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<TITLE>BLUELINX HOLDINGS INC.</TITLE>
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<P align="center" style="font-size: 10pt">As filed with the Securities and Exchange Commission on May&nbsp;9, 2005



<P align="right" style="font-size: 10pt">Registration Statement No.&nbsp;333-



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<P align="center" style="font-size: 14pt"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION</B>

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

<P align="center" style="font-size: 18pt"><B>FORM S-8</B>


<P align="center" style="font-size: 12pt"><B>REGISTRATION STATEMENT<BR>
UNDER<BR>
THE SECURITIES ACT OF 1933</B>


<P align="center" style="font-size: 24pt"><B>BlueLinx Holdings Inc.</B>


<DIV align="center" style="font-size: 10pt"><HR size="1" noshade width="80%" align="center" color="#000000"></DIV>


<DIV align="center" style="font-size: 10pt">(Exact name of registrant as specified in its charter)</DIV>


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<TR valign="bottom">
    <TD align="center" valign="top">Delaware
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">77-0627356</TD>
</TR>
<TR style="font-size: 1px">
    <TD colspan="3" valign="top" align="left" style="border-top: 1px solid #000000">&nbsp; &nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">(State or other jurisdiction of incorporation or organization)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">(IRS Employer Identification Number)</TD>
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    <TD align="center" valign="top">4300 Wildwood Parkway</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">Atlanta, Georgia
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">30339</TD>
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<TR style="font-size: 1px">
    <TD colspan="3" valign="top" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">(Address of Principal Executive Offices)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">(Zip Code)</TD>
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<P align="center" style="font-size: 10pt">BlueLinx Holdings Inc. Equity Incentive Plan


<DIV align="center" style="font-size: 10pt"><HR size="1" noshade width="100%" align="center" color="#000000"></DIV>


<DIV align="center" style="font-size: 10pt">(Full title of the plan)</DIV>



<P align="center" style="font-size: 10pt">Barbara V. Tinsley, Esq.<BR>
General Counsel and Secretary<BR>
4300 Wildwood Parkway<BR>
Atlanta, Georgia 30339<BR>
(770)&nbsp;953-7000



<P align="center" style="font-size: 10pt">Copies to:



<P align="center" style="font-size: 10pt">Michael R. Littenberg, Esq.<BR>
Schulte Roth &#038; Zabel LLP<BR>
919 Third Avenue<BR>
New York, New York 10022<BR>
Ph: (212)&nbsp;756-2000<BR>
Fax: (212)&nbsp;593-5955


<DIV align="center" style="font-size: 10pt"><HR size="1" noshade width="100%" align="center" color="#000000"></DIV>


<DIV align="center" style="font-size: 10pt">(Name, address and telephone number, including area code, of agent for service)</DIV>



<P align="center" style="font-size: 10pt">CALCULATION OF REGISTRATION FEE


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    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD><!-- VRule -->
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD><!-- VRule -->
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
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    <TD width="1%">&nbsp;</TD><!-- VRule -->
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>

    <TD width="1%">&nbsp;</TD>
</TR><TR style="font-size: 1px" valign="bottom">
    <TD nowrap align="left" colspan="23" style="border-bottom: 3px solid #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>

    <TD>&nbsp;</TD>
    <TD style="border-right: 0px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 0px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">Proposed maximum</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 0px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">Proposed maximum</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 0px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>

    <TD nowrap align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Title of securities to be</TD>
    <TD style="border-right: 0px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">Amount to be</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 0px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">offering price</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 0px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">aggregate offering</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 0px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">Amount of</TD>
    <TD>&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>

    <TD nowrap align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;registered</TD>
    <TD style="border-right: 0px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">registered (1)</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 0px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">per share (2)</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 0px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">price (2)</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 0px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">registration fee (2)</TD>
    <TD>&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
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                    <TD style="border-top: 2px solid #000000"><DIV style="margin-left:15px; text-indent:-15px">Common Stock, par value
$.01 per share</DIV></TD>
    <TD style="border-right: 0px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 2px solid #000000">2,222,222</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-right: 0px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 2px solid #000000">$</TD>
    <TD align="right" style="border-top: 2px solid #000000">11.99</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-right: 0px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 2px solid #000000">$</TD>
    <TD align="right" style="border-top: 2px solid #000000">26,644,441.78</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-right: 0px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD nowrap align="left" style="border-top: 2px solid #000000">$</TD>
    <TD align="right" style="border-top: 2px solid #000000">3,136.05</TD>
    <TD nowrap style="border-top: 2px solid #000000">(3)</TD>
    <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 1px" valign="bottom">
    <TD nowrap align="left" colspan="23" style="border-top: 3px solid #000000">&nbsp;</TD>
</TR>

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<P align="left" style="font-size: 10pt"><HR size="1" noshade width="26%" align="left" color="#000000">


<P align="left" style="font-size: 10pt">(1)&nbsp;Represents the maximum aggregate number of shares of common stock, par value $0.01 per share
(the &#147;Common Stock&#148;) of BlueLinx Holdings Inc., a Delaware corporation (the &#147;Company,&#148; &#147;we,&#148; &#147;us,&#148;
or &#147;our&#148;)
granted or available to be granted under the Company&#146;s Equity Incentive Plan (the &#147;Plan&#148;).


<P align="left" style="font-size: 10pt">(2)&nbsp;Estimated solely for the purpose of calculating the registration fee. Pursuant to Rules 457(c)
and 457(h)(1) of the Securities Act of 1933, as amended (the &#147;Securities Act&#148;), the proposed
maximum offering price per share, the proposed maximum aggregate offering price and the amount of
registration fee have been computed based on the average of the high and low prices for the Common
Stock reported on the New York Stock Exchange on May&nbsp;4, 2005.


<P align="left" style="font-size: 10pt">(3)&nbsp;This Registration Statement includes a Reoffer Prospectus. Pursuant to Rule&nbsp;416 of the
Securities Act, this Registration Statement also covers such number of additional shares of Common
Stock as may become available for issuance pursuant to the Plan in the event of any stock splits,
stock dividends or similar transactions specified in the Plan.



<DIV style="width: 100%; border-bottom: 1pt solid black; margin-top: 10pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>






<P align="center" style="font-size: 10pt">&nbsp;
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<P align="center" style="font-size: 10pt">EXPLANATORY NOTE



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Under Cover of this Form S-8 is our Reoffer Prospectus prepared in accordance with Part&nbsp;I of
Form S-3 under the Securities Act. Our Reoffer Prospectus has been prepared pursuant to
Instruction C of Form S-8, in accordance with the requirements of Part&nbsp;I of Form S-3, and may be
used for reofferings and resales on a continuous or delayed basis in the future of up to an
aggregate of 2,222,222 &#147;control securities&#148; which may be issued pursuant to the Plan.


<P align="center" style="font-size: 10pt">Part I



<P align="center" style="font-size: 10pt">INFORMATION REQUIRED IN THE SECTION 10(A) PROSPECTUS



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The documents containing the information specified in this Part&nbsp;I will be sent or given to
employees participating in the Plan as specified by Rule&nbsp;428(b)(1) of the Securities Act. Such
documents need not be filed with the Securities and Exchange Commission (the &#147;Commission&#148;) either
as part of this Registration Statement or as prospectuses or prospectus supplements pursuant to
Rule&nbsp;424 of the Securities Act. These documents and the documents incorporated by reference in
this Registration Statement pursuant to Item&nbsp;3 of Part&nbsp;II of this Registration Statement, taken
together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities
Act.



<P align="center" style="font-size: 10pt">&nbsp;
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<P align="center" style="font-size: 10pt">REOFFER PROSPECTUS



<P align="center" style="font-size: 10pt">BlueLinx Holdings Inc.



<P align="center" style="font-size: 10pt">2,222,222 Shares of



<P align="center" style="font-size: 10pt">Common Stock, par value $.01 per share



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We have issued or may issue up to 2,222,222 shares of our common stock, par value $.01 per
share (the &#147;Common Stock&#148;), offered hereby (the &#147;Shares&#148;) to participants in the BlueLinx Holding
Inc.&#146;s Equity Incentive Plan (the &#147;Plan&#148;). The participants may include Joel A. Asen, Stephen E.
Macadam, Alan H. Schumacher, Jeffrey J. Fenton and Barbara V. Tinsley, who are collectively
referred to as &#147;Selling Shareholders&#148;. The Shares that have been issued or may be issued to the
Selling Shareholders constitute &#147;control securities.&#148; Pursuant to stock options which have been or
may be granted to the Selling Shareholders, we may issue up to 2,222,222 Shares under the Plan.
Selling Shareholders may offer some or all of the Shares issued to them under the Plan for sale
from time to time at prices and terms negotiated in individual transactions, in brokers
transactions negotiated immediately prior to sale, or in a combination of the foregoing. See &#147;Plan
of Distribution.&#148; We will not receive any proceeds from such sales. Selling Shareholders and any
broker-dealers who participate in selling the Shares may be deemed &#147;underwriters&#148; as defined by the
Securities Act of 1933, as amended (the &#147;Securities Act&#148;). Commissions paid or discounts or
concessions allowed such broker-dealers, as well as any profit received on resale of the Shares by
broker-dealers purchasing for their own accounts, may be deemed to be underwriting discounts and
commissions. Selling Shareholders or purchasers of the Shares will pay all discounts, commissions
and fees related to the sale of the Shares. We have paid the costs of filing this registration
statement and reoffer prospectus (this &#147;Prospectus&#148;) with the Securities and Exchange Commission
(the &#147;Commission&#148;) and will pay the costs of registering or qualifying the Shares under the
securities laws of any jurisdiction where such registration or qualification is necessary.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;NEITHER THE COMMISSION NOR ANY STATE SECURITIES COMMISSION HAS APPROVED OR DISAPPROVED OF
THESE SECURITIES OR PASSED UPON THE ACCURACY OR ADEQUACY OF THE PROSPECTUS. ANY REPRESENTATION TO
THE CONTRARY IS A CRIMINAL OFFENSE.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;THE PURCHASE OF THESE SECURITIES INVOLVES SUBSTANTIAL RISK. SEE &#147;RISK FACTORS&#148; ON PAGE 1.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Selling Shareholders will be selling the Shares at prices and terms then prevailing or at
prices related to the then current market price, or in negotiated transactions. Our Common Stock
is included on the New York Stock Exchange and is traded under the symbol BXC. On May&nbsp;4, 2005, the
closing sale price of our Common Stock was $11.99.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;No person has been authorized in connection with any offering made hereby to give any
information or to make any representation not contained in this Prospectus. If any such
information is given or any such representation made, the information or representation should not
be relied upon as if authorized by us. This Prospectus is not an offer to sell or a solicitation
of an offer to buy any securities other than the Shares offered by this Prospectus, nor is it an
offer to sell or a solicitation of an offer to buy any of the Shares offered hereby in any
jurisdiction where it is unlawful to make such an offer or solicitation. Neither the delivery of
this Prospectus nor any sale hereunder shall under any circumstances imply that the information in
this Prospectus is correct any time subsequent to May&nbsp;9, 2005.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The date of this Prospectus is May&nbsp;9, 2005.


<P align="center" style="font-size: 10pt">&nbsp;
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<P align="center" style="font-size: 10pt">TABLE OF CONTENTS


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
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<TR valign="bottom">
    <TD width="90%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
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<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><A href="#101">Summary</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">1</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><A href="#102">Company Overview</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">1</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><A href="#103">Risk Factors</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">1</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><A href="#104">Use of Proceeds</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">6</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><A href="#105">Determination of Offering Price</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">7</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><A href="#106">Selling Shareholders</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">7</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><A href="#107">Plan of Distribution</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">9</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><A href="#108">Description of the Common Stock</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">9</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><A href="#109">Incorporation of Certain Information by Reference</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">10</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><A href="#110">Available Information</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">10</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><A href="#111">Disclosure of Commission Position on Indemnification for Securities Act Liabilities</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">10</TD>
    <TD>&nbsp;</TD>
</TR>
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<TR><TD colspan="9"><FONT size="2">&nbsp;<A HREF="g95074exv4w1.htm">EX-4.1 BLUELINX HOLDINGS INC. EQUITY INCENTIVE PLAN</A></FONT></TD></TR>
<TR><TD colspan="9"><FONT size="2">&nbsp;<A HREF="g95074exv5w1.htm">EX-5.1 OPINION OF SCHULTE ROTH & ZABEL LLP</A></FONT></TD></TR>
<TR><TD colspan="9"><FONT size="2">&nbsp;<A HREF="g95074exv23w1.htm">EX-23.1 CONSENT OF ERNST & YOUNG LLP</A></FONT></TD></TR>
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<P align="center" style="font-size: 10pt">SUMMARY



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This Prospectus has been prepared pursuant to General Instruction C of Form S-8, in
accordance with the requirements of Part&nbsp;I of Form S-3 under the Securities Act solely with regard
to the resale of the Shares by the Selling Shareholders. The Company&#146;s principal executive offices
are located at 4300 Wildwood Parkway, Atlanta, Georgia 30339. The Company&#146;s telephone number is
(770)&nbsp;953-7000.

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<P align="center" style="font-size: 10pt">COMPANY OVERVIEW



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We are a leading distributor of building products in the United States. We operate in all of
the major metropolitan areas in the United States and distribute over 10,000 products to more than
11,700 customers through our network of more than 60 warehouses and third-party operated
warehouses.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We distribute products in two principal categories: structural products and specialty
products. Structural products, which represented approximately 57% of our fiscal 2004 gross sales,
include plywood, oriented strand board, or OSB, lumber and other wood products primarily used for
structural support, walls and flooring in residential construction projects. Specialty products,
which represented approximately 43% of our fiscal 2004 gross sales, include roofing, insulation,
moulding, engineered wood products, vinyl products (used primarily in siding) and metal products.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our customers include building materials dealers, industrial users of building products,
manufactured housing builders and home improvement centers. We purchase products from over 750
vendors and serves as a national distributor for a number of our suppliers. We distribute products
through our owned fleet of over 900 trucks and over 1,200 trailers, as well as by common carrier.

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<P align="center" style="font-size: 10pt">RISK FACTORS



<P align="left" style="font-size: 10pt"><I>Risks Relating to Our Business</I>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I>Our industry is highly cyclical, and prolonged periods of weak demand or excess supply may
reduce our net sales and/or margins, which may reduce our net income.</I>


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The building products distribution industry is subject to cyclical market pressures. Prices
of building products are determined by overall supply and demand in the market for building
products. Market prices of building products historically have been volatile and cyclical and we
have limited ability to control the timing and amount of pricing changes for building products.
Demand for building products is driven mainly by factors outside of our control, such as general
economic and political conditions, interest rates, the construction, repair and remodeling and
industrial markets, weather and population growth. The supply of building products fluctuates
based on available manufacturing capacity, and excess capacity in the industry can result in
significant declines in market prices for those products. To the extent that prices and volumes
experience a sustained or sharp decline, our net sales and margins would likely decline as well.
Our results in some periods have been affected by market volatility, including a reduction in gross
profits due to a decline in the resale value of its structural products inventory. All of these
factors make it difficult to forecast our operating results.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I>We have a limited operating history as a separate company. Accordingly, the division&#146;s
historical financial information may not be representative of our results as a separate company.</I>


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On May&nbsp;7, 2004, we and our operating company acquired the real estate and operating assets of
the distribution division of Georgia-Pacific Corporation, or the division, respectively. Therefore,
our operating history as a separate company is limited. Our business strategy as an independent
entity may not be successful on a long-term basis. We may not be able to grow our business as
planned and may not remain a profitable business. The historical financial information incorporated
herein by reference may not necessarily reflect what our results of operations, financial condition
and cash flows would have been had we been a separate, independent entity pursuing our own
strategies during the periods presented incorporated herein by reference.


