Formerly etysot

[rpt]

On May 7, 2004, our operating company acquired the operating assets of the building products distribution division of Georgia-Pacific Corporation and we acquired its real estate assets. The financial statements prior to May 7, 2004 are referred to as "pre-acquisition period" financial statements. The financial information for the pre-acquisition period, as set forth in this prospectus, was derived from financial statements that were prepared on a carve-out basis reflecting certain assets, liabilities and operations. Certain costs such as interest expense were not allocated to these financial statements. Please see note 1 to our financial statements under the heading "Basis of Presentation and Background," beginning on page F-7 for additional information.

This is an initial public offering of shares of common stock of BlueLinx Holdings Inc. All of the 9,500,000 shares of common stock are being sold by the company.

Prior to this offering, there has been no public market for the common stock. Our common stock has been approved for listing on the New York Stock Exchange under the symbol "BXC".