<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:ns2="http://www.sec.gov/edgar/common">
    <headerData>
        <submissionType>144</submissionType>
        <filerInfo>
            <filer>
                <filerCredentials>
                    <cik>0001940942</cik>
                    <ccc>XXXXXXXX</ccc>
                </filerCredentials>
            </filer>
            <liveTestFlag>LIVE</liveTestFlag>



        </filerInfo>
    </headerData>
    <formData>
        <issuerInfo>
            <issuerCik>0001600438</issuerCik>
            <issuerName>GMS INC COM</issuerName>
            <secFileNumber>001-37784</secFileNumber>
            <issuerAddress>
                <ns2:street1>100 Crescent Centre Pkwy, Ste 800</ns2:street1>
                <ns2:city>Tucker </ns2:city>
                <ns2:stateOrCountry>GA</ns2:stateOrCountry>
                <ns2:zipCode>30084</ns2:zipCode>
            </issuerAddress>
            <issuerContactPhone>8003924619</issuerContactPhone>
            <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>GEORGE TRAVIS HENDREN</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
            <relationshipsToIssuer>
                <relationshipToIssuer>Officer</relationshipToIssuer>
            </relationshipsToIssuer>
        </issuerInfo>
        <securitiesInformation>
            <securitiesClassTitle>COMMON</securitiesClassTitle>
            <brokerOrMarketmakerDetails>
                <name>Morgan Stanley Smith Barney LLC Executive Financial Services</name>
                <address>
                    <ns2:street1>1 New York Plaza</ns2:street1>
                    <ns2:street2>8th Floor</ns2:street2>
                    <ns2:city>New York</ns2:city>
                    <ns2:stateOrCountry>NY</ns2:stateOrCountry>
                    <ns2:zipCode>10004</ns2:zipCode>
                </address>
            </brokerOrMarketmakerDetails>
            <noOfUnitsSold>5000</noOfUnitsSold>
            <aggregateMarketValue>499900.00</aggregateMarketValue>
            <noOfUnitsOutstanding>39285251</noOfUnitsOutstanding>
            <approxSaleDate>11/11/2024</approxSaleDate>
            <securitiesExchangeName>NYSE</securitiesExchangeName>
        </securitiesInformation>
        <securitiesToBeSold>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <acquiredDate>11/11/2024</acquiredDate>
            <natureOfAcquisitionTransaction>Exercise of Stock Options</natureOfAcquisitionTransaction>
            <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
            <isGiftTransaction>N</isGiftTransaction>
            <amountOfSecuritiesAcquired>5000</amountOfSecuritiesAcquired>
            <paymentDate>11/11/2024</paymentDate>
            <natureOfPayment>Cash</natureOfPayment>
        </securitiesToBeSold>
        <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
        <remarks>Sales that were executed on November 11, 2024 are being reported on this Form 144 filed on November 12, 2024 given the EDGAR system was not accepting filings November 11, 2024 in observance of the federal holiday. </remarks>
        <noticeSignature>
            <noticeDate>11/11/2024</noticeDate>
            <planAdoptionDates>
                <planAdoptionDate>04/08/2024</planAdoptionDate>
            </planAdoptionDates>
            <signature>/s/ George Travis Hendren</signature>
        </noticeSignature>
    </formData>
</edgarSubmission>
[{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 3559}]
144
0001940942
XXXXXXXX
LIVE
0001600438
GMS INC COM
001-37784
100 Crescent Centre Pkwy, Ste 800
Tucker
GA
30084
8003924619
GEORGE TRAVIS HENDREN
Officer
COMMON
Morgan Stanley Smith Barney LLC Executive Financial Services
1 New York Plaza
8th Floor
New York
NY
10004
5000
499900.00
39285251
11/11/2024
NYSE
Common
11/11/2024
Exercise of Stock Options
Issuer
N
5000
11/11/2024
Cash
Y
Sales that were executed on November 11, 2024 are being reported on this Form 144 filed on November 12, 2024 given the EDGAR system was not accepting filings November 11, 2024 in observance of the federal holiday.
11/11/2024
04/08/2024
/s/ George Travis Hendren