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<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I>We depend upon a single supplier, Georgia-Pacific, for a significant percentage of our
products and have significant purchase commitments under our supply agreement with Georgia-Pacific.</I>


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Georgia-Pacific is our largest supplier, accounting for approximately 27% of our purchases
during fiscal 2004. Concurrently with the acquisition, we entered into a Master Purchase, Supply &#038;
Distribution Agreement with Georgia-Pacific, which is referred to as the Supply Agreement. The
Supply Agreement has a five-year initial term and remains continuously in effect thereafter unless
it is terminated. Termination of the Supply Agreement requires two years&#146; notice, exercisable after
year four. It may be terminated, including before year five, by Georgia-Pacific upon a material
breach of the agreement by us. If Georgia-Pacific does not renew the Supply Agreement or if it
discontinues sales of a product, we would experience a product shortage unless and until we obtain
a replacement supplier. We may not be able to obtain replacement products on favorable economic
terms, if at all. An inability to replace products on favorable economic terms would adversely
impact our net sales and costs, which in turn could impact our gross profit, net income and cash
flows.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We believe that the economic terms of the Supply Agreement are beneficial to us since they
provide us with certain discounts off standard industry pricing indices, certain cash discounts and
favorable payment terms. While we also believe these terms benefit Georgia-Pacific, Georgia-Pacific
could, if it chose, terminate the Supply Agreement as early as May&nbsp;7, 2010. If it did so and we
could not obtain comparable terms from Georgia-Pacific or another vendor thereafter, our operating
performance could be impaired by an interruption in the delivery of products and/or an increase in
cost to us from sourcing comparable products from other suppliers.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Under the Supply Agreement, we have substantial minimum purchase volume commitments with
respect to a number of products supplied to us. Based on 2004 average market prices, our purchase
obligations under this agreement are $1.2&nbsp;billion for 2005 through and including 2008. These
products account for a majority of our purchases from Georgia-Pacific. If we fail or refuse to
purchase any products that we are obligated to purchase pursuant to the Supply Agreement,
Georgia-Pacific has the right to sell products to third parties and, for certain products,
terminate our exclusivity, which could reduce our net sales due to the unavailability of products
or our gross profit if we are required to pay higher product prices to other suppliers. A reduction
in our net sales or gross profit may also reduce our net income and cash flows.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I>Our industry is highly fragmented and competitive. If we are unable to compete effectively,
our net sales and net income will be reduced.</I>


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The building products distribution industry is highly fragmented and competitive and the
barriers to entry for local competitors are relatively low. Some of our competitors are part of
larger companies and therefore have access to greater financial and other resources than we do. In
addition, certain product manufacturers sell and distribute their products directly to customers.
Additional manufacturers of products distributed by us may elect to sell and distribute directly to
end-users in the future or enter into exclusive supply arrangements with other distributors.
Finally, we may not be able to maintain our costs at a level sufficiently low for us to compete
effectively. If we are unable to compete effectively, our net sales and net income will be reduced.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I>Integrating acquisitions may be time-consuming and create costs that could reduce our net
income and cash flows.</I>


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Part of our growth strategy includes pursuing acquisitions. Any integration process may be
complex and time consuming, may be disruptive to the business and may cause an interruption of, or
a distraction of management&#146;s attention from, the business as a result of a number of obstacles,
including but not limited to:


<P>
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<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="4%" nowrap align="left">&#149;&nbsp;&nbsp;</TD>
    <TD>the loss of key customers of the acquired company;</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="4%" nowrap align="left">&#149;&nbsp;&nbsp;</TD>
    <TD>the incurrence of unexpected expenses and working capital requirements;</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="4%" nowrap align="left">&#149;&nbsp;&nbsp;</TD>
    <TD>a failure of our due diligence process to identify significant issues or contingencies;</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="4%" nowrap align="left">&#149;&nbsp;&nbsp;</TD>
    <TD>difficulties assimilating the operations and personnel of the acquired company;</TD>
</TR>

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<P align="center" style="font-size: 10pt">2
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    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="4%" nowrap align="left">&#149;&nbsp;&nbsp;</TD>
    <TD>difficulties effectively integrating the acquired technologies with our current technologies;</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="4%" nowrap align="left">&#149;&nbsp;&nbsp;</TD>
    <TD>our inability to retain key personnel of acquired entities;</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="4%" nowrap align="left">&#149;&nbsp;&nbsp;</TD>
    <TD>failure to maintain the quality of customer service;</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="4%" nowrap align="left">&#149;&nbsp;&nbsp;</TD>
    <TD>our inability to achieve the financial and strategic goals for the acquired
and combined businesses; and</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="4%" nowrap align="left">&#149;&nbsp;&nbsp;</TD>
    <TD>difficulty in maintaining internal controls, procedures and policies.</TD>
</TR>

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<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Any of the foregoing obstacles, or a combination of them, could increase selling, general and
administrative expenses in absolute terms and/or as a percentage of net sales, which could in turn
negatively impact our net income and cash flows.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We have not completed any acquisitions to date. We may not be able to consummate acquisitions
in the future on terms acceptable to us, or at all. In addition, future acquisitions are
accompanied by the risk that the obligations and liabilities of an acquired company may not be
adequately reflected in the historical financial statements of that company and the risk that those
historical financial statements may be based on assumptions which are incorrect or inconsistent
with our assumptions or approach to accounting policies. Any of these material obligations,
liabilities or incorrect or inconsistent assumptions could adversely impact our results of
operations.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I>A large percentage of our employees are unionized. Wage increases or work stoppages by our
unionized employees may reduce our results of operations.</I>


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As of May&nbsp;1, 2005, approximately 1,200 of our employees were represented by various labor
unions. As of May&nbsp;1, 2005, we had approximately 49 collective bargaining agreements, of which four,
covering 107 employees, are up for renewal in 2005. We may become subject to material cost
increases, or additional work rules imposed by agreements with labor unions. The foregoing could
increase our selling, general and administrative expenses in absolute terms and/or as a percentage
of net sales. In addition, work stoppages or other labor disturbances may occur in the future,
which could adversely impact our net sales and/or selling, general and administrative expenses. All
of these factors could negatively impact our net income and cash flows.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I>Federal and state transportation regulations could impose substantial costs on us which would
reduce our net income.</I>


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We use our own fleet of over 900 trucks and over 1,200 trailers to service customers
throughout the United States. The U.S. Department of Transportation, or DOT, regulates our
operations in domestic interstate commerce. We are subject to safety requirements governing
interstate operations prescribed by the DOT. Vehicle dimensions and driver hours of service also
remain subject to both federal and state regulation. More restrictive limitations on vehicle weight
and size, trailer length and configuration, or driver hours of service would increase our costs,
which,
if we are unable to pass these cost increases on to our customers, would reduce our gross margins,
increase our selling, general and administrative expenses and reduce our net income.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I>Environmental laws impose risks and costs on us.</I>


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our operations are subject to federal, state, provincial and local laws, rules and regulations
governing the protection of the environment, including, but not limited to, those regulating
discharges into the air and water, the use, handling and disposal of hazardous or toxic substances,
the management of wastes, the cleanup of contamination and the control of noise and odors. We have
made, and will continue to make, expenditures to comply with these requirements. While we believe,
based upon current information, that we are in substantial compliance with all applicable
environmental laws, rules and regulations, we could be subject to potentially significant fines or
penalties for any failure to comply. Moreover, under certain environmental laws, a current or
previous owner or operator of real property, and parties that generate or transport hazardous
substances that are disposed of at real property, may be held liable for the cost to investigate or
clean up such real property and for related damages to natural resources. We may be subject to
liability, including liability for investigation and cleanup costs, if


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<P align="left" style="font-size: 10pt">contamination is discovered at one of our current or former warehouse facilities, or at a landfill
or other location where we have disposed of, or arranged for the disposal of, wastes.
Georgia-Pacific has agreed to indemnify us
against any claim arising from environmental conditions that existed prior to May&nbsp;7, 2004. We also
carry environmental insurance. However, any remediation costs not related to conditions existing
prior to May&nbsp;7, 2004 may not be covered by indemnification. In addition, certain remediation costs
may not be covered by insurance. In addition, we could be subject to claims brought pursuant to
applicable laws, rules or regulations for property damage or personal injury resulting from the
environmental impact of our operations. Increasingly stringent environmental requirements, more
aggressive enforcement actions, the discovery of unknown conditions or the bringing of future
claims may cause our expenditures for environmental matters to increase, and we may incur material
costs associated with these matters.



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I>Anti-terrorism measures may harm our business by impeding our ability to deliver products on a
timely and cost-effective basis.</I>


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In the aftermath of the terrorist attacks on the United States, federal, state and local
authorities have implemented and are implementing various security measures, including checkpoints
and travel restrictions on large trucks. Our customers typically need quick delivery and rely on
our on-time delivery capabilities. If security measures disrupt or impede the timing of our
deliveries, we may fail to meet the needs of our customers, or may incur increased expenses to do
so.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I>We may incur substantial costs relating to Georgia-Pacific&#146;s product liability related claims.</I>


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Georgia-Pacific is a defendant in suits brought in various courts around the nation by
plaintiffs who allege that they have suffered personal injury as a result of exposure to products
containing asbestos. These suits allege a variety of lung and other diseases based on alleged
exposure to products previously manufactured by Georgia-Pacific. Based on Georgia-Pacific&#146;s public
disclosure in its quarterly report on Form 10-Q for the period ended April&nbsp;2, 2005, there were
60,600 unresolved asbestos claims against Georgia-Pacific as of April&nbsp;2, 2005. Although the terms
of the asset purchase agreement provide that Georgia-Pacific will indemnify us against all
obligations and liabilities arising out of, relating to or otherwise in any way in respect of any
product liability claims (including, without limitation, claims, obligations or liabilities
relating to the presence or alleged presence of asbestos-containing materials) with respect to
products purchased, sold, marketed, stored, delivered, distributed or transported by
Georgia-Pacific and its affiliates, including the Division prior to the acquisition, we believe
that circumstances may arise under which asbestos-related claims against Georgia-Pacific could
cause us to incur substantial costs.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;For example, in the event that Georgia-Pacific is financially unable to respond to an asbestos
product liability claim, plaintiffs&#146; lawyers may, in order to obtain recovery, attempt to sue us,
in our capacity as owner of assets sold by Georgia-Pacific, despite the fact that the assets sold
to us did not contain asbestos. Asbestos litigation has, over the years, proved unpredictable, as
the aggressive and well-financed asbestos plaintiffs&#146; bar has been creative, and often successful,
in bringing claims based on novel legal theories and on expansive interpretations of existing legal
theories. These claims have included claims against companies that did not manufacture asbestos
products. As a result of these factors, a number of companies have been held liable for amounts
far in excess of their perceived exposure. Although we believe, based on our understanding of the
law as currently interpreted, that we should not be held liable for any of Georgia-Pacific&#146;s
asbestos-related claims, and, to the contrary, that we would prevail on summary judgment on any
such claims, there is nevertheless a possibility that new theories could be developed, or that the
application of existing theories could be expanded, in a manner that would result in liability for
us. Any such liability could ultimately be borne by us if Georgia-Pacific is unable to fulfill its
indemnity obligation under the asset purchase agreement with us.


<P align="left" style="font-size: 10pt"><I>Risks Relating to Our Stock</I>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I>Your ability to sell our common stock may be limited by a number of factors; prices for our
common stock may be volatile.</I>


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The market price of our common stock may fluctuate significantly in response to a number of
factors, some of which are beyond our control, including:


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<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="3%" style="background: transparent">&nbsp;</TD>
    <TD width="4%" nowrap align="left"><FONT face="wingdings">&#167;</FONT>&nbsp;&nbsp;</TD>
    <TD>the failure of securities analysts to cover our common stock, or changes in
financial estimates by analysts;</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="4%" nowrap align="left"><FONT face="wingdings">&#167;</FONT>&nbsp;&nbsp;</TD>
    <TD>changes in demand in the building products distribution industry;</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="4%" nowrap align="left"><FONT face="wingdings">&#167;</FONT>&nbsp;&nbsp;</TD>
    <TD>the activities of competitors;</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="4%" nowrap align="left"><FONT face="wingdings">&#167;</FONT>&nbsp;&nbsp;</TD>
    <TD>future sales of our common stock;</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="4%" nowrap align="left"><FONT face="wingdings">&#167;</FONT>&nbsp;&nbsp;</TD>
    <TD>investor perceptions of us and the building products distribution industry;</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="4%" nowrap align="left"><FONT face="wingdings">&#167;</FONT>&nbsp;&nbsp;</TD>
    <TD>our quarterly or annual earnings or those of other companies in our industry;</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="4%" nowrap align="left"><FONT face="wingdings">&#167;</FONT>&nbsp;&nbsp;</TD>
    <TD>the public&#146;s reaction to our press releases, our other public announcements and our
filings with the Securities and Exchange Commission, or SEC;</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="4%" nowrap align="left"><FONT face="wingdings">&#167;</FONT>&nbsp;&nbsp;</TD>
    <TD>general economic conditions; and</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="4%" nowrap align="left"><FONT face="wingdings">&#167;</FONT>&nbsp;&nbsp;</TD>
    <TD>the other factors described elsewhere in these &#145;&#145;Risk Factors.&#146;&#146;</TD>
</TR>

</TABLE>

<P align="left" style="font-size: 10pt">In addition, the stock market has recently experienced extreme price and volume fluctuations that
have often been unrelated or disproportionate to the operating performance of a particular company.
These broad market fluctuations and industry factors may materially reduce the market price of our
common stock, regardless of our operating performance.



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I>Affiliates of Cerberus control us and may have conflicts of interest with other stockholders
in the future.</I>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Funds and accounts managed by Cerberus or its affiliated management companies, which we refer
to collectively as our controlling stockholder, collectively own approximately 60% of our common
stock. As a result, our controlling stockholder will continue to be able to control the election of
our directors, determine our corporate and management policies and determine, without the consent
of our other stockholders, the outcome of any corporate transaction or other matter submitted to
our stockholders for approval, including potential mergers or acquisitions, asset sales and other
significant corporate transactions. Six of our nine directors are either employees of or advisors
to Cerberus. Our controlling stockholder will also have sufficient voting power to amend our
organizational documents. The interests of our controlling stockholder may not coincide with the
interests of other holders of our common stock. Additionally, our controlling stockholder is in the
business of making investments in companies and may, from time to time, acquire and hold interests
in businesses that compete directly or indirectly with us. Our controlling stockholder may also
pursue, for its own account, acquisition opportunities that may be complementary to our business,
and as a result, those acquisition opportunities may not be available to us. So long as our
controlling stockholder continues to own a significant amount of the outstanding shares of our
common stock, it will continue to be able to strongly influence or effectively control our
decisions, including potential mergers or acquisitions, asset sales and other significant corporate
transactions. In addition, because we are a controlled company within the meaning of the New York
Stock Exchange rules, we are exempt from the NYSE requirements that our board be composed of a
majority of independent directors, and that our compensation and corporate governance committees be
composed entirely of independent directors.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I>Even if Cerberus no longer controls us in the future, certain provisions of our charter
documents and agreements and Delaware law could discourage, delay or prevent a merger or
acquisition at a premium price.</I>


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our Amended and Restated Certificate of Incorporation and Bylaws contain provisions that:


<P>
<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 width="4%" nowrap align="left"><FONT face="wingdings">&#167;</FONT>&nbsp;&nbsp;</TD>
    <TD>permit us to issue, without any further vote or action by our stockholders, up to 30
million shares of preferred stock in one or more series and, with respect to each series,
to fix the number of shares constituting the series and the designation of the series, the
voting powers (if any) of the shares of such series, and the preferences and other special
rights, if any, and any qualifications, limitations or restrictions, of the shares of the
series; and</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="4%" nowrap align="left"><FONT face="wingdings">&#167;</FONT>&nbsp;&nbsp;</TD>
    <TD>limit our stockholders&#146; ability to call special meetings.</TD>
</TR>

</TABLE>


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;These provisions may discourage, delay or prevent a merger or acquisition at a premium price.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In addition, we are subject to Section&nbsp;203 of the General Corporation Law of the State of
Delaware, or the DGCL, which also imposes certain restrictions on mergers and other business
combinations between us and any


<P align="center" style="font-size: 10pt">5
</DIV>

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<H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">
<P align="left" style="font-size: 10pt">holder of 15% or more of our common stock. Further, certain of our incentive plans provide for
vesting of stock options and/or payments to be made to our employees in connection with a change of
control, which could discourage, delay or prevent a merger or acquisition at a premium price.



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I>We intend to pay dividends on our common stock but may change our dividend policy; the
instruments governing our indebtedness contain various covenants that may limit our ability to pay
dividends.</I>


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We intend to pay dividends on our common stock at the quarterly rate of $0.125 per share. Our
board of directors may, in its discretion, modify or repeal its dividend policy. Future dividends,
if any, with respect to shares of our common stock will depend on, among other things, its results
of operations, cash requirements, financial condition, contractual restrictions, provisions of
applicable law and other factors that our board of directors may deem relevant. Accordingly, we may
not be able to pay dividends in any given amount in the future, or at all.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our revolving credit facility limits distributions by our operating company to us, which, in
turn, may limit our ability to pay dividends to holders of its common stock. The revolving credit
facility currently permits our operating company to pay dividends to us (i)&nbsp;in an amount equal to
the sum of our federal, state and local income tax liability that is attributable to our operating
company and its subsidiaries and (ii)&nbsp;for our general administrative expenses and/or operating
expenses incurred by us on behalf of our operating company or its subsidiaries in an amount not to
exceed $2.5&nbsp;million in any fiscal year. In addition, the revolving credit facility permits our
operating company to pay dividends to us in an aggregate amount not to exceed the sum of 50% of our
operating company&#146;s cumulative net income earned since May&nbsp;7, 2004, <I>plus </I>50% of the first $100
million of capital contributions made by us to our operating company after October&nbsp;26, 2004, <I>plus</I>
100% of each capital contribution made by us to our operating company after such first $100&nbsp;million
of capital contributions, so long as:



<P align="left" style="margin-left:3%; font-size: 10pt">(i)&nbsp;our operating company does not pay dividends to us in excess of $25&nbsp;million in the
aggregate in any fiscal year;



<P align="left" style="margin-left:3%; font-size: 10pt">(ii)&nbsp;no default or event of default exists under the revolving credit facility, and no
default or event of default will occur as a result of the dividend payment;



<P align="left" style="margin-left:3%; font-size: 10pt">(iii)&nbsp;both immediately before giving effect to the dividend and immediately following the
dividend payment, the amount of &#145;&#145;modified adjusted excess availability&#146;&#146; under the
revolving credit facility is at least $70&nbsp;million; and



<P align="left" style="margin-left:3%; font-size: 10pt">(iv)&nbsp;the agents under the revolving credit facility have received our operating company&#146;s
unaudited internally prepared financial statements for the fiscal quarter immediately
preceding the date of such dividend, together with a compliance certificate and any
supporting documentation the agent may request.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;At January&nbsp;1, 2005, we had outstanding letters of credit totaling $5.7&nbsp;million, primarily for
the purposes of securing collateral requirements under the casualty insurance programs for us and
for guaranteeing payment of international purchases based on fulfillment of certain conditions.

