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<TITLE>Filed by Bowne Pure Compliance</TITLE>
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<P style="font-size: 14pt" align="center"><B>UNITED STATES<BR>
SECURITIES AND
EXCHANGE COMMISSION<BR>
<FONT style="font-size: 12pt">Washington, D.C. 20549
</FONT></B>

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

<P style="font-size: 12pt" align="center"><B>CURRENT REPORT<BR>
Pursuant to
Section 13 or 15(d) of the Securities Exchange Act of 1934</B>

<P style="font-size: 10pt" align="center"><B>Date of Report (Date of earliest
event reported): October 30, 2008</B>

<P style="font-size: 24pt" align="center"><B>BLUELINX HOLDINGS
INC.<BR>
</B><FONT style="font-size: 10pt">(Exact name of registrant as
specified in its charter) </FONT>
<TABLE style="font-size: 10pt; text-align: center" cellspacing="0"
cellpadding="0" width="100%" border="0">

 <TR>
  <TD width="32%">&nbsp;</TD>
  <TD width="1%">&nbsp;</TD>
  <TD width="33%">&nbsp;</TD>
  <TD width="1%">&nbsp;</TD>
  <TD width="32%">&nbsp;</TD>
 </TR>
 <TR valign="bottom">
  <TD style="border-bottom: #000000 1px solid"><B>Delaware</B></TD>
  <TD>&nbsp;</TD>
  <TD style="border-bottom: #000000 1px solid"><B>001-32383</B></TD>
  <TD>&nbsp;</TD>
  <TD style="border-bottom: #000000 1px solid"><B>77-0627356</B></TD>
 </TR>
 <TR valign="top">
  <TD>(State or other Jurisdiction of Incorporation)</TD>
  <TD>&nbsp;</TD>
  <TD>(Commission File Number)</TD>
  <TD>&nbsp;</TD>
  <TD>(IRS Employer Identification No.)</TD>
 </TR>

</TABLE>
<TABLE style="font-size: 10pt; text-align: center" cellspacing="0"
cellpadding="0" width="100%" border="0">

 <TR>
  <TD width="49%">&nbsp;</TD>
  <TD width="1%">&nbsp;</TD>
  <TD width="49%">&nbsp;</TD>
 </TR>
 <TR valign="bottom">
  <TD style="border-bottom: #000000 1px solid"><B>4300 Wildwood Parkway,
Atlanta, Georgia<BR>
</B></TD>
  <TD>&nbsp;</TD>
  <TD style="border-bottom: #000000 1px solid"><B>30339</B></TD>
 </TR>
 <TR valign="top">
  <TD>(Address of Principal Executive Offices)</TD>
  <TD>&nbsp;</TD>
  <TD>(Zip Code)</TD>
 </TR>

</TABLE>


<P style="font-size: 10pt" align="center">Registrant&#8217;s telephone number,
including area code: <B>(770) 953-7000</B>
<TABLE style="font-size: 10pt; text-align: center" cellspacing="0"
cellpadding="0" width="30%" border="0">

 <TR>
  <TD width="100%">&nbsp;</TD>
 </TR>
 <TR>
  <TD style="border-bottom: #000000 1px solid" nowrap><B>Not
applicable<BR>
</B></TD>
 </TR>
 <TR>
  <TD nowrap>(Former name or former address if changed since last report.)</TD>
 </TR>

</TABLE>


<P style="font-size: 10pt" align="left">Check the appropriate box below if the
Form 8-K filing is intended to simultaneously satisfy the filing obligation of
the registrant under any of the following provisions:

<P style="font-size: 10pt" align="left"><FONT face="Wingdings">o</FONT> Written
communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)<BR>
<BR>
<FONT face="Wingdings">o</FONT> Soliciting material pursuant
to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)<BR>
<BR>
<FONT
face="Wingdings">o</FONT> Pre-commencement communications pursuant to Rule
14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))<BR>
<BR>
<FONT
face="Wingdings">o</FONT> Pre-commencement communications pursuant to Rule
13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))<BR>


