SUBSIDIARIES OF THE REGISTRANT
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| Jurisdiction of |
Subsidiaries(1) |
| Incorporation |
Capitol Building Supply, Inc. |
| Virginia |
Capitol Interior Products, Inc. |
| Georgia |
Capitol Materials Coastal, Inc. |
| Georgia |
Capitol Materials, Incorporated |
| Georgia |
Carter Hardware Company |
| Tennessee |
Chaparral Materials, Inc. |
| New Mexico |
Cherokee Building Materials, Inc. |
| Oklahoma |
Cherokee Building Materials of OKC, Inc. |
| Oklahoma |
Chicago Gypsum Supply, Inc. |
| Georgia |
Colonial Materials, Inc. |
| North Carolina |
Commonwealth Building Materials, Inc. |
| Virginia |
Cowtown Materials, Inc. |
| Texas |
Eastex Materials, Inc. |
| Texas |
Gator Gypsum, Inc. |
| Florida |
GMS Procurement Company, LLC |
| Georgia |
GMS Strategic Solutions, Inc. |
| Georgia |
GTS Drywall Supply Company |
| Washington |
GYP Holdings II Corp. |
| Delaware |
GYP Holdings III Corp. |
| Delaware |
Gypsum Management and Supply, Inc. |
| Georgia |
Gypsum Supply Company |
| Michigan |
Gypsum Supply Installed Insulation, LLC |
| Georgia |
Lone Star Materials, Inc. |
| Texas |
Midwest Gypsum Supply, Inc. |
| Georgia |
Missouri Drywall Supply, Inc. |
| Missouri |
New England Gypsum Supply, Inc. |
| Georgia |
Ohio Valley Supply, Inc. |
| Georgia |
Pacific Gypsum Supply, Inc. |
| Georgia |
Pennsylvania Gypsum Company, Inc. |
| Georgia |
Pioneer Materials, Inc. |
| Kansas |
Pioneer Materials West, Inc. |
| Colorado |
Rio Grande Building Materials, Inc. |
| Texas |
Rocket Installation, Inc. |
| Georgia |
Rocky Top Materials, Inc. |
| Tennessee |
State Line Building Supply, Inc. |
| Delaware |
Sun Valley Interior Supply, Inc. |
| Georgia |
Tamarack Materials, Inc. |
| Minnesota |
Tejas Materials, Inc. |
| Texas |
Tool Source Warehouse, Inc. |
| Georgia |
Tucker Acoustical Products, Inc. |
| Georgia |
Tucker Materials, Inc. |
| Georgia |
Wildcat Materials, Inc. |
| Missouri |
(1) | This list is as of April 30, 2018, and does not include entities formed or acquired since that date, including related to the Titan acquisition. |