<DIV align="left">
<A name="104"></A>
</DIV>

<P align="center" style="font-size: 10pt">USE OF PROCEEDS



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We will not receive any of the proceeds from the sale of the Shares by the Selling
Shareholders.


<P align="center" style="font-size: 10pt">6
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">
<DIV align="left">
<A name="105"></A>
</DIV>

<P align="center" style="font-size: 10pt">DETERMINATION OF OFFERING PRICE



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Selling Shareholders may sell the Shares from time to time on the New York Stock Exchange,
or otherwise, at prices and terms then prevailing or at prices related to the then current market
price, or in negotiated transactions. See &#147;Selling Shareholders&#148; and &#147;Plan of Distribution.&#148;

<DIV align="left">
<A name="106"></A>
</DIV>

<P align="center" style="font-size: 10pt">SELLING SHAREHOLDERS



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Out of the 2,222,222 Shares registered hereunder, the Selling Shareholders currently own
options to purchase 330,000 Shares issued to them under the Plan. The Selling Shareholders are as
follows:

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="70%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="40%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="40%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Joel A. Asen
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director</TD>
</TR>
<TR valign="bottom">
    <TD width="40%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="40%">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Stephen E. Macadam
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director</TD>
</TR>
<TR valign="bottom">
    <TD width="40%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="40%">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Alan H. Schumacher
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director</TD>
</TR>
<TR valign="bottom">
    <TD width="40%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="40%">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Jeffrey J. Fenton
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Chairman of the Board of Directors</TD>
</TR>
<TR valign="bottom">
    <TD width="40%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="40%">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Barbara V. Tinsley
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">General Counsel and Secretary</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt">7
</DIV>

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<H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>

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




<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following table sets forth certain information regarding the beneficial ownership of
Common Stock by the Selling Shareholders as of May&nbsp;9, 2005, and the number of Shares being offered
by this Prospectus.

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="1%">&nbsp;</TD>
    <TD width="53%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD><!-- VRule -->
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD><!-- VRule -->
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD><!-- VRule -->
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD><!-- VRule -->
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD><!-- VRule -->
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>

    <TD width="1%">&nbsp;</TD>
</TR><TR style="font-size: 1px" valign="bottom">
    <TD nowrap align="left" colspan="28" style="border-bottom: 1px solid #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%" style="border-left: 1px solid #000000">&nbsp;</TD>

    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Percentage of</B></TD>
    <TD>&nbsp;</TD>
    <TD width="1%" style="border-right: 1px solid #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%" style="border-left: 1px solid #000000">&nbsp;</TD>

    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Common</B></TD>
    <TD>&nbsp;</TD>
    <TD width="1%" style="border-right: 1px solid #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%" style="border-left: 1px solid #000000">&nbsp;</TD>

    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Stock</B></TD>
    <TD>&nbsp;</TD>
    <TD width="1%" style="border-right: 1px solid #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%" style="border-left: 1px solid #000000">&nbsp;</TD>

    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Beneficially</B></TD>
    <TD>&nbsp;</TD>
    <TD width="1%" style="border-right: 1px solid #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%" style="border-left: 1px solid #000000">&nbsp;</TD>

    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Owned After</B></TD>
    <TD>&nbsp;</TD>
    <TD width="1%" style="border-right: 1px solid #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%" style="border-left: 1px solid #000000">&nbsp;</TD>

    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Number of Shares</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>All Currently</B></TD>
    <TD>&nbsp;</TD>
    <TD width="1%" style="border-right: 1px solid #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%" style="border-left: 1px solid #000000">&nbsp;</TD>

    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Number of</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Beneficially Owned</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Exerciseable</B></TD>
    <TD>&nbsp;</TD>
    <TD width="1%" style="border-right: 1px solid #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%" style="border-left: 1px solid #000000">&nbsp;</TD>

    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Shares of</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Number of</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>After All Currently</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Shares Are</B></TD>
    <TD>&nbsp;</TD>
    <TD width="1%" style="border-right: 1px solid #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%" style="border-left: 1px solid #000000">&nbsp;</TD>

    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Common</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Shares</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Securities</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Exerciseable</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Resold Under</B></TD>
    <TD>&nbsp;</TD>
    <TD width="1%" style="border-right: 1px solid #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%" style="border-left: 1px solid #000000">&nbsp;</TD>

    <TD nowrap align="left"><B>Name of</B></TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Stock</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Covered By</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Underlying</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Shares Are Resold</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>This</B></TD>
    <TD>&nbsp;</TD>
    <TD width="1%" style="border-right: 1px solid #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%" style="border-left: 1px solid #000000">&nbsp;</TD>

    <TD nowrap align="left"><B>Beneficial</B></TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Beneficially</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>This</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Unexerciseable</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Under This</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Prospectus</B></TD>
    <TD>&nbsp;</TD>
    <TD width="1%" style="border-right: 1px solid #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%" style="border-left: 1px solid #000000">&nbsp;</TD>

    <TD nowrap align="left"><B>Owner</B></TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Owned (1)</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Prospectus (2)</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Options</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Prospectus (4)</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>(%)</B></TD>
    <TD>&nbsp;</TD>
    <TD width="1%" style="border-right: 1px solid #000000">&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD width="1%" style="border-left: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
                      <TD style="border-top: 1px solid #000000"><DIV style="margin-left:15px; text-indent:-15px">Joel A. Asen</DIV></TD>
    <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 1px solid #000000">10,000</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD nowrap align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 1px solid #000000">(3</TD>
    <TD nowrap style="border-top: 1px solid #000000">)</TD>
    <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 1px solid #000000">10,000</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 1px solid #000000">10,000</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 1px solid #000000">*</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD width="1%" style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD width="1%" style="border-left: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000"><DIV style="margin-left:15px; text-indent:-15px">Stephen E. Macadam</DIV></TD>
    <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 1px solid #000000">10,000</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD nowrap align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 1px solid #000000">(3</TD>
    <TD nowrap style="border-top: 1px solid #000000">)</TD>
    <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 1px solid #000000">10,000</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 1px solid #000000">10,000</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 1px solid #000000">*</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD width="1%" style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD width="1%" style="border-left: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000"><DIV style="margin-left:15px; text-indent:-15px">Alan H. Schumacher</DIV></TD>
    <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 1px solid #000000">10,000</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD nowrap align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 1px solid #000000">(3</TD>
    <TD nowrap style="border-top: 1px solid #000000">)</TD>
    <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 1px solid #000000">10,000</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 1px solid #000000">10,000</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>

    <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 1px solid #000000">*</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD width="1%" style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD width="1%" style="border-left: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000"><DIV style="margin-left:15px; text-indent:-15px">Jeffrey J. Fenton</DIV></TD>
    <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 1px solid #000000">200,000</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD nowrap align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 1px solid #000000">(3</TD>
    <TD nowrap style="border-top: 1px solid #000000">)</TD>
    <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 1px solid #000000">200,000</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 1px solid #000000">200,000</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 1px solid #000000">*</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD width="1%" style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD width="1%" style="border-left: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000"><DIV style="margin-left:15px; text-indent:-15px">Barbara V. Tinsley</DIV></TD>
    <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 1px solid #000000">0</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD nowrap align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 1px solid #000000">(3</TD>
    <TD nowrap style="border-top: 1px solid #000000">)</TD>
    <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 1px solid #000000">100,000</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 1px solid #000000">0</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 1px solid #000000">*</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD width="1%" style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 1px" valign="bottom">
    <TD nowrap align="left" colspan="28" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>

<!-- End Table Body -->
</TABLE>
</DIV>


<P>
<HR size="1" width="18%" align="left" noshade color="#000000">
<P align="left" style="font-size: 10pt">* Less than one percent.



<P>

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

<TR valign="top">
    <TD width="1%" nowrap align="left">(1)</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="96%">Based upon information furnished by the respective Selling Shareholders. Under
applicable regulations, Shares are deemed to be beneficially owned by a person if he
directly or indirectly has or shares the power to vote or dispose of the Shares, whether or
not he has any economic interest with respect to the Shares. Includes options that are
exerciseable within the next 60&nbsp;days.</TD>
</TR>

<TR><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD width="1%" nowrap align="left">(2)</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="96%">Includes the following Shares subject to options already issued under the Plan: Mr.
Asen (10,000 unexercisable), Mr.&nbsp;Macadam (10,000 unexercisable), Mr.&nbsp;Schumacher (10,000
unexercisable), Mr.&nbsp;Fenton (200,000 unexercisable), Ms.&nbsp;Tinsley (100,000 unexercisable).</TD>
</TR>

<TR><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD width="1%" nowrap align="left">(3)</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="96%">The number of Shares subject to options to be issued under the Plan to the Selling
Shareholders (which, if issued, upon exercise, will be covered for resale pursuant to this
Prospectus) is subject to awards that may be made under the Plan from time to time and,
therefore, is not yet determinable.</TD>
</TR>

<TR><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD width="1%" nowrap align="left">(4)</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="96%">Unless otherwise determined by the Administrator, or as set forth in an award
agreement, options vest and become exercisable as follows: 100% of the option grant to
Messrs.&nbsp;Asen, Macadam, Schumacher and Fenton vest at the end of the directors&#146; initial
term, which will coincide with our 2005 annual meeting of stockholders; 70% of the options
granted to Ms.&nbsp;Tinsley will vest in equal installments on the first, second and third
anniversary of the date of grant. The remaining 30% of Ms.&nbsp;Tinsley&#146;s options will vest in
equal amounts on December&nbsp;31 following the first, second, third and fourth anniversary of
the date of grant provided that certain performance targets established by the board or
compensation committee are attained by the Company. See the tables below.</TD>
</TR>

</TABLE>



<P align="center" style="font-size: 10pt">8
</DIV>

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

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



<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="1%">&nbsp;</TD>
    <TD width="89%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD><!-- VRule -->
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD width="1%" style="border-left: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD colspan="1" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-right: 0px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD colspan="3" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD width="1%" style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
</TR>

<TR style="font-size: 10pt" valign="bottom">
    <TD width="1%" style="border-left: 1px solid #000000; border-bottom: 1px solid #000000">&nbsp;</TD>
    <TD nowrap align="center" colspan="5" style="border-bottom: 1px solid #000000"><B>Exercise Date of Currently Unexerciseable &#096;Options</B></TD>
    <TD style="border-bottom: 1px solid #000000">&nbsp;</TD>
    <TD width="1%" style="border-right: 1px solid #000000; border-bottom: 1px solid #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD width="1%" style="border-left: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>2005 Annual Meeting of Stockholders</B></TD>
    <TD>&nbsp;</TD>
    <TD width="1%" style="border-right: 1px solid #000000">&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR style="font-size: 1px">
    <TD width="1%" style="border-left: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD colspan="1" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD colspan="3" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD width="1%" style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD width="1%" style="border-left: 1px solid #000000">&nbsp;</TD>
    <TD><DIV style="margin-left:15px; text-indent:-15px">Joel A. Asen</DIV></TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">10,000</TD>
    <TD>&nbsp;</TD>
    <TD width="1%" style="border-right: 1px solid #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD width="1%" style="border-left: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD colspan="1" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD colspan="3" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD width="1%" style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD width="1%" style="border-left: 1px solid #000000">&nbsp;</TD>
    <TD><DIV style="margin-left:15px; text-indent:-15px">Stephen E. Macadam</DIV></TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">10,000</TD>
    <TD>&nbsp;</TD>
    <TD width="1%" style="border-right: 1px solid #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD width="1%" style="border-left: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD colspan="1" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD colspan="3" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD width="1%" style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD width="1%" style="border-left: 1px solid #000000">&nbsp;</TD>
    <TD><DIV style="margin-left:15px; text-indent:-15px">Alan H. Schumacher</DIV></TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">10,000</TD>
    <TD>&nbsp;</TD>
    <TD width="1%" style="border-right: 1px solid #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD width="1%" style="border-left: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD colspan="1" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD colspan="3" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD width="1%" style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD width="1%" style="border-left: 1px solid #000000">&nbsp;</TD>
    <TD><DIV style="margin-left:15px; text-indent:-15px">Jeffrey J. Fenton</DIV></TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">200,000</TD>
    <TD>&nbsp;</TD>
    <TD width="1%" style="border-right: 1px solid #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD width="1%" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD colspan="1" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD colspan="3" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD width="1%" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<!-- End Table Body -->
</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="1%">&nbsp;</TD>
    <TD width="44%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD><!-- VRule -->
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD><!-- VRule -->
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD><!-- VRule -->
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD><!-- VRule -->
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD><!-- VRule -->
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD><!-- VRule -->
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD width="1%" style="border-left: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD colspan="1" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-right: 0px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD colspan="3" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-right: 0px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD colspan="3" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-right: 0px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD colspan="3" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-right: 0px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD colspan="3" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-right: 0px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD colspan="3" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-right: 0px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD colspan="3" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD width="1%" style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
</TR>

<TR style="font-size: 10pt" valign="bottom">
    <TD width="1%" style="border-left: 1px solid #000000; border-bottom: 1px solid #000000">&nbsp;</TD>
    <TD nowrap align="center" colspan="30" style="border-bottom: 1px solid #000000"><B>Exercise Date of Currently Unexerciseable Options</B></TD>
    <TD style="border-bottom: 1px solid #000000">&nbsp;</TD>
    <TD width="1%" style="border-right: 1px solid #000000; border-bottom: 1px solid #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD width="1%" style="border-left: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>8/30/05</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>12/31/05</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>8/30/06</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>12/31/06</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>8/30/07</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>12/31/07</B></TD>
    <TD>&nbsp;</TD>
    <TD width="1%" style="border-right: 1px solid #000000">&nbsp;</TD>
</TR>

<!-- End Table Head -->
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<TR style="font-size: 1px">
    <TD width="1%" style="border-left: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD colspan="1" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD colspan="3" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD colspan="3" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD colspan="3" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD colspan="3" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD colspan="3" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD colspan="3" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD width="1%" style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD width="1%" style="border-left: 1px solid #000000">&nbsp;</TD>
    <TD><DIV style="margin-left:15px; text-indent:-15px">Barbara V. Tinsley</DIV></TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">23,333</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">10,000</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">23,333</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">10,000</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">23,334</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">10,000</TD>
    <TD>&nbsp;</TD>
    <TD width="1%" style="border-right: 1px solid #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD width="1%" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD colspan="1" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD colspan="3" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD colspan="3" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD colspan="3" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD colspan="3" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD colspan="3" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD colspan="3" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD width="1%" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>
<DIV align="left">
<A name="107"></A>
</DIV>

<P align="center" style="font-size: 10pt">PLAN OF DISTRIBUTION



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Selling Shareholders may sell the Shares from time to time on the New York Stock Exchange, or
otherwise, at prices and terms then prevailing or at prices related to the then current market
price, or in negotiated transactions. Sales of Shares may be effected at the time of, and in
connection with, the Selling Shareholder&#146;s exercise of options under which the Company issues such
Shares to the Selling Shareholder. The Selling Shareholders expect to employ brokers or dealers in
order to sell the Shares. Brokers or dealers engaged by the Selling Shareholders may arrange for
other brokers or dealers to participate. Brokers or dealers will receive commissions or discounts
from the Selling Shareholders or from purchasers in amounts to be negotiated, which commissions and
discounts are not expected to deviate from usual and customary brokers&#146; commissions. Neither the
Company nor the Selling Shareholders expect to employ, utilize or otherwise engage any finders to
assist in the sales of the Shares.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;There is no assurance that the Selling Shareholders will offer for sale or sell any or all of
the Shares registered pursuant to this Prospectus.

<DIV align="left">
<A name="108"></A>
</DIV>

<P align="center" style="font-size: 10pt">DESCRIPTION OF THE COMMON STOCK



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company has authority to issue up to 100,000,000 shares of Common Stock. As of May&nbsp;9,
2005, there were 30,185,000 shares of common stock issued and outstanding. The holders of the
Common Stock are entitled to one vote per share on all matters submitted to a vote of stockholders.
Subject to preferences that may be applicable to any outstanding series of preferred stock, the
holders of the Common Stock are entitled to receive ratably any dividends that may be declared from
time to time by the Company&#146;s board of directors. The amount and timing of dividends payable on
the Common Stock is within the sole discretion of the Company&#146;s board of directors. In the event
of our liquidation, dissolution or winding-up, the holders of the Common Stock are entitled to
share ratably in all assets remaining after payment of liabilities, subject to prior distribution
rights of preferred stock, if any, then outstanding. The Common Stock has no preemptive or
conversion rights or other subscription rights. There are no redemption or sinking fund provisions
applicable to the Common Stock.