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

<P style="display: none; font-size: 10pt" align="center">1
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<P style="font-size: 10pt" align="left"><B>Item&nbsp;2.02 Results of Operations
and Financial Condition</B> <BR>
&nbsp;

<P style="font-size: 10pt; text-indent: 4%" align="left">On October&nbsp;30,
2008, BlueLinx Holdings Inc. (&#8220;BlueLinx&#8221; or &#8220;the
Company&#8221;) issued a press release announcing its financial results for the
third fiscal quarter ended September&nbsp;27, 2008. A copy of BlueLinx&#8217;
press release is attached hereto as Exhibit&nbsp;99.1 and incorporated herein
by reference.

<P style="font-size: 10pt; text-indent: 4%" align="left">On October&nbsp;30,
2008, as previously announced, BlueLinx held a teleconference and audio webcast
to discuss its financial results from the third fiscal quarter ended
September&nbsp;27, 2008. The webcast will be archived and can be accessed via
BlueLinx&#8217; website at <U>www.BlueLinxCo.com</U>. Additionally, BlueLinx
has posted slides at its website, under the investor relations page, which were
referenced during the audio webcast. These slides are furnished as
Exhibit&nbsp;99.2 hereto. All information on the slides and in the webcast is
presented as of October&nbsp;30, 2008, and BlueLinx does not assume any
obligation to update such information in the future.

<P style="font-size: 10pt; text-indent: 4%" align="left">To supplement GAAP
financial statements in the press release and webcast slides, BlueLinx may use
non-GAAP, or pro forma measures of operating results. This non-GAAP, or pro
forma financial information is provided as additional information for investors
and is not in accordance with or an alternative to GAAP. These adjusted results
exclude certain costs, expenses, gains and losses, and we believe their
exclusion can enhance an overall understanding of the Company&#8217;s past
financial performance and also the Company&#8217;s prospects for the future.
These adjustments to our GAAP results are made with the intent of providing
both management and investors a more complete understanding of the operating
performance of the Company as opposed to GAAP results, which may include
non-recurring, infrequent or other non-cash charges that are not material to
the ongoing performance of the Company&#8217;s business. Company management
uses these non-GAAP and pro forma results as a basis for planning and
forecasting core business activity in future periods. The presentation of this
additional information is not meant to be considered in isolation or as a
substitute for net earnings, diluted earnings per share or net cash provided by
(used in) operating activities prepared in accordance with generally accepted
accounting principles in the United States.

<P style="font-size: 10pt; text-indent: 4%" align="left">The information
included in this Item&nbsp;2.02, as well as Exhibits 99.1 and 99.2, shall not
be deemed &#8220;filed&#8221; for purposes of Section&nbsp;18 of the Securities
Exchange Act of 1934, nor shall it be deemed incorporated by reference in any
filing under the Securities Act of 1933.&nbsp;&nbsp;&nbsp;&nbsp;

<P style="font-size: 10pt" align="left"><B>Item&nbsp;9.01 Financial Statements
and Exhibits</B>

<P style="font-size: 10pt; text-indent: 8%" align="left">(d)&nbsp;Exhibits
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" cellpadding="0" width="100%"
border="0">
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 <TR valign="bottom">
  <TD width="8%">&nbsp;</TD>
  <TD width="5%">&nbsp;</TD>
  <TD width="87%">&nbsp;</TD>
 </TR>
 <TR style="font-size: 10pt" valign="bottom">
  <TD style="border-bottom: #000000 1px solid" nowrap align="left">Exhibit
No.</TD>
  <TD>&nbsp;</TD>
  <TD style="border-bottom: #000000 1px solid" nowrap
align="left">Description</TD>
 </TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
 <TR valign="bottom">
  <TD valign="top">
<DIV style="margin-left: 0px; text-indent: 0px">99.1 </DIV>
</TD>
  <TD>&nbsp;</TD>
  <TD valign="top" align="left">Press release, dated October&nbsp;30, 2008,
reporting financial results for the third fiscal quarter ended
<FONT style="white-space: nowrap">September&nbsp;27, 2008</font></TD>
 </TR>
 <TR valign="bottom">
  <TD valign="top">
<DIV style="margin-left: 0px; text-indent: 0px">99.2 </DIV>
</TD>
  <TD>&nbsp;</TD>
  <TD valign="top" align="left">Webcast conference call slides used during
webcast conference call on October&nbsp;30, 2008</TD>
 </TR>
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</TABLE>
</DIV>

