Item 2.02 Results of Operations and Financial Condition
On August 6, 2009, BlueLinx Holdings Inc. ("BlueLinx" or "the Company") issued a press release announcing its financial results for the second fiscal quarter ended July 4, 2009. A copy of BlueLinx' press release is attached hereto as Exhibit 99.1 and incorporated herein by reference.
On August 6, 2009, as previously announced, BlueLinx held a teleconference and audio webcast to discuss its financial results from the second fiscal quarter ended July 4, 2009. 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 August 6, 2009, 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 August 6, 2009, reporting financial results for the second fiscal quarter ended July 4, 2009 99.2 Webcast conference call slides used during webcast conference call on August 6, 2009

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