<P align="center" style="font-size: 10pt">9
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">
<DIV align="left">
<A name="109"></A>
</DIV>

<P align="center" style="font-size: 10pt">INCORPORATION OF CERTAIN INFORMATION BY REFERENCE



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following documents filed by us with the Commission are hereby incorporated herein by
reference:


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.&nbsp;Our Annual Report on Form 10-K for the fiscal year ended January&nbsp;1, 2005, filed with the

Commission on March&nbsp;22, 2005.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.&nbsp;Our Current Report on Form 8-K, filed with the Commission on March&nbsp;10, 2005.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.&nbsp;The description of our Common Stock contained in our Registration Statement on Form S-1
initially filed with the Commission on September&nbsp;2, 2004 (Registration No.&nbsp;333-118750) (as amended
by Amendment No.&nbsp;1 thereto filed with the Commission on October&nbsp;1, 2004, Amendment No.&nbsp;2 thereto
filed with the Commission on October&nbsp;8, 2004, Amendment No.&nbsp;3 thereto filed with the Commission on
November&nbsp;26, 2004 and Amendment No.&nbsp;4 thereto filed with the Commission on December&nbsp;10, 2004).


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Prior to the filing, if any, of a post-effective amendment that indicates that all securities
covered by this Form S-8 have been sold or that de-registers all such securities then remaining
unsold, all reports and other documents subsequently filed by the Company pursuant to Sections
13(a), 13(c), 14 or 15(d) of the Securities Exchange Act of 1934, as amended (the &#147;Exchange Act&#148;),
shall be deemed to be incorporated by reference herein and to be a part hereof from the date of the
filing of such reports and documents.

<DIV align="left">
<A name="110"></A>
</DIV>

<P align="center" style="font-size: 10pt">AVAILABLE INFORMATION



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We will provide to each person, including any beneficial owner, to whom this Prospectus is
delivered, without charge, a copy of any or all of the information that has been incorporated by
reference in this Prospectus, upon the oral or written request of such person. Requests for such
information may be directed to Barbara V. Tinsley, Esq., our General Counsel and Secretary, at our
principal executive offices located at 4300 Wildwood Parkway, Atlanta, Georgia 30339.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We are subject to the reporting requirements of Sections&nbsp;13 and 15 (d)&nbsp;of the Exchange Act
and, in accordance therewith, file reports and other information with the Commission. Such
reports, proxy and information statements can be inspected and copied at the Commission&#146;s Public
Reference Room at 450 Fifth Street, N.W., Washington, D.C. 20549. Please call 1-800-SEC-0330 for
further information on the operation of the Public Reference Room. The SEC also maintains a site
on the World Wide Web (http://www.sec.gov) that contains such reports, proxy and information
statements.

<DIV align="left">
<A name="111"></A>
</DIV>

<P align="center" style="font-size: 10pt">DISCLOSURE OF COMMISSION POSITION ON INDEMNIFICATION FOR SECURITIES ACT LIABILITIES



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our Amended and Restated Certificate of Incorporation and Amended and Restated By-laws
indemnify our directors and officers to the fullest extent permitted by the Delaware General
Corporation Law (the &#147;DGCL&#148;). The DGCL permits a corporation to limit or eliminate a director&#146;s or
officer&#146;s personal liability to the corporation or the holders of its capital stock for breach of
duty. This limitation is generally unavailable for acts or omissions by a director or officer
which were (i)&nbsp;in bad faith, (ii)&nbsp;were the result of active and deliberate dishonesty and were
material to the cause of action so adjudicated or (iii)&nbsp;involved a financial profit or other
advantage to which such director was not legally entitled. The DGCL also prohibits limitations on
director or officer liability for acts or omissions which resulted in a violation of a statute
prohibiting certain dividend declarations, certain payments to stockholders after dissolution and
particular types of loans. The effect of these provisions is to eliminate the rights of us and our
shareholders (through shareholders&#146; derivative suits on our behalf) to recover monetary damages
against a director for breach of fiduciary duty as a director (including breaches resulting from
grossly negligent behavior), except in the situations described above. These provisions will not
limit the liability of directors under the federal securities laws of the United States.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to indemnification agreements entered into between us and each of our directors and
officers, we have agreed to indemnify such persons to the fullest extent permitted by Delaware law,
as the same may be amended from time to time.


<P align="center" style="font-size: 10pt">10
</DIV>

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

<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Insofar as indemnification for liabilities arising under the Securities Act may be permitted
to our directors, officers and control persons pursuant to the foregoing provisions, or otherwise,
we have been advised that, in the opinion of the Commission, such indemnification is against public
policy as expressed in the Securities Act and is, therefore, unenforceable.


<P align="center" style="font-size: 10pt">Part II



<P align="center" style="font-size: 10pt">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT



<P align="left" style="font-size: 10pt">Item&nbsp;3. Incorporation of Documents by Reference.



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Commission allows us to &#147;incorporate by reference&#148; the information we file with the
Commission, which means we can disclose important information to investors by referring investors
to those documents. The information incorporated by reference is an important part of this
Registration Statement, and information we file later will automatically update and supersede this
information. The following documents are incorporated by reference:


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.&nbsp;Our Annual Report on Form 10-K for the fiscal year ended January&nbsp;1, 2005, filed with the
Commission on March&nbsp;22, 2005.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.&nbsp;Our Current Report on Form 8-K, filed with the Commission on March&nbsp;10, 2005.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.&nbsp;The description of our Common Stock contained in our Registration Statement on Form S-1
initially filed with the Commission on September&nbsp;2, 2004 (Registration No.&nbsp;333-118750) (as amended
by Amendment No.&nbsp;1 thereto filed with the Commission on October&nbsp;1, 2004, Amendment No.&nbsp;2 thereto
filed with the Commission on October&nbsp;8, 2004, Amendment No.&nbsp;3 thereto filed with the Commission on
November&nbsp;26, 2004 and Amendment No.&nbsp;4 thereto filed with the Commission on December&nbsp;10, 2004).


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All documents filed by us pursuant to Sections&nbsp;13(a), 13(c), 14 and 15(d) of the Exchange Act,
prior to the filing of a post-effective amendment which indicates that all securities offered have
been sold or which deregisters all securities then remaining unsold, shall be deemed to be
incorporated by reference in this Registration Statement and to be part hereof from the date of
filing of such documents. Any statement contained in this Registration Statement, or in a document
incorporated or deemed to be incorporated by reference herein, shall be deemed to be modified or
superseded for purposes of this Registration Statement to the extent that a statement contained
herein, or in any other subsequently filed document which also is or is deemed to be incorporated
by reference herein, modifies or supersedes such statement. Any such statement so modified or
superseded shall not be deemed, except as so modified or superseded, to constitute a part of this
Registration Statement.


<P align="left" style="font-size: 10pt">Item&nbsp;4. Description of Securities.



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.


<P align="left" style="font-size: 10pt">Item&nbsp;5. Interests of Named Experts and Counsel.



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The consolidated financial statements of BlueLinx Holdings Inc. included in the Company&#146;s
Annual Report (Form 10-K) for the year ended January&nbsp;1, 2005, have been audited by Ernst &#038; Young
LLP, independent registered public accounting firm, as set forth in their report thereon included
therein, and incorporated herein by reference. Such consolidated financial statements are
incorporated herein by reference in reliance upon the report of Ernst &#038; Young LLP pertaining to
such consolidated financial statements given on the authority of such firm as experts in accounting
and auditing.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The legality of the issuance of the Common Stock being registered hereby is being passed upon
by Schulte Roth &#038; Zabel LLP, 919 Third Avenue, New York, New York 10022, counsel for the Company.


<P align="center" style="font-size: 10pt">11
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<DIV style="font-family: 'Times New Roman',Times,serif">

<P align="left" style="font-size: 10pt">Item&nbsp;6. Indemnification of Directors and Officers.



<P align="left" style="font-size: 10pt"><I>Indemnification Under the Delaware General Corporation Law</I>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section&nbsp;145 of the DGCL authorizes a corporation to indemnify any person who was or is a
party, or is threatened to be made a party, to any threatened, pending or completed action, suit or
proceeding, whether civil, criminal, administrative or investigative, by reason of the fact that
the person is or was a director, officer, employee or agent of the corporation, or is or was
serving at the request of the corporation as a director, officer, employee or agent of another
corporation, partnership, joint venture, trust or other enterprise, against expenses, including
attorneys&#146; fees, judgments, fines and amounts paid in settlement actually and reasonably incurred
by the person in connection with such action, suit or proceeding, if the person acted in good faith
and in a manner the person reasonably believed to be in, or not opposed to, the best interests of
the corporation and, with respect to any criminal action or proceeding, had no reasonable cause to
believe the person&#146;s conduct was unlawful. In addition, the DGCL does not permit indemnification in
any threatened, pending or completed action or suit by or in the right of the corporation in
respect of any claim, issue or matter as to which such person shall have been adjudged to be liable
to the corporation, unless and only to the extent that the court in which such action or suit was
brought shall determine upon application that, despite the adjudication of liability, but in view
of all the circumstances of the case, such person is fairly and reasonably entitled to indemnity
for such expenses, which such court shall deem proper. To the extent that a present or former
director or officer of a corporation has been successful on the merits or otherwise in defense of
any action, suit or proceeding referred to above, or in defense of any claim, issue or matter, such
person shall be indemnified against expenses, including attorneys&#146; fees, actually and reasonably
incurred by such person. Indemnity is mandatory to the extent a claim, issue or matter has been
successfully defended. The DGCL also allows a corporation to provide for the elimination or limit
of the personal liability of a director to the corporation or its stockholders for monetary damages
for breach of fiduciary duty as a director, provided that such provision shall not eliminate or
limit the liability of a director


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;for any breach of the director&#146;s duty of loyalty to the corporation or its stockholders,


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;for acts or omissions not in good faith or which involve intentional misconduct or a
knowing violation of law,


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3)&nbsp;for unlawful payments of dividends or unlawful stock purchases or redemptions, or


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4)&nbsp;for any transaction from which the director derived an improper personal benefit.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;These provisions will not limit the liability of directors or officers under the federal
securities laws of the United States.


<P align="left" style="font-size: 10pt"><I>Indemnification Under the Company&#146;s Amended and Restated Certificate of Incorporation (the
&#147;Charter&#148;)</I>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Fifth Article of the Company&#146;s Charter provides that the personal liability of the
directors of the Company shall be eliminated to the fullest extent permitted by the DGCL
(including, without limitation, paragraph (7)&nbsp;of subsection (b)&nbsp;of Section&nbsp;102 thereof), as the
same may be amended from time to time. No amendment or repeal of the Fifth Article shall apply to
or have any effect on the liability or alleged liability of any director of the Corporation for or
with respect to any acts or omissions of such director occurring prior to such amendment or repeal.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Sixth Article of the Company&#146;s Charter provides that the Company shall indemnify and hold
harmless, and advance expenses, to the fullest extent permitted by applicable law as it presently
exists or may hereafter be amended, any person (a &#147;Covered Person&#148;) who (i)&nbsp;was or is a party or is
threatened to be made a party to any threatened, pending or completed action, suit or proceeding,
whether civil, criminal, administrative or investigative (other than an action by or in the right
of the Company) by reason of the fact that he or she, or a person for whom he or she is the legal
representative, is or was a director or officer of the Company or, while a director or officer of
the Company, is or was serving at the request of the Company as a director, officer, employee or
agent of another corporation or of a partnership, joint venture, trust, nonprofit entity or other
enterprise, including service with respect to employee benefit plans, against all liability and
loss suffered and expenses (including attorneys&#146; fees)


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<DIV style="font-family: 'Times New Roman',Times,serif">
<P align="left" style="font-size: 10pt">judgments, fines and amounts paid in settlement actually and reasonably incurred by such Covered
Person in connection with such action suit or proceeding if he or she acted in good faith and in a
manner he or she reasonably believed to be in or not opposed to the best interests of the Company,
and, with respect to any criminal action or proceeding, had no reasonable cause to believe his or
her conduct was unlawful or (ii)&nbsp;was or is a party or is threatened to be made a party to any
threatened, pending or completed action or suit by or in the right of the Company to procure a
judgment in its favor by reason of the fact that he or she, or a person for whom he or she is the
legal representative, is or was a director or officer of the Company or, while a director or
officer of the Company, is or was serving at the request of the Company as a director, officer,
employee or agent of another corporation or of a partnership, joint venture, trust, nonprofit
entity or other enterprise, including service with respect to employee benefit plans, against all
liability and loss suffered and expenses (including attorneys&#146; fees) actually and reasonably
incurred by such Covered Person in connection with the defense or settlement of such action or suit
if he or she acted in good faith and in a manner he or she reasonably believed to be in or not
opposed to the best interests of the Company, except as otherwise provided by law. Notwithstanding
the preceding sentence, except as otherwise provided in the Amended and Restated Bylaws of the
Company (as the same may provide from time to time) (the &#147;Amended and Restated By-laws&#148;), the
Company shall be required to indemnify a Covered Person in connection with a proceeding (or part
thereof) commenced by such Covered Person only if the commencement of such proceeding (or part
thereof) by the Covered Person was authorized by the Amended and Restated By-laws, in any written
agreement with the Company, or in the specific case by the Board of Directors or stockholders;
provided, however, that if successful in whole or in part in any suit for the advancement of
expenses or indemnification hereunder, the Covered Person shall be entitled to payment of the
expense of litigating such suit. Nothing in Article&nbsp;VI shall affect any rights to indemnification
or advancement of expenses to which directors, officers, employees or agents of the Company
otherwise may be entitled under the Amended and Restated By-laws, any written agreement with the
Company or otherwise. The Company may, to the extent authorized from time to time by the Board of
Directors or stockholders, grant rights to indemnification and to the advancement of expenses to
any employee or agent of the Company to the fullest extent of the provisions of Article&nbsp;VI with
respect to the indemnification and advancement of expenses of directors and officers of the
Company. Without limiting the generality or the effect of the foregoing, the Company may enter
into one or more agreements with any person that provides for indemnification greater or different
than that provided in Article&nbsp;VI. No amendment or repeal of this Article&nbsp;VI shall adversely affect
any right or protection existing thereunder or pursuant thereto immediately prior to such amendment
or repeal.


<P align="left" style="font-size: 10pt"><I>Indemnification Under the Amended and Restated By-laws</I>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section&nbsp;5.01 of Article&nbsp;V of the Company&#146;s Amended and Restated By-laws provides that the
Company shall indemnify and hold harmless, and advance expenses, to the fullest extent permitted by
applicable law as it presently exists or may hereafter be amended, any person (a &#147;Covered Person&#148;)
who (1)&nbsp;was or is a party or is threatened to be made a party to any threatened, pending or
completed action, suit or proceeding, whether civil, criminal, administrative or investigative
(other than an action by or in the right of the Company) by reason of the fact that he or she, or a
person for whom he or she is the legal representative, is or was a director or officer of the
Company or, while a director or officer of the Company, is or was serving at the request of the
Company as a director, officer, employee or agent of another corporation or of a partnership, joint
venture, trust, nonprofit entity or other enterprise, including service with respect to employee
benefit plans, against all liability and loss suffered and expenses (including attorneys&#146; fees)
judgments, fines and amounts paid in settlement actually and reasonably incurred by such Covered
Person in connection with such action suit or proceeding if he or she acted in good faith and in a
manner he or she reasonably believed to be in or not opposed to the best interests of the Company,
and, with respect to any criminal action or proceeding, had no reasonable cause to believe his or
her conduct was unlawful or (2)&nbsp;was or is a party or is threatened to be made a party to any
threatened, pending or completed action or suit by or in the right of the Company to procure a
judgment in its favor by reason of the fact that he or she, or a person for whom he or she is the
legal representative, is or was a director or officer of the Company or, while a director or
officer of the Company, is or was serving at the request of the Company as a director, officer,
employee or agent of another corporation or of a partnership, joint venture, trust, nonprofit
entity or other enterprise, including service with respect to employee benefit plans, against all
liability and loss suffered and expenses (including attorneys&#146; fees) actually and reasonably
incurred by such Covered Person in connection with the defense or settlement of such action or suit
if he or she acted in good faith and in a manner he or she reasonably believed to be in or not
opposed to the best interests of the Company, except as otherwise provided by law. Notwithstanding
the preceding sentence, except as otherwise provided in the Amended and Restated By-laws, the
Company shall be required to indemnify a


<P align="center" style="font-size: 10pt">13
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">
<P align="left" style="font-size: 10pt">Covered Person in connection with a proceeding (or part thereof) commenced by such Covered Person
only if the commencement of such proceeding (or part thereof) by the Covered Person was authorized
by the Amended and Restated By-laws, in any written agreement with the Company, or in the specific
case by the Board or stockholders; provided, however, that if successful in whole or in part in any
suit for the advancement of expenses or indemnification hereunder, the Covered Person shall be
entitled to payment of the expense of litigating such suit. Nothing in Article&nbsp;V shall affect any
rights to indemnification or advancement of expenses to which directors, officers, employees or
agents of the Company otherwise may be entitled under the Amended and Restated By-laws, any written
agreement with the Company or otherwise. The Company may, to the extent authorized from time to
time by the Board or stockholders, grant rights to indemnification and to the advancement of
expenses to any employee or agent of the Company to the fullest extent of the provisions of Article
V with respect to the indemnification and advancement of expenses of directors and officers of the
Company. Without limiting the generality or the effect of the foregoing, the Company may enter
into one or more agreements with any person that provides for indemnification greater or different
than that provided in Article&nbsp;V. No amendment or repeal of Article&nbsp;V shall adversely affect any
right or protection existing thereunder or pursuant thereto immediately prior to such amendment or
repeal.



