A Corporation of Regional Suppliers of Quality Roofing and Building Materials in North America |
March 4, 2011
VIA EDGAR & FAX 202-772-9220
Tracy Houser
Staff Accountant
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | Beacon Roofing Supply, Inc. | |
Your File No. 0-50924 |
Dear Ms. Houser:
We have received your faxed letter dated February 24, 2011 and Beacon Roofing Supply, Inc. respectfully requests an extension of time to respond to March 20, 2011. Please let me know if this is acceptable at your earliest convenience. Thank you.
Sincerely,
/s/ David R. Grace
David R. Grace
Executive Vice President and Chief Financial Officer
Tel: (978) 817-1030
Fax: (978) 535-7358
Email: dgrace@beaconroofingsupply.com
One Lakeland Park Drive • Peabody, Massachusetts 01960 • 877-645-7663 Phone • 978-535-7358 Fax