149;</B></TD>
    <TD width="3%">&nbsp;</TD>
    <TD>Steven F. Mayer</TD>
</TR>

</TABLE>
</DIV>
</DIV>
<DIV style="position: relative; float: right; width: 48%">

<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="4%" style="background: transparent">&nbsp;</TD>
    <TD width="6%" nowrap align="right"><B>&#149;</B></TD>
    <TD width="3%">&nbsp;</TD>
    <TD>Charles H. McElrea</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="6%" nowrap align="right"><B>&#149;</B></TD>
    <TD width="3%">&nbsp;</TD>
    <TD>Alan H. Schumacher</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="6%" nowrap align="right"><B>&#149;</B></TD>
    <TD width="3%">&nbsp;</TD>
    <TD>Robert G. Warden</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="6%" nowrap align="right"><B>&#149;</B></TD>
    <TD width="3%">&nbsp;</TD>
    <TD>M. Richard Warner</TD>
</TR>

</TABLE>
</DIV>
</DIV>
<BR clear="all">
<DIV>
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom" style="font-size:6pt">
    <TD width="10%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="27%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="6%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="47%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD>&nbsp;</TD>
    <TD valign="top"><B><FONT style="font-family: Wingdings">&#111;</FONT></B></TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" valign="top"><B>FOR </B>the nominees listed above.</TD>
    <TD valign="top"><B>&nbsp;<FONT style="font-family: Wingdings">&#111;</FONT></B></TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><B>WITHHOLD AUTHORITY</B><BR>to vote for the nominee(s) listed below:</TD>
</TR>
<!-- End Table Body -->
</TABLE></DIV>

<DIV style="font-size: 10pt; margin-left: 54%; margin-top: 6pt"><DIV style="width: 80%; border-bottom: 1px solid #000000; font-size: 1px">&nbsp;</DIV></DIV>

<DIV style="font-size: 10pt; margin-left: 54%; margin-top: 12pt"><DIV style="width: 80%; border-bottom: 1px solid #000000; font-size: 1px">&nbsp;</DIV></DIV>

<DIV style="font-size: 10pt; margin-left: 54%; margin-top: 12pt"><DIV style="width: 80%; border-bottom: 1px solid #000000; font-size: 1px">&nbsp;</DIV></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">2.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><div align="justify">Proposal to ratify the appointment of Ernst &#038; Young LLP as
the Company&#146;s independent registered public accounting firm
for fiscal year 2011.</div></TD>
</TR>

</TABLE>
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="30%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="30%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="30%">&nbsp;</TD>
</TR>
<TR></TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" valign="top"><B><FONT style="font-family: Wingdings">&#111;</FONT> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp; FOR</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B><FONT style="font-family: Wingdings">&#111;</FONT> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AGAINST</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><FONT style="font-family: Wingdings">&#111;</FONT> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <B>ABSTAIN</B></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</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">3.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><div align="justify">Proposal to approve an amendment to the BlueLinx Holdings Inc. 2006
Long-Term Equity Incentive Plan (as amended and restated effective
May&nbsp;21, 2008) to increase the number of shares available for grant thereunder
from 3,200,000 shares to 5,200,000 shares and permit the grant of
awards exempt from the deduction limit of Section&nbsp;162(m) of the
Internal Revenue Code.</div></TD>
</TR>

</TABLE>
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="30%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="30%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="30%">&nbsp;</TD>
</TR>
<TR></TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" valign="top"><B><FONT style="font-family: Wingdings">&#111;</FONT> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp; FOR</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B><FONT style="font-family: Wingdings">&#111;</FONT> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AGAINST</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B><FONT style="font-family: Wingdings">&#111;</FONT> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ABSTAIN</B></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</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">4.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><div align="justify">Proposal to approve the BlueLinx
Holdings Inc. Amended and Restated Short-Term Incentive Plan.</div></TD>
</TR>

</TABLE>
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="30%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="30%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="30%">&nbsp;</TD>
</TR>
<TR></TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" valign="top"><B><FONT style="font-family: Wingdings">&#111;</FONT> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp; FOR</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B><FONT style="font-family: Wingdings">&#111;</FONT> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AGAINST</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B><FONT style="font-family: Wingdings">&#111;</FONT> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ABSTAIN</B></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</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">5.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><div align="justify">Proposal to approve the advisory, non-binding resolution regarding the executive compensation
described in this Proxy Statement</div></TD>
</TR>

</TABLE>
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="30%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="30%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="30%">&nbsp;</TD>
</TR>
<TR></TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" valign="top"><B><FONT style="font-family: Wingdings">&#111;</FONT> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp; FOR</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B><FONT style="font-family: Wingdings">&#111;</FONT> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AGAINST</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B><FONT style="font-family: Wingdings">&#111;</FONT> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ABSTAIN</B></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</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">6.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><div align="justify">Recommendation on the frequency of
future advisory votes on executive compensation.</div></TD>
</TR>

</TABLE>
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="21%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="21%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="13%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="41%">&nbsp;</TD>
</TR>
<TR></TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" valign="top"><B><FONT style="font-family: Wingdings">&#111;</FONT> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 1&nbsp;year</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B><FONT style="font-family: Wingdings">&#111;</FONT> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2&nbsp;years</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B><FONT style="font-family: Wingdings">&#111;</FONT> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 3&nbsp;years</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B><FONT style="font-family: Wingdings">&#111;</FONT> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ABSTAIN</B></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</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">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><div align="justify">In their discretion, the proxies are authorized to vote upon such other business as may
properly come before the meeting or any adjournments or postponements
of the meeting.</div></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Dated: <U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u>, 2011<br>
Signature(s) in box</div>
<DIV align="justify" style="font-size: 10pt; margin-top: 0pt">Please sign exactly as name appears hereon. When shares are held by joint tenants, both should
sign. When signing in a fiduciary or representative capacity, give full title as such.
</DIV>



<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
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