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section&nbsp;5.02 of Article&nbsp;V of the Company&#146;s Amended and Restated By-laws provides that it is
the intent of Article&nbsp;V to require the Company, unless otherwise determined by the Board or as
provided for in Section&nbsp;5.01 in the case of a proceeding (or part thereof) commenced by a Covered
Person, to indemnify the Covered Persons for judgments, fines, penalties, amounts paid in
settlement and expenses (including attorneys&#146; fees), and to advance expenses to such persons, in
each and every circumstance in which such indemnification and such advancement of expenses could
lawfully be permitted by express provision of the Amended and Restated By-laws, and the
indemnification and expense advancement provided by Article&nbsp;V shall not be limited by the absence
of an express recital of such circumstances.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section&nbsp;5.03 of Article&nbsp;V of the Company&#146;s Amended and Restated By-laws provides that
indemnification pursuant to the Amended and Restated By-laws shall inure to the benefit of the
heirs, executors, administrators and personal representatives of the Covered Persons.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section&nbsp;5.04 of Article&nbsp;V of the Company&#146;s Amended and Restated By-laws provides that the
Company shall to the fullest extent not prohibited by applicable law pay the expenses (including
attorneys&#146; fees) incurred by a Covered Person in defending any proceeding in advance of its final
disposition, <U>provided</U>, <U>however</U>, that, to the extent required by law, such payment
of expenses in advance of the final disposition of the proceeding shall be made only upon receipt
of an undertaking by the Covered Person to repay all amounts advanced if it should be ultimately
determined that the Covered Person is not entitled to be indemnified under Article&nbsp;V or otherwise.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section&nbsp;5.05 of Article&nbsp;V of the Company&#146;s Amended and Restated By-laws provides that if a
claim for indemnification (following the final disposition of such action, suit or proceeding) or
advancement of expenses under Article&nbsp;V is not paid in full within thirty days after a written
claim therefor by the Covered Person has been received by the Company, the Covered Person may file
suit to recover the unpaid amount of such claim and, if successful in whole or in part, shall be
entitled to be paid the expense of prosecuting such claim. In any such action the Company shall
have the burden of proving that the Covered Person is not entitled to the requested indemnification
or advancement of expenses under applicable law.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section&nbsp;5.06 of Article&nbsp;V of the Company&#146;s Amended and Restated By-laws provides that the
rights conferred on any Covered Person by Article&nbsp;V shall not be exclusive of any other rights
which such Covered Person may have or hereafter acquire under any statute, provision of the
Charter, the Amended and Restated By-laws, agreement, vote of stockholders or disinterested
directors or otherwise.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section&nbsp;5.07 of Article&nbsp;V of the Company&#146;s Amended and Restated By-laws provides that the
Company&#146;s obligation, if any, to indemnify or to advance expenses to any Covered Person who was or
is serving at its request as a director, officer, employee or agent of another corporation,
partnership, joint venture, trust, enterprise or nonprofit entity shall be reduced by any amount
such Covered Person may collect as indemnification or advancement of expenses from such other
corporation, partnership, joint venture, trust, enterprise or non-profit entity.


<P align="center" style="font-size: 10pt">14
</DIV>

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

<P align="left" style="font-size: 10pt"><I>Indemnification Under Indemnification Agreements With Our Directors and Officers</I>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Reference is made to the form of Indemnification Agreement entered into between the Company
and each of its directors and officers, pursuant to which the Company agreed to indemnify such
persons to the fullest extent permitted by Delaware law, as the same may be amended from time to
time.


<P align="left" style="font-size: 10pt">Item&nbsp;7. Exemption from Registration Claimed.



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.


<P align="left" style="font-size: 10pt">Item&nbsp;8. Exhibits.



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following is a complete list of exhibits filed as part of this Registration Statement:

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="5%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="92%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left">EXHIBIT</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000">NUMBER</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="LEFT" style="border-bottom: 1px solid #000000">DESCRIPTION</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">BlueLinx Holdings Inc. Equity Incentive Plan.</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Opinion of Schulte Roth &#038; Zabel LLP.</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Ernst &#038; Young LLP.</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Schulte Roth &#038; Zabel LLP (incorporated by reference in Exhibit&nbsp;5.1).</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">24
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Power of Attorney (included on signature page).</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="left" style="font-size: 10pt">Item&nbsp;9. Undertakings.



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;The undersigned registrant hereby undertakes:


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;To file, during any period in which offers or sales are being made, a post-effective
amendment to this Registration Statement:



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i)&nbsp;To include any prospectus required by Section&nbsp;10(a)(3) of the Securities Act.



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii)&nbsp;To reflect in the prospectus any facts or events arising after the effective date of the
Registration Statement (or the most recent post-effective amendment thereof) which, individually or
in the aggregate, represent a fundamental change in the information set forth in the Registration
Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered
(if the total dollar value of securities offered would not exceed that which was registered) and
any deviation from the low or high end of the estimated maximum offering range may be reflected in
the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the
changes in volume and price represent no more than a 20&nbsp;percent change in the maximum aggregate
offering price set forth in the &#147;Calculation of Registration Fee&#148; table in the effective
Registration Statement.



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii)&nbsp;To include any material information with respect to the plan of distribution not
previously disclosed in the Registration Statement or any material change to such information in
the Registration Statement.



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;That, for the purpose of determining any liability under the Securities Act, each such
post-effective amendment shall be deemed to be a new registration statement relating to the
securities offered therein, and the offering of such securities at that time shall be deemed to be
the initial bona fide offering thereof.



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3)&nbsp;To remove from registration by means of a post-effective amendment any of the securities
being registered which remain unsold at the termination of the offering.



<P align="center" style="font-size: 10pt">15
</DIV>

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




<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;The undersigned registrant hereby undertakes that, for purposes of determining any
liability under the Securities Act, each filing of the registrant&#146;s annual report pursuant to
section 13(a) or section 15(d) of the Exchange Act (and, where applicable, each filing of an
employee benefit plan&#146;s annual report pursuant to section 15(d) of the Exchange Act) that is
incorporated by reference in the registration statement shall be deemed to be a new Registration
Statement relating to the securities offered therein, and the offering of such securities at that
time shall be deemed to be the initial <I>bona fide </I>offering thereof.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(h)&nbsp;Insofar as indemnification for liabilities arising under the Securities Act may be
permitted to directors, officers and controlling persons of the registrant pursuant to the
foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the
Commission such indemnification is against public policy as expressed in the Securities Act and is,
therefore, unenforceable. In the event that a claim for indemnification against such liabilities
(other than the payment by the registrant of expenses incurred or paid by a director, officer or
controlling person of the registrant in the successful defense of any action, suit or proceeding)
is asserted by such director, officer or controlling person in connection with the securities being
registered, the registrant will, unless in the opinion of its counsel the matter has been settled
by controlling precedent, submit to a court of appropriate jurisdiction the question whether such
indemnification by it is against public policy as expressed in the Securities Act and will be
governed by the final adjudication of such issue.



<P align="center" style="font-size: 10pt">16
</DIV>

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



<DIV align="left">
<A name="112"></A>
</DIV>

<P align="center" style="font-size: 10pt">SIGNATURES



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act, the Company certifies that it has
reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has
duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto
duly authorized, in the City of Atlanta, State of Georgia, on the 9th day of May, 2005.


<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">BLUELINX HOLDINGS INC.<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">/s/ <FONT style="font-variant: SMALL-CAPS">Charles H. McElrea</FONT>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top">Name:&nbsp;&nbsp;</TD>
    <TD align="left">Charles H. McElrea&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top">Title:&nbsp;&nbsp;</TD>
    <TD align="left">Chief Executive Officer&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;KNOW ALL MEN BY THESE PRESENTS, that each person whose signature appears below hereby
constitutes and appoints Charles H. McElrea, David J Morris and Barbara V. Tinsley, or any one of
them, his true and lawful attorneys-in-fact and agents, with full power of substitution and
resubstitution, for him and in his name, place, and stead, in any and all capacities, to sign any
and all amendments to the Registration Statement, including post-effective amendments thereto and
any registration statements filed pursuant to Rule&nbsp;462 under the Securities Act of 1933, and to
file the same, with all exhibits hereto, and other documents in connection therewith, with the
Securities and Exchange Commission, and does hereby grant unto said attorneys-in &#150;fact and agents,
and each of them, full power and authority to do and perform each and every act and thing requisite
and necessary to be done in and about the premises, as fully to all intents and purposes as he
might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and
agents, or any of them, or their or his substitute, may lawfully do or cause to be done by virtue
hereof.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act, this Registration Statement has been
signed by the following persons in the capacities and on the dates indicated.

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="35%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="20%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Signature</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Title</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Date</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" nowrap valign="top">/s/ <FONT style="font-variant: SMALL-CAPS">Charles H. McElrea</FONT>
<HR size="1" noshade color="#000000">
Charles H. McElrea</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Chief Executive Officer
and Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">May 9, 2005</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ <FONT style="font-variant: SMALL-CAPS">David J. Morris</FONT>
<HR size="1" noshade color="#000000">
David J. Morris</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Chief Financial Officer
and Treasurer
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">May 9, 2005</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ <FONT style="font-variant: SMALL-CAPS">Joel A. Asen</FONT>
<HR size="1" noshade color="#000000">
Joel A. Asen</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">May 9, 2005</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ <FONT style="font-variant: SMALL-CAPS">Jeffrey J. Fenton</FONT>
<HR size="1" noshade color="#000000">
Jeffrey J. Fenton</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Chairman of the Board of
Directors
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">May 9, 2005</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ <FONT style="font-variant: SMALL-CAPS">Stephen E. Macadam</FONT>
<HR size="1" noshade color="#000000">
Stephen E. Macadam</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">May 9, 2005</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


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

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

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="35%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="20%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Signature</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Title</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Date</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" nowrap valign="top">/s/ <FONT style="font-variant: SMALL-CAPS">Steven F. Mayer</FONT>
<HR size="1" noshade color="#000000">
Steven F. Mayer</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">May 9, 2005</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ <FONT style="font-variant: SMALL-CAPS">Michael Rossi</FONT>
<HR size="1" noshade color="#000000">
Michael Rossi</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">May 9, 2005</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ <FONT style="font-variant: SMALL-CAPS">Alan H. Schumacher</FONT>
<HR size="1" noshade color="#000000">
Alan H. Schumacher</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">May 9, 2005</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ <FONT style="font-variant: SMALL-CAPS">Lenard B. Tessler</FONT>
<HR size="1" noshade color="#000000">
Lenard B. Tessler</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">May 9, 2005</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ <FONT style="font-variant: SMALL-CAPS">Robert G. Warden</FONT>
<HR size="1" noshade color="#000000">
Robert G. Warden</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">May 9, 2005</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act, the Board, as Administrator of the Plan,
has duly caused this Registration Statement to be signed on its behalf by the undersigned,
thereunto duly authorized, in the City of Atlanta, State of Georgia, on the 9th day of May, 2005.


<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
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    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">BLUELINX HOLDINGS INC.<BR>
EQUITY INCENTIVE PLAN<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">/s/ <FONT style="font-variant: SMALL-CAPS">  Barbara V. Tinsley</FONT>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top">Name:&nbsp;&nbsp;</TD>
    <TD align="left">Barbara V. Tinsley&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top">Title:&nbsp;&nbsp;</TD>
    <TD align="left">General Counsel and Secretary&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>


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

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

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



<DIV align="left">
<A name="113"></A>
</DIV>

<P align="center" style="font-size: 10pt">EXHIBIT INDEX


<DIV align="center">
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    <TD width="5%">&nbsp;</TD>
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<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left">EXHIBIT</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000">NUMBER</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="LEFT" style="border-bottom: 1px solid #000000">DESCRIPTION</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">BlueLinx Holdings Inc. Equity Incentive Plan.</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Opinion of Schulte Roth &#038; Zabel LLP.</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Ernst &#038; Young LLP.</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Schulte Roth &#038; Zabel LLP (incorporated by reference in Exhibit&nbsp;5.1).</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">24
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Power of Attorney (included on signature page).</TD>
</TR>
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</TABLE>
</DIV>