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

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

<P style="display: none; font-size: 10pt" align="center">2
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<P style="font-size: 10pt" align="center"><B>SIGNATURES</B>

<P style="font-size: 10pt; text-indent: 3%" align="left">Pursuant to the
requirements of the Securities Exchange Act of 1934, the Registrant has duly
caused this report to be signed on its behalf by the undersigned hereunto duly
authorized.

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" cellpadding="0" width="100%" border="0">
<!-- Begin Table Head -->

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  <TD width="48">&nbsp;</TD>
  <TD width="4%">&nbsp;</TD>
  <TD width="48%">&nbsp;</TD>
 </TR>

<TR>
  <TD>&nbsp;</TD>
  <TD colspan="2" align="left"><B>BLUELINX HOLDINGS INC.</B></TD>
</TR>

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

<TR>
  <TD>&nbsp;</TD>
  <TD align="left">By: </TD>
  <TD align="left" style="border-bottom: 1px solid #000000">/s/ Matthew R. Nozemack</TD>
</TR>

<TR>
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align="left">Matthew R. Nozemack<BR>Assistant General Counsel &amp;
Secretary</TD></TR>
</TABLE>
</DIV>

<P style="font-size: 10pt" align="left">Dated: October&nbsp;30, 2008

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

<P style="display: none; font-size: 10pt" align="center">3
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<P style="font-size: 10pt" align="center"><B>EXHIBIT INDEX</B>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" cellpadding="0" width="100%"
border="0">
<!-- Begin Table Head -->

 <TR valign="bottom">
  <TD width="8%">&nbsp;</TD>
  <TD width="5%">&nbsp;</TD>
  <TD width="87%">&nbsp;</TD>
 </TR>
 <TR style="font-size: 10pt" valign="bottom">
  <TD style="border-bottom: #000000 1px solid" nowrap align="left">Exhibit
No.</TD>
  <TD>&nbsp;</TD>
  <TD style="border-bottom: #000000 1px solid" nowrap
align="left">Description</TD>
 </TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
 <TR valign="bottom">
  <TD valign="top">
<DIV style="margin-left: 0px; text-indent: 0px">99.1 </DIV>
</TD>
  <TD>&nbsp;</TD>
  <TD valign="top" align="left">Press release, dated October&nbsp;30, 2008,
reporting financial results for the third fiscal quarter ended
<FONT style="white-space: nowrap">September&nbsp;27, 2008</font></TD>
 </TR>
 <TR valign="bottom">
  <TD valign="top">
<DIV style="margin-left: 0px; text-indent: 0px">99.2 </DIV>
</TD>
  <TD>&nbsp;</TD>
  <TD valign="top" align="left">Webcast conference call slides used during
webcast conference call on October&nbsp;30, 2008</TD>
 </TR>
<!-- End Table Body -->

