J.P. Morgan Securities Inc.
William Blair & Company, LLC
c/o J.P. Morgan Securities Inc.
277 Park Avenue
New York, NY 10172
December 15, 2005
United States Securities and Exchange Commission
Station Place
100 F Street, N.E.
Washington, D.C. 20549-7010
Attention: Edward M. Kelly and Tracey Houser
Re: Beacon Roofing Supply, Inc.
Registration Statement on FormS-3
Registration File No. 333-128919
Dear Mr. Kelly and Ms. Houser:
In accordance with Rule 461 of the General Rules and Regulations of the Securities and Exchange Commission under the Securities Act of 1933, as amended, we hereby join in the request of Beacon Roofing Supply, Inc. for acceleration of the effective date of the above-named Registration Statement so that it becomes effective at 12:00 noon, Eastern Standard Time, on Thursday, December 15, 2005, or as soon thereafter as practicable.
| Very truly yours, |
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| J.P. Morgan Securities, Inc. | |||
| William Blair & Company, LLC | |||
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| Acting severally on behalf of themselves and the | |||
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| By: | J.P. Morgan Securities Inc. | ||
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| By: | /s/ Eddy Allegaert |
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| Name: | Eddy Allegaert | |
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| Title: | Vice President | |