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






</BODY>
</HTML>
[{"type": "S-8", "sequence": "1", "filename": "g95074sv8.htm", "description": "BLUELINX HOLDINGS INC.", "secsgml_size_bytes": 158974}]
{"company-data": {"conformed-name": "BlueLinx Holdings Inc.", "cik": "0001301787", "assigned-sic": "5031", "irs-number": "000000000", "state-of-incorporation": "DE", "fiscal-year-end": "0101"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-124721", "film-number": "05809922"}, "business-address": {"street1": "4300 WILDWOOD PARKWAY", "city": "ATLANTA", "state": "GA", "zip": "30339", "phone": "770-953-7000"}, "mail-address": {"street1": "4300 WILDWOOD PARKWAY", "city": "ATLANTA", "state": "GA", "zip": "30339"}}
BLUELINX HOLDINGS INC.
Table of Contents
As filed with the Securities and Exchange Commission on May 9, 2005
Registration Statement No. 333-
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
BlueLinx Holdings Inc.
(Exact name of registrant as specified in its charter)
Delaware
77-0627356
(State or other jurisdiction of incorporation or organization)
(IRS Employer Identification Number)
4300 Wildwood Parkway
Atlanta, Georgia
30339
(Address of Principal Executive Offices)
(Zip Code)
BlueLinx Holdings Inc. Equity Incentive Plan
(Full title of the plan)
Barbara V. Tinsley, Esq.
General Counsel and Secretary
4300 Wildwood Parkway
Atlanta, Georgia 30339
(770) 953-7000
Copies to:
Michael R. Littenberg, Esq.
Schulte Roth & Zabel LLP
919 Third Avenue
New York, New York 10022
Ph: (212) 756-2000
Fax: (212) 593-5955
(Name, address and telephone number, including area code, of agent for service)
CALCULATION OF REGISTRATION FEE
Proposed maximum
Proposed maximum
Title of securities to be
Amount to be
offering price
aggregate offering
Amount of
registered
registered (1)
per share (2)
price (2)
registration fee (2)
Common Stock, par value
$.01 per share
2,222,222
$
11.99
$
26,644,441.78
$
3,136.05
(3)
(1) Represents the maximum aggregate number of shares of common stock, par value $0.01 per share
(the "Common Stock") of BlueLinx Holdings Inc., a Delaware corporation (the "Company," "we," "us,"
or "our")
granted or available to be granted under the Company's Equity Incentive Plan (the "Plan").
(2) Estimated solely for the purpose of calculating the registration fee. Pursuant to Rules 457(c)
and 457(h)(1) of the Securities Act of 1933, as amended (the "Securities Act"), the proposed
maximum offering price per share, the proposed maximum aggregate offering price and the amount of
registration fee have been computed based on the average of the high and low prices for the Common
Stock reported on the New York Stock Exchange on May 4, 2005.
(3) This Registration Statement includes a Reoffer Prospectus. Pursuant to Rule 416 of the
Securities Act, this Registration Statement also covers such number of additional shares of Common
Stock as may become available for issuance pursuant to the Plan in the event of any stock splits,
stock dividends or similar transactions specified in the Plan.
Table of Contents
EXPLANATORY NOTE
Under Cover of this Form S-8 is our Reoffer Prospectus prepared in accordance with Part I of
Form S-3 under the Securities Act. Our Reoffer Prospectus has been prepared pursuant to
Instruction C of Form S-8, in accordance with the requirements of Part I of Form S-3, and may be
used for reofferings and resales on a continuous or delayed basis in the future of up to an
aggregate of 2,222,222 "control securities" which may be issued pursuant to the Plan.
Part I
INFORMATION REQUIRED IN THE SECTION 10(A) PROSPECTUS
The documents containing the information specified in this Part I will be sent or given to
employees participating in the Plan as specified by Rule 428(b)(1) of the Securities Act. Such
documents need not be filed with the Securities and Exchange Commission (the "Commission") either
as part of this Registration Statement or as prospectuses or prospectus supplements pursuant to
Rule 424 of the Securities Act. These documents and the documents incorporated by reference in
this Registration Statement pursuant to Item 3 of Part II of this Registration Statement, taken
together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities
Act.
Table of Contents
REOFFER PROSPECTUS
BlueLinx Holdings Inc.
2,222,222 Shares of
Common Stock, par value $.01 per share
We have issued or may issue up to 2,222,222 shares of our common stock, par value $.01 per
share (the "Common Stock"), offered hereby (the "Shares") to participants in the BlueLinx Holding
Inc.'s Equity Incentive Plan (the "Plan"). The participants may include Joel A. Asen, Stephen E.
Macadam, Alan H. Schumacher, Jeffrey J. Fenton and Barbara V. Tinsley, who are collectively
referred to as "Selling Shareholders". The Shares that have been issued or may be issued to the
Selling Shareholders constitute "control securities." Pursuant to stock options which have been or
may be granted to the Selling Shareholders, we may issue up to 2,222,222 Shares under the Plan.
Selling Shareholders may offer some or all of the Shares issued to them under the Plan for sale
from time to time at prices and terms negotiated in individual transactions, in brokers
transactions negotiated immediately prior to sale, or in a combination of the foregoing. See "Plan
of Distribution." We will not receive any proceeds from such sales. Selling Shareholders and any
broker-dealers who participate in selling the Shares may be deemed "underwriters" as defined by the
Securities Act of 1933, as amended (the "Securities Act"). Commissions paid or discounts or
concessions allowed such broker-dealers, as well as any profit received on resale of the Shares by
broker-dealers purchasing for their own accounts, may be deemed to be underwriting discounts and
commissions. Selling Shareholders or purchasers of the Shares will pay all discounts, commissions
and fees related to the sale of the Shares. We have paid the costs of filing this registration
statement and reoffer prospectus (this "Prospectus") with the Securities and Exchange Commission
(the "Commission") and will pay the costs of registering or qualifying the Shares under the
securities laws of any jurisdiction where such registration or qualification is necessary.
NEITHER THE COMMISSION NOR ANY STATE SECURITIES COMMISSION HAS APPROVED OR DISAPPROVED OF
THESE SECURITIES OR PASSED UPON THE ACCURACY OR ADEQUACY OF THE PROSPECTUS. ANY REPRESENTATION TO
THE CONTRARY IS A CRIMINAL OFFENSE.
THE PURCHASE OF THESE SECURITIES INVOLVES SUBSTANTIAL RISK. SEE "RISK FACTORS" ON PAGE 1.
The Selling Shareholders will be selling the Shares at prices and terms then prevailing or at
prices related to the then current market price, or in negotiated transactions. Our Common Stock
is included on the New York Stock Exchange and is traded under the symbol BXC. On May 4, 2005, the
closing sale price of our Common Stock was $11.99.
No person has been authorized in connection with any offering made hereby to give any
information or to make any representation not contained in this Prospectus. If any such
information is given or any such representation made, the information or representation should not
be relied upon as if authorized by us. This Prospectus is not an offer to sell or a solicitation
of an offer to buy any securities other than the Shares offered by this Prospectus, nor is it an
offer to sell or a solicitation of an offer to buy any of the Shares offered hereby in any
jurisdiction where it is unlawful to make such an offer or solicitation. Neither the delivery of
this Prospectus nor any sale hereunder shall under any circumstances imply that the information in
this Prospectus is correct any time subsequent to May 9, 2005.
The date of this Prospectus is May 9, 2005.
TABLE OF CONTENTS
Summary
1
Company Overview
1
Risk Factors
1
Use of Proceeds
6
Determination of Offering Price
7
Selling Shareholders
7
Plan of Distribution
9
Description of the Common Stock
9
Incorporation of Certain Information by Reference
10
Available Information
10
Disclosure of Commission Position on Indemnification for Securities Act Liabilities
10
EX-4.1 BLUELINX HOLDINGS INC. EQUITY INCENTIVE PLAN
EX-5.1 OPINION OF SCHULTE ROTH & ZABEL LLP
EX-23.1 CONSENT OF ERNST & YOUNG LLP
Table of Contents
SUMMARY
This Prospectus has been prepared pursuant to General Instruction C of Form S-8, in
accordance with the requirements of Part I of Form S-3 under the Securities Act solely with regard
to the resale of the Shares by the Selling Shareholders. The Company's principal executive offices
are located at 4300 Wildwood Parkway, Atlanta, Georgia 30339. The Company's telephone number is
(770) 953-7000.
COMPANY OVERVIEW
We are a leading distributor of building products in the United States. We operate in all of
the major metropolitan areas in the United States and distribute over 10,000 products to more than
11,700 customers through our network of more than 60 warehouses and third-party operated
warehouses.
We distribute products in two principal categories: structural products and specialty
products. Structural products, which represented approximately 57% of our fiscal 2004 gross sales,
include plywood, oriented strand board, or OSB, lumber and other wood products primarily used for
structural support, walls and flooring in residential construction projects. Specialty products,
which represented approximately 43% of our fiscal 2004 gross sales, include roofing, insulation,
moulding, engineered wood products, vinyl products (used primarily in siding) and metal products.
Our customers include building materials dealers, industrial users of building products,
manufactured housing builders and home improvement centers. We purchase products from over 750
vendors and serves as a national distributor for a number of our suppliers. We distribute products
through our owned fleet of over 900 trucks and over 1,200 trailers, as well as by common carrier.
RISK FACTORS
Risks Relating to Our Business
Our industry is highly cyclical, and prolonged periods of weak demand or excess supply may
reduce our net sales and/or margins, which may reduce our net income.
The building products distribution industry is subject to cyclical market pressures. Prices
of building products are determined by overall supply and demand in the market for building
products. Market prices of building products historically have been volatile and cyclical and we
have limited ability to control the timing and amount of pricing changes for building products.
Demand for building products is driven mainly by factors outside of our control, such as general
economic and political conditions, interest rates, the construction, repair and remodeling and
industrial markets, weather and population growth. The supply of building products fluctuates
based on available manufacturing capacity, and excess capacity in the industry can result in
significant declines in market prices for those products. To the extent that prices and volumes
experience a sustained or sharp decline, our net sales and margins would likely decline as well.
Our results in some periods have been affected by market volatility, including a reduction in gross
profits due to a decline in the resale value of its structural products inventory. All of these
factors make it difficult to forecast our operating results.
We have a limited operating history as a separate company. Accordingly, the division's
historical financial information may not be representative of our results as a separate company.
On May 7, 2004, we and our operating company acquired the real estate and operating assets of
the distribution division of Georgia-Pacific Corporation, or the division, respectively. Therefore,
our operating history as a separate company is limited. Our business strategy as an independent
entity may not be successful on a long-term basis. We may not be able to grow our business as
planned and may not remain a profitable business. The historical financial information incorporated
herein by reference may not necessarily reflect what our results of operations, financial condition
and cash flows would have been had we been a separate, independent entity pursuing our own
strategies during the periods presented incorporated herein by reference.
1
Table of Contents
We depend upon a single supplier, Georgia-Pacific, for a significant percentage of our
products and have significant purchase commitments under our supply agreement with Georgia-Pacific.
Georgia-Pacific is our largest supplier, accounting for approximately 27% of our purchases
during fiscal 2004. Concurrently with the acquisition, we entered into a Master Purchase, Supply &
Distribution Agreement with Georgia-Pacific, which is referred to as the Supply Agreement. The
Supply Agreement has a five-year initial term and remains continuously in effect thereafter unless
it is terminated. Termination of the Supply Agreement requires two years' notice, exercisable after
year four. It may be terminated, including before year five, by Georgia-Pacific upon a material
breach of the agreement by us. If Georgia-Pacific does not renew the Supply Agreement or if it
discontinues sales of a product, we would experience a product shortage unless and until we obtain
a replacement supplier. We may not be able to obtain replacement products on favorable economic
terms, if at all. An inability to replace products on favorable economic terms would adversely
impact our net sales and costs, which in turn could impact our gross profit, net income and cash
flows.
We believe that the economic terms of the Supply Agreement are beneficial to us since they
provide us with certain discounts off standard industry pricing indices, certain cash discounts and
favorable payment terms. While we also believe these terms benefit Georgia-Pacific, Georgia-Pacific
could, if it chose, terminate the Supply Agreement as early as May 7, 2010. If it did so and we
could not obtain comparable terms from Georgia-Pacific or another vendor thereafter, our operating
performance could be impaired by an interruption in the delivery of products and/or an increase in
cost to us from sourcing comparable products from other suppliers.
Under the Supply Agreement, we have substantial minimum purchase volume commitments with
respect to a number of products supplied to us. Based on 2004 average market prices, our purchase
obligations under this agreement are $1.2 billion for 2005 through and including 2008. These
products account for a majority of our purchases from Georgia-Pacific. If we fail or refuse to
purchase any products that we are obligated to purchase pursuant to the Supply Agreement,
Georgia-Pacific has the right to sell products to third parties and, for certain products,
terminate our exclusivity, which could reduce our net sales due to the unavailability of products
or our gross profit if we are required to pay higher product prices to other suppliers. A reduction
in our net sales or gross profit may also reduce our net income and cash flows.
Our industry is highly fragmented and competitive. If we are unable to compete effectively,
our net sales and net income will be reduced.
The building products distribution industry is highly fragmented and competitive and the
barriers to entry for local competitors are relatively low. Some of our competitors are part of
larger companies and therefore have access to greater financial and other resources than we do. In
addition, certain product manufacturers sell and distribute their products directly to customers.
Additional manufacturers of products distributed by us may elect to sell and distribute directly to
end-users in the future or enter into exclusive supply arrangements with other distributors.
Finally, we may not be able to maintain our costs at a level sufficiently low for us to compete
effectively. If we are unable to compete effectively, our net sales and net income will be reduced.
Integrating acquisitions may be time-consuming and create costs that could reduce our net
income and cash flows.
Part of our growth strategy includes pursuing acquisitions. Any integration process may be
complex and time consuming, may be disruptive to the business and may cause an interruption of, or
a distraction of management's attention from, the business as a result of a number of obstacles,
including but not limited to:
•
the loss of key customers of the acquired company;
•
the incurrence of unexpected expenses and working capital requirements;
•
a failure of our due diligence process to identify significant issues or contingencies;
•
difficulties assimilating the operations and personnel of the acquired company;
2
Table of Contents
•
difficulties effectively integrating the acquired technologies with our current technologies;
•
our inability to retain key personnel of acquired entities;
•
failure to maintain the quality of customer service;
•
our inability to achieve the financial and strategic goals for the acquired
and combined businesses; and
•
difficulty in maintaining internal controls, procedures and policies.
Any of the foregoing obstacles, or a combination of them, could increase selling, general and
administrative expenses in absolute terms and/or as a percentage of net sales, which could in turn
negatively impact our net income and cash flows.
We have not completed any acquisitions to date. We may not be able to consummate acquisitions
in the future on terms acceptable to us, or at all. In addition, future acquisitions are
accompanied by the risk that the obligations and liabilities of an acquired company may not be
adequately reflected in the historical financial statements of that company and the risk that those
historical financial statements may be based on assumptions which are incorrect or inconsistent
with our assumptions or approach to accounting policies. Any of these material obligations,
liabilities or incorrect or inconsistent assumptions could adversely impact our results of
operations.
A large percentage of our employees are unionized. Wage increases or work stoppages by our
unionized employees may reduce our results of operations.
As of May 1, 2005, approximately 1,200 of our employees were represented by various labor
unions. As of May 1, 2005, we had approximately 49 collective bargaining agreements, of which four,
covering 107 employees, are up for renewal in 2005. We may become subject to material cost
increases, or additional work rules imposed by agreements with labor unions. The foregoing could
increase our selling, general and administrative expenses in absolute terms and/or as a percentage
of net sales. In addition, work stoppages or other labor disturbances may occur in the future,
which could adversely impact our net sales and/or selling, general and administrative expenses. All
of these factors could negatively impact our net income and cash flows.
Federal and state transportation regulations could impose substantial costs on us which would
reduce our net income.
We use our own fleet of over 900 trucks and over 1,200 trailers to service customers
throughout the United States. The U.S. Department of Transportation, or DOT, regulates our
operations in domestic interstate commerce. We are subject to safety requirements governing
interstate operations prescribed by the DOT. Vehicle dimensions and driver hours of service also
remain subject to both federal and state regulation. More restrictive limitations on vehicle weight
and size, trailer length and configuration, or driver hours of service would increase our costs,
which,
if we are unable to pass these cost increases on to our customers, would reduce our gross margins,
increase our selling, general and administrative expenses and reduce our net income.
Environmental laws impose risks and costs on us.
Our operations are subject to federal, state, provincial and local laws, rules and regulations