</TABLE>
</DIV>

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

<P style="display: none; font-size: 10pt" align="center">4
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</HTML>
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{"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": "8-K", "act": "34", "file-number": "001-32383", "film-number": "081149383"}, "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"}}
Filed by Bowne Pure Compliance
UNITED STATES
SECURITIES AND
EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to
Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of earliest
event reported): October 30, 2008
BLUELINX HOLDINGS
INC.
(Exact name of registrant as
specified in its charter)
Delaware
001-32383
77-0627356
(State or other Jurisdiction of Incorporation)
(Commission File Number)
(IRS Employer Identification No.)
4300 Wildwood Parkway,
Atlanta, Georgia
30339
(Address of Principal Executive Offices)
(Zip Code)
Registrant's telephone number,
including area code:
(770) 953-7000
Not
applicable
(Former name or former address if changed since last report.)
Check the appropriate box below if the
Form 8-K filing is intended to simultaneously satisfy the filing obligation of
the registrant under any of the following provisions:
o
Written
communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)
o
Soliciting material pursuant
to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
o
Pre-commencement communications pursuant to Rule
14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
o
Pre-commencement communications pursuant to Rule
13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
Item 2.02 Results of Operations
and Financial Condition
On October 30,
2008, BlueLinx Holdings Inc. ("BlueLinx" or "the
Company") issued a press release announcing its financial results for the
third fiscal quarter ended September 27, 2008. A copy of BlueLinx'
press release is attached hereto as Exhibit 99.1 and incorporated herein
by reference.
On October 30,
2008, as previously announced, BlueLinx held a teleconference and audio webcast
to discuss its financial results from the third fiscal quarter ended
September 27, 2008. The webcast will be archived and can be accessed via
BlueLinx' website at
www.BlueLinxCo.com
. Additionally, BlueLinx
has posted slides at its website, under the investor relations page, which were
referenced during the audio webcast. These slides are furnished as
Exhibit 99.2 hereto. All information on the slides and in the webcast is
presented as of October 30, 2008, and BlueLinx does not assume any
obligation to update such information in the future.
To supplement GAAP
financial statements in the press release and webcast slides, BlueLinx may use
non-GAAP, or pro forma measures of operating results. This non-GAAP, or pro
forma financial information is provided as additional information for investors
and is not in accordance with or an alternative to GAAP. These adjusted results
exclude certain costs, expenses, gains and losses, and we believe their
exclusion can enhance an overall understanding of the Company's past
financial performance and also the Company's prospects for the future.
These adjustments to our GAAP results are made with the intent of providing
both management and investors a more complete understanding of the operating
performance of the Company as opposed to GAAP results, which may include
non-recurring, infrequent or other non-cash charges that are not material to
the ongoing performance of the Company's business. Company management
uses these non-GAAP and pro forma results as a basis for planning and
forecasting core business activity in future periods. The presentation of this
additional information is not meant to be considered in isolation or as a
substitute for net earnings, diluted earnings per share or net cash provided by
(used in) operating activities prepared in accordance with generally accepted
accounting principles in the United States.
The information
included in this Item 2.02, as well as Exhibits 99.1 and 99.2, shall not
be deemed "filed" for purposes of Section 18 of the Securities
Exchange Act of 1934, nor shall it be deemed incorporated by reference in any
filing under the Securities Act of 1933.
Item 9.01 Financial Statements
and Exhibits
(d) Exhibits
Exhibit
No.
Description
99.1
Press release, dated October 30, 2008,
reporting financial results for the third fiscal quarter ended
September 27, 2008
99.2
Webcast conference call slides used during
webcast conference call on October 30, 2008
SIGNATURES
Pursuant to the
requirements of the Securities Exchange Act of 1934, the Registrant has duly
caused this report to be signed on its behalf by the undersigned hereunto duly
authorized.
BLUELINX HOLDINGS INC.
By:
/s/ Matthew R. Nozemack
Matthew R. Nozemack
Assistant General Counsel &
Secretary
Dated: October 30, 2008
EXHIBIT INDEX
Exhibit
No.
Description
99.1
Press release, dated October 30, 2008,
reporting financial results for the third fiscal quarter ended
September 27, 2008
99.2
Webcast conference call slides used during
webcast conference call on October 30, 2008