governing the protection of the environment, including, but not limited to, those regulating
discharges into the air and water, the use, handling and disposal of hazardous or toxic substances,
the management of wastes, the cleanup of contamination and the control of noise and odors. We have
made, and will continue to make, expenditures to comply with these requirements. While we believe,
based upon current information, that we are in substantial compliance with all applicable
environmental laws, rules and regulations, we could be subject to potentially significant fines or
penalties for any failure to comply. Moreover, under certain environmental laws, a current or
previous owner or operator of real property, and parties that generate or transport hazardous
substances that are disposed of at real property, may be held liable for the cost to investigate or
clean up such real property and for related damages to natural resources. We may be subject to
liability, including liability for investigation and cleanup costs, if
3
Table of Contents
contamination is discovered at one of our current or former warehouse facilities, or at a landfill
or other location where we have disposed of, or arranged for the disposal of, wastes.
Georgia-Pacific has agreed to indemnify us
against any claim arising from environmental conditions that existed prior to May 7, 2004. We also
carry environmental insurance. However, any remediation costs not related to conditions existing
prior to May 7, 2004 may not be covered by indemnification. In addition, certain remediation costs
may not be covered by insurance. In addition, we could be subject to claims brought pursuant to
applicable laws, rules or regulations for property damage or personal injury resulting from the
environmental impact of our operations. Increasingly stringent environmental requirements, more
aggressive enforcement actions, the discovery of unknown conditions or the bringing of future
claims may cause our expenditures for environmental matters to increase, and we may incur material
costs associated with these matters.
Anti-terrorism measures may harm our business by impeding our ability to deliver products on a
timely and cost-effective basis.
In the aftermath of the terrorist attacks on the United States, federal, state and local
authorities have implemented and are implementing various security measures, including checkpoints
and travel restrictions on large trucks. Our customers typically need quick delivery and rely on
our on-time delivery capabilities. If security measures disrupt or impede the timing of our
deliveries, we may fail to meet the needs of our customers, or may incur increased expenses to do
so.
We may incur substantial costs relating to Georgia-Pacific's product liability related claims.
Georgia-Pacific is a defendant in suits brought in various courts around the nation by
plaintiffs who allege that they have suffered personal injury as a result of exposure to products
containing asbestos. These suits allege a variety of lung and other diseases based on alleged
exposure to products previously manufactured by Georgia-Pacific. Based on Georgia-Pacific's public
disclosure in its quarterly report on Form 10-Q for the period ended April 2, 2005, there were
60,600 unresolved asbestos claims against Georgia-Pacific as of April 2, 2005. Although the terms
of the asset purchase agreement provide that Georgia-Pacific will indemnify us against all
obligations and liabilities arising out of, relating to or otherwise in any way in respect of any
product liability claims (including, without limitation, claims, obligations or liabilities
relating to the presence or alleged presence of asbestos-containing materials) with respect to
products purchased, sold, marketed, stored, delivered, distributed or transported by
Georgia-Pacific and its affiliates, including the Division prior to the acquisition, we believe
that circumstances may arise under which asbestos-related claims against Georgia-Pacific could
cause us to incur substantial costs.
For example, in the event that Georgia-Pacific is financially unable to respond to an asbestos
product liability claim, plaintiffs' lawyers may, in order to obtain recovery, attempt to sue us,
in our capacity as owner of assets sold by Georgia-Pacific, despite the fact that the assets sold
to us did not contain asbestos. Asbestos litigation has, over the years, proved unpredictable, as
the aggressive and well-financed asbestos plaintiffs' bar has been creative, and often successful,
in bringing claims based on novel legal theories and on expansive interpretations of existing legal
theories. These claims have included claims against companies that did not manufacture asbestos
products. As a result of these factors, a number of companies have been held liable for amounts
far in excess of their perceived exposure. Although we believe, based on our understanding of the
law as currently interpreted, that we should not be held liable for any of Georgia-Pacific's
asbestos-related claims, and, to the contrary, that we would prevail on summary judgment on any
such claims, there is nevertheless a possibility that new theories could be developed, or that the
application of existing theories could be expanded, in a manner that would result in liability for
us. Any such liability could ultimately be borne by us if Georgia-Pacific is unable to fulfill its
indemnity obligation under the asset purchase agreement with us.
Risks Relating to Our Stock
Your ability to sell our common stock may be limited by a number of factors; prices for our
common stock may be volatile.
The market price of our common stock may fluctuate significantly in response to a number of
factors, some of which are beyond our control, including:
4
Table of Contents
§
the failure of securities analysts to cover our common stock, or changes in
financial estimates by analysts;
§
changes in demand in the building products distribution industry;
§
the activities of competitors;
§
future sales of our common stock;
§
investor perceptions of us and the building products distribution industry;
§
our quarterly or annual earnings or those of other companies in our industry;
§
the public's reaction to our press releases, our other public announcements and our
filings with the Securities and Exchange Commission, or SEC;
§
general economic conditions; and
§
the other factors described elsewhere in these ''Risk Factors.''
In addition, the stock market has recently experienced extreme price and volume fluctuations that
have often been unrelated or disproportionate to the operating performance of a particular company.
These broad market fluctuations and industry factors may materially reduce the market price of our
common stock, regardless of our operating performance.
Affiliates of Cerberus control us and may have conflicts of interest with other stockholders
in the future.
Funds and accounts managed by Cerberus or its affiliated management companies, which we refer
to collectively as our controlling stockholder, collectively own approximately 60% of our common
stock. As a result, our controlling stockholder will continue to be able to control the election of
our directors, determine our corporate and management policies and determine, without the consent
of our other stockholders, the outcome of any corporate transaction or other matter submitted to
our stockholders for approval, including potential mergers or acquisitions, asset sales and other
significant corporate transactions. Six of our nine directors are either employees of or advisors
to Cerberus. Our controlling stockholder will also have sufficient voting power to amend our
organizational documents. The interests of our controlling stockholder may not coincide with the
interests of other holders of our common stock. Additionally, our controlling stockholder is in the
business of making investments in companies and may, from time to time, acquire and hold interests
in businesses that compete directly or indirectly with us. Our controlling stockholder may also
pursue, for its own account, acquisition opportunities that may be complementary to our business,
and as a result, those acquisition opportunities may not be available to us. So long as our
controlling stockholder continues to own a significant amount of the outstanding shares of our
common stock, it will continue to be able to strongly influence or effectively control our
decisions, including potential mergers or acquisitions, asset sales and other significant corporate
transactions. In addition, because we are a controlled company within the meaning of the New York
Stock Exchange rules, we are exempt from the NYSE requirements that our board be composed of a
majority of independent directors, and that our compensation and corporate governance committees be
composed entirely of independent directors.
Even if Cerberus no longer controls us in the future, certain provisions of our charter
documents and agreements and Delaware law could discourage, delay or prevent a merger or
acquisition at a premium price.
Our Amended and Restated Certificate of Incorporation and Bylaws contain provisions that:
§
permit us to issue, without any further vote or action by our stockholders, up to 30
million shares of preferred stock in one or more series and, with respect to each series,
to fix the number of shares constituting the series and the designation of the series, the
voting powers (if any) of the shares of such series, and the preferences and other special
rights, if any, and any qualifications, limitations or restrictions, of the shares of the
series; and
§
limit our stockholders' ability to call special meetings.
These provisions may discourage, delay or prevent a merger or acquisition at a premium price.
In addition, we are subject to Section 203 of the General Corporation Law of the State of
Delaware, or the DGCL, which also imposes certain restrictions on mergers and other business
combinations between us and any
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holder of 15% or more of our common stock. Further, certain of our incentive plans provide for
vesting of stock options and/or payments to be made to our employees in connection with a change of
control, which could discourage, delay or prevent a merger or acquisition at a premium price.
We intend to pay dividends on our common stock but may change our dividend policy; the
instruments governing our indebtedness contain various covenants that may limit our ability to pay
dividends.
We intend to pay dividends on our common stock at the quarterly rate of $0.125 per share. Our
board of directors may, in its discretion, modify or repeal its dividend policy. Future dividends,
if any, with respect to shares of our common stock will depend on, among other things, its results
of operations, cash requirements, financial condition, contractual restrictions, provisions of
applicable law and other factors that our board of directors may deem relevant. Accordingly, we may
not be able to pay dividends in any given amount in the future, or at all.
Our revolving credit facility limits distributions by our operating company to us, which, in
turn, may limit our ability to pay dividends to holders of its common stock. The revolving credit
facility currently permits our operating company to pay dividends to us (i) in an amount equal to
the sum of our federal, state and local income tax liability that is attributable to our operating
company and its subsidiaries and (ii) for our general administrative expenses and/or operating
expenses incurred by us on behalf of our operating company or its subsidiaries in an amount not to
exceed $2.5 million in any fiscal year. In addition, the revolving credit facility permits our
operating company to pay dividends to us in an aggregate amount not to exceed the sum of 50% of our
operating company's cumulative net income earned since May 7, 2004,
plus
50% of the first $100
million of capital contributions made by us to our operating company after October 26, 2004,
plus
100% of each capital contribution made by us to our operating company after such first $100 million
of capital contributions, so long as:
(i) our operating company does not pay dividends to us in excess of $25 million in the
aggregate in any fiscal year;
(ii) no default or event of default exists under the revolving credit facility, and no
default or event of default will occur as a result of the dividend payment;
(iii) both immediately before giving effect to the dividend and immediately following the
dividend payment, the amount of ''modified adjusted excess availability'' under the
revolving credit facility is at least $70 million; and
(iv) the agents under the revolving credit facility have received our operating company's
unaudited internally prepared financial statements for the fiscal quarter immediately
preceding the date of such dividend, together with a compliance certificate and any
supporting documentation the agent may request.
At January 1, 2005, we had outstanding letters of credit totaling $5.7 million, primarily for
the purposes of securing collateral requirements under the casualty insurance programs for us and
for guaranteeing payment of international purchases based on fulfillment of certain conditions.
USE OF PROCEEDS
We will not receive any of the proceeds from the sale of the Shares by the Selling
Shareholders.
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DETERMINATION OF OFFERING PRICE
The Selling Shareholders may sell the Shares from time to time on the New York Stock Exchange,
or otherwise, at prices and terms then prevailing or at prices related to the then current market
price, or in negotiated transactions. See "Selling Shareholders" and "Plan of Distribution."
SELLING SHAREHOLDERS
Out of the 2,222,222 Shares registered hereunder, the Selling Shareholders currently own
options to purchase 330,000 Shares issued to them under the Plan. The Selling Shareholders are as
follows:
Joel A. Asen
Director
Stephen E. Macadam
Director
Alan H. Schumacher
Director
Jeffrey J. Fenton
Chairman of the Board of Directors
Barbara V. Tinsley
General Counsel and Secretary
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The following table sets forth certain information regarding the beneficial ownership of
Common Stock by the Selling Shareholders as of May 9, 2005, and the number of Shares being offered
by this Prospectus.
Percentage of
Common
Stock
Beneficially
Owned After
Number of Shares
All Currently
Number of
Beneficially Owned
Exerciseable
Shares of
Number of
After All Currently
Shares Are
Common
Shares
Securities
Exerciseable
Resold Under
Name of
Stock
Covered By
Underlying
Shares Are Resold
This
Beneficial
Beneficially
This
Unexerciseable
Under This
Prospectus
Owner
Owned (1)
Prospectus (2)
Options
Prospectus (4)
(%)
Joel A. Asen
10,000
(3
)
10,000
10,000
*
Stephen E. Macadam
10,000
(3
)
10,000
10,000
*
Alan H. Schumacher
10,000
(3
)
10,000
10,000
*
Jeffrey J. Fenton
200,000
(3
)
200,000
200,000
*
Barbara V. Tinsley
0
(3
)
100,000
0
*
* Less than one percent.
(1)
Based upon information furnished by the respective Selling Shareholders. Under
applicable regulations, Shares are deemed to be beneficially owned by a person if he
directly or indirectly has or shares the power to vote or dispose of the Shares, whether or
not he has any economic interest with respect to the Shares. Includes options that are
exerciseable within the next 60 days.
(2)
Includes the following Shares subject to options already issued under the Plan: Mr.
Asen (10,000 unexercisable), Mr. Macadam (10,000 unexercisable), Mr. Schumacher (10,000
unexercisable), Mr. Fenton (200,000 unexercisable), Ms. Tinsley (100,000 unexercisable).
(3)
The number of Shares subject to options to be issued under the Plan to the Selling
Shareholders (which, if issued, upon exercise, will be covered for resale pursuant to this
Prospectus) is subject to awards that may be made under the Plan from time to time and,
therefore, is not yet determinable.
(4)
Unless otherwise determined by the Administrator, or as set forth in an award
agreement, options vest and become exercisable as follows: 100% of the option grant to
Messrs. Asen, Macadam, Schumacher and Fenton vest at the end of the directors' initial
term, which will coincide with our 2005 annual meeting of stockholders; 70% of the options
granted to Ms. Tinsley will vest in equal installments on the first, second and third
anniversary of the date of grant. The remaining 30% of Ms. Tinsley's options will vest in
equal amounts on December 31 following the first, second, third and fourth anniversary of
the date of grant provided that certain performance targets established by the board or
compensation committee are attained by the Company. See the tables below.
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Exercise Date of Currently Unexerciseable `Options
2005 Annual Meeting of Stockholders
Joel A. Asen
10,000
Stephen E. Macadam
10,000
Alan H. Schumacher
10,000
Jeffrey J. Fenton
200,000
Exercise Date of Currently Unexerciseable Options
8/30/05
12/31/05
8/30/06
12/31/06
8/30/07
12/31/07
Barbara V. Tinsley
23,333
10,000
23,333
10,000
23,334
10,000
PLAN OF DISTRIBUTION
Selling Shareholders may sell the Shares from time to time on the New York Stock Exchange, or
otherwise, at prices and terms then prevailing or at prices related to the then current market
price, or in negotiated transactions. Sales of Shares may be effected at the time of, and in
connection with, the Selling Shareholder's exercise of options under which the Company issues such
Shares to the Selling Shareholder. The Selling Shareholders expect to employ brokers or dealers in
order to sell the Shares. Brokers or dealers engaged by the Selling Shareholders may arrange for
other brokers or dealers to participate. Brokers or dealers will receive commissions or discounts
from the Selling Shareholders or from purchasers in amounts to be negotiated, which commissions and
discounts are not expected to deviate from usual and customary brokers' commissions. Neither the
Company nor the Selling Shareholders expect to employ, utilize or otherwise engage any finders to
assist in the sales of the Shares.
There is no assurance that the Selling Shareholders will offer for sale or sell any or all of
the Shares registered pursuant to this Prospectus.
DESCRIPTION OF THE COMMON STOCK
The Company has authority to issue up to 100,000,000 shares of Common Stock. As of May 9,
2005, there were 30,185,000 shares of common stock issued and outstanding. The holders of the
Common Stock are entitled to one vote per share on all matters submitted to a vote of stockholders.
Subject to preferences that may be applicable to any outstanding series of preferred stock, the
holders of the Common Stock are entitled to receive ratably any dividends that may be declared from
time to time by the Company's board of directors. The amount and timing of dividends payable on
the Common Stock is within the sole discretion of the Company's board of directors. In the event
of our liquidation, dissolution or winding-up, the holders of the Common Stock are entitled to
share ratably in all assets remaining after payment of liabilities, subject to prior distribution
rights of preferred stock, if any, then outstanding. The Common Stock has no preemptive or
conversion rights or other subscription rights. There are no redemption or sinking fund provisions
applicable to the Common Stock.
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INCORPORATION OF CERTAIN INFORMATION BY REFERENCE
The following documents filed by us with the Commission are hereby incorporated herein by
reference:
1. Our Annual Report on Form 10-K for the fiscal year ended January 1, 2005, filed with the

Commission on March 22, 2005.
2. Our Current Report on Form 8-K, filed with the Commission on March 10, 2005.
3. The description of our Common Stock contained in our Registration Statement on Form S-1
initially filed with the Commission on September 2, 2004 (Registration No. 333-118750) (as amended
by Amendment No. 1 thereto filed with the Commission on October 1, 2004, Amendment No. 2 thereto
filed with the Commission on October 8, 2004, Amendment No. 3 thereto filed with the Commission on
November 26, 2004 and Amendment No. 4 thereto filed with the Commission on December 10, 2004).
Prior to the filing, if any, of a post-effective amendment that indicates that all securities
covered by this Form S-8 have been sold or that de-registers all such securities then remaining
unsold, all reports and other documents subsequently filed by the Company pursuant to Sections
13(a), 13(c), 14 or 15(d) of the Securities Exchange Act of 1934, as amended (the "Exchange Act"),
shall be deemed to be incorporated by reference herein and to be a part hereof from the date of the
filing of such reports and documents.
AVAILABLE INFORMATION
We will provide to each person, including any beneficial owner, to whom this Prospectus is
delivered, without charge, a copy of any or all of the information that has been incorporated by
reference in this Prospectus, upon the oral or written request of such person. Requests for such
information may be directed to Barbara V. Tinsley, Esq., our General Counsel and Secretary, at our
principal executive offices located at 4300 Wildwood Parkway, Atlanta, Georgia 30339.
We are subject to the reporting requirements of Sections 13 and 15 (d) of the Exchange Act
and, in accordance therewith, file reports and other information with the Commission. Such
reports, proxy and information statements can be inspected and copied at the Commission's Public
Reference Room at 450 Fifth Street, N.W., Washington, D.C. 20549. Please call 1-800-SEC-0330 for
further information on the operation of the Public Reference Room. The SEC also maintains a site
on the World Wide Web (http://www.sec.gov) that contains such reports, proxy and information
statements.
DISCLOSURE OF COMMISSION POSITION ON INDEMNIFICATION FOR SECURITIES ACT LIABILITIES
Our Amended and Restated Certificate of Incorporation and Amended and Restated By-laws
indemnify our directors and officers to the fullest extent permitted by the Delaware General
Corporation Law (the "DGCL"). The DGCL permits a corporation to limit or eliminate a director's or
officer's personal liability to the corporation or the holders of its capital stock for breach of
duty. This limitation is generally unavailable for acts or omissions by a director or officer
which were (i) in bad faith, (ii) were the result of active and deliberate dishonesty and were
material to the cause of action so adjudicated or (iii) involved a financial profit or other
advantage to which such director was not legally entitled. The DGCL also prohibits limitations on
director or officer liability for acts or omissions which resulted in a violation of a statute
prohibiting certain dividend declarations, certain payments to stockholders after dissolution and
particular types of loans. The effect of these provisions is to eliminate the rights of us and our
shareholders (through shareholders' derivative suits on our behalf) to recover monetary damages
against a director for breach of fiduciary duty as a director (including breaches resulting from
grossly negligent behavior), except in the situations described above. These provisions will not
limit the liability of directors under the federal securities laws of the United States.
Pursuant to indemnification agreements entered into between us and each of our directors and
officers, we have agreed to indemnify such persons to the fullest extent permitted by Delaware law,
as the same may be amended from time to time.
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Insofar as indemnification for liabilities arising under the Securities Act may be permitted
to our directors, officers and control persons pursuant to the foregoing provisions, or otherwise,
we have been advised that, in the opinion of the Commission, such indemnification is against public
policy as expressed in the Securities Act and is, therefore, unenforceable.
Part II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3. Incorporation of Documents by Reference.
The Commission allows us to "incorporate by reference" the information we file with the
Commission, which means we can disclose important information to investors by referring investors
to those documents. The information incorporated by reference is an important part of this
Registration Statement, and information we file later will automatically update and supersede this
information. The following documents are incorporated by reference:
1. Our Annual Report on Form 10-K for the fiscal year ended January 1, 2005, filed with the
Commission on March 22, 2005.
2. Our Current Report on Form 8-K, filed with the Commission on March 10, 2005.
3. The description of our Common Stock contained in our Registration Statement on Form S-1
initially filed with the Commission on September 2, 2004 (Registration No. 333-118750) (as amended
by Amendment No. 1 thereto filed with the Commission on October 1, 2004, Amendment No. 2 thereto
filed with the Commission on October 8, 2004, Amendment No. 3 thereto filed with the Commission on
November 26, 2004 and Amendment No. 4 thereto filed with the Commission on December 10, 2004).
All documents filed by us pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act,
prior to the filing of a post-effective amendment which indicates that all securities offered have
been sold or which deregisters all securities then remaining unsold, shall be deemed to be
incorporated by reference in this Registration Statement and to be part hereof from the date of
filing of such documents. Any statement contained in this Registration Statement, or in a document
incorporated or deemed to be incorporated by reference herein, shall be deemed to be modified or
superseded for purposes of this Registration Statement to the extent that a statement contained
herein, or in any other subsequently filed document which also is or is deemed to be incorporated
by reference herein, modifies or supersedes such statement. Any such statement so modified or
superseded shall not be deemed, except as so modified or superseded, to constitute a part of this
Registration Statement.
Item 4. Description of Securities.
Not applicable.
Item 5. Interests of Named Experts and Counsel.
The consolidated financial statements of BlueLinx Holdings Inc. included in the Company's
Annual Report (Form 10-K) for the year ended January 1, 2005, have been audited by Ernst & Young
LLP, independent registered public accounting firm, as set forth in their report thereon included
therein, and incorporated herein by reference. Such consolidated financial statements are
incorporated herein by reference in reliance upon the report of Ernst & Young LLP pertaining to
such consolidated financial statements given on the authority of such firm as experts in accounting
and auditing.
The legality of the issuance of the Common Stock being registered hereby is being passed upon
by Schulte Roth & Zabel LLP, 919 Third Avenue, New York, New York 10022, counsel for the Company.
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Item 6. Indemnification of Directors and Officers.
Indemnification Under the Delaware General Corporation Law
Section 145 of the DGCL authorizes a corporation to indemnify any person who was or is a
party, or is threatened to be made a party, to any threatened, pending or completed action, suit or
proceeding, whether civil, criminal, administrative or investigative, by reason of the fact that
the person is or was a director, officer, employee or agent of the corporation, or is or was
serving at the request of the corporation as a director, officer, employee or agent of another
corporation, partnership, joint venture, trust or other enterprise, against expenses, including
attorneys' fees, judgments, fines and amounts paid in settlement actually and reasonably incurred
by the person in connection with such action, suit or proceeding, if the person acted in good faith
and in a manner the person reasonably believed to be in, or not opposed to, the best interests of
the corporation and, with respect to any criminal action or proceeding, had no reasonable cause to
believe the person's conduct was unlawful. In addition, the DGCL does not permit indemnification in
any threatened, pending or completed action or suit by or in the right of the corporation in
respect of any claim, issue or matter as to which such person shall have been adjudged to be liable
to the corporation, unless and only to the extent that the court in which such action or suit was
brought shall determine upon application that, despite the adjudication of liability, but in view
of all the circumstances of the case, such person is fairly and reasonably entitled to indemnity
for such expenses, which such court shall deem proper. To the extent that a present or former
director or officer of a corporation has been successful on the merits or otherwise in defense of
any action, suit or proceeding referred to above, or in defense of any claim, issue or matter, such
person shall be indemnified against expenses, including attorneys' fees, actually and reasonably
incurred by such person. Indemnity is mandatory to the extent a claim, issue or matter has been
successfully defended. The DGCL also allows a corporation to provide for the elimination or limit
of the personal liability of a director to the corporation or its stockholders for monetary damages
for breach of fiduciary duty as a director, provided that such provision shall not eliminate or
limit the liability of a director
(1) for any breach of the director's duty of loyalty to the corporation or its stockholders,
(2) for acts or omissions not in good faith or which involve intentional misconduct or a
knowing violation of law,
(3) for unlawful payments of dividends or unlawful stock purchases or redemptions, or
(4) for any transaction from which the director derived an improper personal benefit.
These provisions will not limit the liability of directors or officers under the federal
securities laws of the United States.
Indemnification Under the Company's Amended and Restated Certificate of Incorporation (the
"Charter")
The Fifth Article of the Company's Charter provides that the personal liability of the
directors of the Company shall be eliminated to the fullest extent permitted by the DGCL
(including, without limitation, paragraph (7) of subsection (b) of Section 102 thereof), as the
same may be amended from time to time. No amendment or repeal of the Fifth Article shall apply to
or have any effect on the liability or alleged liability of any director of the Corporation for or
with respect to any acts or omissions of such director occurring prior to such amendment or repeal.
The Sixth Article of the Company's Charter provides that the Company shall indemnify and hold
harmless, and advance expenses, to the fullest extent permitted by applicable law as it presently
exists or may hereafter be amended, any person (a "Covered Person") who (i) was or is a party or is
threatened to be made a party to any threatened, pending or completed action, suit or proceeding,
whether civil, criminal, administrative or investigative (other than an action by or in the right
of the Company) by reason of the fact that he or she, or a person for whom he or she is the legal
representative, is or was a director or officer of the Company or, while a director or officer of
the Company, is or was serving at the request of the Company as a director, officer, employee or
agent of another corporation or of a partnership, joint venture, trust, nonprofit entity or other
enterprise, including service with respect to employee benefit plans, against all liability and
loss suffered and expenses (including attorneys' fees)
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judgments, fines and amounts paid in settlement actually and reasonably incurred by such Covered
Person in connection with such action suit or proceeding if he or she acted in good faith and in a
manner he or she reasonably believed to be in or not opposed to the best interests of the Company,
and, with respect to any criminal action or proceeding, had no reasonable cause to believe his or
her conduct was unlawful or (ii) was or is a party or is threatened to be made a party to any
threatened, pending or completed action or suit by or in the right of the Company to procure a
judgment in its favor by reason of the fact that he or she, or a person for whom he or she is the
legal representative, is or was a director or officer of the Company or, while a director or
officer of the Company, is or was serving at the request of the Company as a director, officer,
employee or agent of another corporation or of a partnership, joint venture, trust, nonprofit
entity or other enterprise, including service with respect to employee benefit plans, against all
liability and loss suffered and expenses (including attorneys' fees) actually and reasonably
incurred by such Covered Person in connection with the defense or settlement of such action or suit
if he or she acted in good faith and in a manner he or she reasonably believed to be in or not
opposed to the best interests of the Company, except as otherwise provided by law. Notwithstanding
the preceding sentence, except as otherwise provided in the Amended and Restated Bylaws of the
Company (as the same may provide from time to time) (the "Amended and Restated By-laws"), the
Company shall be required to indemnify a Covered Person in connection with a proceeding (or part
thereof) commenced by such Covered Person only if the commencement of such proceeding (or part
thereof) by the Covered Person was authorized by the Amended and Restated By-laws, in any written
agreement with the Company, or in the specific case by the Board of Directors or stockholders;
provided, however, that if successful in whole or in part in any suit for the advancement of
expenses or indemnification hereunder, the Covered Person shall be entitled to payment of the
expense of litigating such suit. Nothing in Article VI shall affect any rights to indemnification
or advancement of expenses to which directors, officers, employees or agents of the Company
otherwise may be entitled under the Amended and Restated By-laws, any written agreement with the
Company or otherwise. The Company may, to the extent authorized from time to time by the Board of
Directors or stockholders, grant rights to indemnification and to the advancement of expenses to
any employee or agent of the Company to the fullest extent of the provisions of Article VI with
respect to the indemnification and advancement of expenses of directors and officers of the
Company. Without limiting the generality or the effect of the foregoing, the Company may enter
into one or more agreements with any person that provides for indemnification greater or different
than that provided in Article VI. No amendment or repeal of this Article VI shall adversely affect
any right or protection existing thereunder or pursuant thereto immediately prior to such amendment
or repeal.
Indemnification Under the Amended and Restated By-laws
Section 5.01 of Article V of the Company's Amended and Restated By-laws provides that the
Company shall indemnify and hold harmless, and advance expenses, to the fullest extent permitted by
applicable law as it presently exists or may hereafter be amended, any person (a "Covered Person")
who (1) was or is a party or is threatened to be made a party to any threatened, pending or
completed action, suit or proceeding, whether civil, criminal, administrative or investigative
(other than an action by or in the right of the Company) by reason of the fact that he or she, or a
person for whom he or she is the legal representative, is or was a director or officer of the
Company or, while a director or officer of the Company, is or was serving at the request of the
Company as a director, officer, employee or agent of another corporation or of a partnership, joint
venture, trust, nonprofit entity or other enterprise, including service with respect to employee
benefit plans, against all liability and loss suffered and expenses (including attorneys' fees)
judgments, fines and amounts paid in settlement actually and reasonably incurred by such Covered
Person in connection with such action suit or proceeding if he or she acted in good faith and in a
manner he or she reasonably believed to be in or not opposed to the best interests of the Company,
and, with respect to any criminal action or proceeding, had no reasonable cause to believe his or
her conduct was unlawful or (2) was or is a party or is threatened to be made a party to any
threatened, pending or completed action or suit by or in the right of the Company to procure a
judgment in its favor by reason of the fact that he or she, or a person for whom he or she is the
legal representative, is or was a director or officer of the Company or, while a director or
officer of the Company, is or was serving at the request of the Company as a director, officer,
employee or agent of another corporation or of a partnership, joint venture, trust, nonprofit
entity or other enterprise, including service with respect to employee benefit plans, against all
liability and loss suffered and expenses (including attorneys' fees) actually and reasonably
incurred by such Covered Person in connection with the defense or settlement of such action or suit
if he or she acted in good faith and in a manner he or she reasonably believed to be in or not
opposed to the best interests of the Company, except as otherwise provided by law. Notwithstanding
the preceding sentence, except as otherwise provided in the Amended and Restated By-laws, the
Company shall be required to indemnify a
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Covered Person in connection with a proceeding (or part thereof) commenced by such Covered Person
only if the commencement of such proceeding (or part thereof) by the Covered Person was authorized
by the Amended and Restated By-laws, in any written agreement with the Company, or in the specific
case by the Board or stockholders; provided, however, that if successful in whole or in part in any
suit for the advancement of expenses or indemnification hereunder, the Covered Person shall be
entitled to payment of the expense of litigating such suit. Nothing in Article V shall affect any
rights to indemnification or advancement of expenses to which directors, officers, employees or
agents of the Company otherwise may be entitled under the Amended and Restated By-laws, any written
agreement with the Company or otherwise. The Company may, to the extent authorized from time to
time by the Board or stockholders, grant rights to indemnification and to the advancement of
expenses to any employee or agent of the Company to the fullest extent of the provisions of Article
V with respect to the indemnification and advancement of expenses of directors and officers of the
Company. Without limiting the generality or the effect of the foregoing, the Company may enter
into one or more agreements with any person that provides for indemnification greater or different
than that provided in Article V. No amendment or repeal of Article V shall adversely affect any
right or protection existing thereunder or pursuant thereto immediately prior to such amendment or
repeal.
Section 5.02 of Article V of the Company's Amended and Restated By-laws provides that it is
the intent of Article V to require the Company, unless otherwise determined by the Board or as
provided for in Section 5.01 in the case of a proceeding (or part thereof) commenced by a Covered
Person, to indemnify the Covered Persons for judgments, fines, penalties, amounts paid in
settlement and expenses (including attorneys' fees), and to advance expenses to such persons, in
each and every circumstance in which such indemnification and such advancement of expenses could
lawfully be permitted by express provision of the Amended and Restated By-laws, and the
indemnification and expense advancement provided by Article V shall not be limited by the absence
of an express recital of such circumstances.
Section 5.03 of Article V of the Company's Amended and Restated By-laws provides that
indemnification pursuant to the Amended and Restated By-laws shall inure to the benefit of the
heirs, executors, administrators and personal representatives of the Covered Persons.
Section 5.04 of Article V of the Company's Amended and Restated By-laws provides that the
Company shall to the fullest extent not prohibited by applicable law pay the expenses (including
attorneys' fees) incurred by a Covered Person in defending any proceeding in advance of its final
disposition,
provided
,
however
, that, to the extent required by law, such payment
of expenses in advance of the final disposition of the proceeding shall be made only upon receipt
of an undertaking by the Covered Person to repay all amounts advanced if it should be ultimately
determined that the Covered Person is not entitled to be indemnified under Article V or otherwise.
Section 5.05 of Article V of the Company's Amended and Restated By-laws provides that if a
claim for indemnification (following the final disposition of such action, suit or proceeding) or
advancement of expenses under Article V is not paid in full within thirty days after a written
claim therefor by the Covered Person has been received by the Company, the Covered Person may file
suit to recover the unpaid amount of such claim and, if successful in whole or in part, shall be
entitled to be paid the expense of prosecuting such claim. In any such action the Company shall
have the burden of proving that the Covered Person is not entitled to the requested indemnification
or advancement of expenses under applicable law.
Section 5.06 of Article V of the Company's Amended and Restated By-laws provides that the
rights conferred on any Covered Person by Article V shall not be exclusive of any other rights
which such Covered Person may have or hereafter acquire under any statute, provision of the
Charter, the Amended and Restated By-laws, agreement, vote of stockholders or disinterested
directors or otherwise.
Section 5.07 of Article V of the Company's Amended and Restated By-laws provides that the
Company's obligation, if any, to indemnify or to advance expenses to any Covered Person who was or
is serving at its request as a director, officer, employee or agent of another corporation,
partnership, joint venture, trust, enterprise or nonprofit entity shall be reduced by any amount
such Covered Person may collect as indemnification or advancement of expenses from such other
corporation, partnership, joint venture, trust, enterprise or non-profit entity.
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Indemnification Under Indemnification Agreements With Our Directors and Officers
Reference is made to the form of Indemnification Agreement entered into between the Company
and each of its directors and officers, pursuant to which the Company agreed to indemnify such
persons to the fullest extent permitted by Delaware law, as the same may be amended from time to
time.
Item 7. Exemption from Registration Claimed.
Not applicable.
Item 8. Exhibits.
The following is a complete list of exhibits filed as part of this Registration Statement:
EXHIBIT
NUMBER
DESCRIPTION
4.1
BlueLinx Holdings Inc. Equity Incentive Plan.
5.1
Opinion of Schulte Roth & Zabel LLP.
23.1
Consent of Ernst & Young LLP.
23.2
Consent of Schulte Roth & Zabel LLP (incorporated by reference in Exhibit 5.1).
24
Power of Attorney (included on signature page).
Item 9. Undertakings.
(a) The undersigned registrant hereby undertakes:
(1) To file, during any period in which offers or sales are being made, a post-effective
amendment to this Registration Statement:
(i) To include any prospectus required by Section 10(a)(3) of the Securities Act.
(ii) To reflect in the prospectus any facts or events arising after the effective date of the
Registration Statement (or the most recent post-effective amendment thereof) which, individually or
in the aggregate, represent a fundamental change in the information set forth in the Registration
Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered
(if the total dollar value of securities offered would not exceed that which was registered) and
any deviation from the low or high end of the estimated maximum offering range may be reflected in
the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the
changes in volume and price represent no more than a 20 percent change in the maximum aggregate
offering price set forth in the "Calculation of Registration Fee" table in the effective
Registration Statement.
(iii) To include any material information with respect to the plan of distribution not
previously disclosed in the Registration Statement or any material change to such information in
the Registration Statement.
(2) That, for the purpose of determining any liability under the Securities Act, each such
post-effective amendment shall be deemed to be a new registration statement relating to the
securities offered therein, and the offering of such securities at that time shall be deemed to be
the initial bona fide offering thereof.
(3) To remove from registration by means of a post-effective amendment any of the securities
being registered which remain unsold at the termination of the offering.
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(b) The undersigned registrant hereby undertakes that, for purposes of determining any
liability under the Securities Act, each filing of the registrant's annual report pursuant to
section 13(a) or section 15(d) of the Exchange Act (and, where applicable, each filing of an
employee benefit plan's annual report pursuant to section 15(d) of the Exchange Act) that is
incorporated by reference in the registration statement shall be deemed to be a new Registration
Statement relating to the securities offered therein, and the offering of such securities at that
time shall be deemed to be the initial
bona fide
offering thereof.
(h) Insofar as indemnification for liabilities arising under the Securities Act may be
permitted to directors, officers and controlling persons of the registrant pursuant to the
foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the
Commission such indemnification is against public policy as expressed in the Securities Act and is,
therefore, unenforceable. In the event that a claim for indemnification against such liabilities
(other than the payment by the registrant of expenses incurred or paid by a director, officer or
controlling person of the registrant in the successful defense of any action, suit or proceeding)
is asserted by such director, officer or controlling person in connection with the securities being
registered, the registrant will, unless in the opinion of its counsel the matter has been settled
by controlling precedent, submit to a court of appropriate jurisdiction the question whether such
indemnification by it is against public policy as expressed in the Securities Act and will be
governed by the final adjudication of such issue.
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SIGNATURES
Pursuant to the requirements of the Securities Act, the Company certifies that it has
reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has
duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto
duly authorized, in the City of Atlanta, State of Georgia, on the 9th day of May, 2005.
BLUELINX HOLDINGS INC.
By:
/s/
Charles H. McElrea
Name:
Charles H. McElrea
Title:
Chief Executive Officer
KNOW ALL MEN BY THESE PRESENTS, that each person whose signature appears below hereby
constitutes and appoints Charles H. McElrea, David J Morris and Barbara V. Tinsley, or any one of
them, his true and lawful attorneys-in-fact and agents, with full power of substitution and
resubstitution, for him and in his name, place, and stead, in any and all capacities, to sign any
and all amendments to the Registration Statement, including post-effective amendments thereto and
any registration statements filed pursuant to Rule 462 under the Securities Act of 1933, and to
file the same, with all exhibits hereto, and other documents in connection therewith, with the
Securities and Exchange Commission, and does hereby grant unto said attorneys-in –fact and agents,
and each of them, full power and authority to do and perform each and every act and thing requisite
and necessary to be done in and about the premises, as fully to all intents and purposes as he
might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and
agents, or any of them, or their or his substitute, may lawfully do or cause to be done by virtue
hereof.
Pursuant to the requirements of the Securities Act, this Registration Statement has been
signed by the following persons in the capacities and on the dates indicated.
Signature
Title
Date
/s/
Charles H. McElrea
Charles H. McElrea
Chief Executive Officer
and Director
May 9, 2005
/s/
David J. Morris
David J. Morris
Chief Financial Officer
and Treasurer
May 9, 2005
/s/
Joel A. Asen
Joel A. Asen
Director
May 9, 2005
/s/
Jeffrey J. Fenton
Jeffrey J. Fenton
Chairman of the Board of
Directors
May 9, 2005
/s/
Stephen E. Macadam
Stephen E. Macadam
Director
May 9, 2005
Table of Contents
Signature
Title
Date
/s/
Steven F. Mayer
Steven F. Mayer
Director
May 9, 2005
/s/
Michael Rossi
Michael Rossi
Director
May 9, 2005
/s/
Alan H. Schumacher
Alan H. Schumacher
Director
May 9, 2005
/s/
Lenard B. Tessler
Lenard B. Tessler
Director
May 9, 2005
/s/
Robert G. Warden
Robert G. Warden
Director
May 9, 2005
Pursuant to the requirements of the Securities Act, the Board, as Administrator of the Plan,
has duly caused this Registration Statement to be signed on its behalf by the undersigned,
thereunto duly authorized, in the City of Atlanta, State of Georgia, on the 9th day of May, 2005.
BLUELINX HOLDINGS INC.
EQUITY INCENTIVE PLAN
By:
/s/
Barbara V. Tinsley
Name:
Barbara V. Tinsley
Title:
General Counsel and Secretary
Table of Contents
EXHIBIT INDEX
EXHIBIT
NUMBER
DESCRIPTION
4.1
BlueLinx Holdings Inc. Equity Incentive Plan.
5.1
Opinion of Schulte Roth & Zabel LLP.
23.1
Consent of Ernst & Young LLP.
23.2
Consent of Schulte Roth & Zabel LLP (incorporated by reference in Exhibit 5.1).
24
Power of Attorney (included on signature page).