Item 4.01 Changes in Registrant's Certifying Accountant.
(a) Dismissal of Previous Independent Registered Public Accounting Firm
On June 14, 2021, the Audit Committee of BlueLinx Holdings Inc. (the "Company")
dismissed BDO USA, LLP ("BDO") as the Company's independent registered public
accounting firm, effective immediately. The Company's decision to change
independent registered public accounting firms occurred following receipt and
review of a number of competitive proposals from independent registered public
accounting firms, including BDO, to perform the audit of the Company's financial
statements for the fiscal year ending January 1, 2022.
BDO's reports on the Company's consolidated financial statements for the fiscal
years ended January 2, 2021 and December 28, 2019 did not contain an adverse
opinion or a disclaimer of opinion, and were not qualified or modified as to
uncertainty, audit scope, or accounting principles.
During the Company's two most recent fiscal years ended January 2, 2021 and
December 28, 2019, and the subsequent interim period through June 14, 2021,
there were no disagreements, within the meaning of Item 304(a)(1)(iv) of
Regulation S-K promulgated under the Exchange Act of 1934, as amended, and the
related instructions thereto ("Regulation S-K"), with BDO on any matter of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedure, which disagreements, if not resolved to the satisfaction of
BDO, would have caused it to make reference to the subject matter of the
disagreements in connection with its reports.
Also during the Company's two most recent fiscal years ended January 2, 2021 and
December 28, 2019, and the subsequent interim period through June 14, 2021,
there were no reportable events within the meaning of Item 304(a)(1)(v) of
Regulation S-K and the related instructions thereto.
The Company has provided BDO with the disclosures under this Item 4.01(a), and
has requested BDO to furnish the Company with a letter addressed to the
Securities and Exchange Commission stating whether or not it agrees with the
statements made by the Company in this Item 4.01(a). BDO's letter is filed as
Exhibit 16.1 to this Current Report on Form 8-K.
(b) Appointment of New Independent Registered Public Accounting Firm
On June 14, 2021, the Audit Committee of the Company appointed Ernst & Young LLP
("EY") as the Company's new independent registered public accounting firm,
effective upon the dismissal of BDO on June 14, 2021 to audit the Company's
consolidated financial statements for the year ending January 1, 2022. During
the fiscal years ended January 2, 2021 and December 28, 2019, and the subsequent
interim period through June 14, 2021, neither the Company nor anyone on the
Company's behalf consulted with EY regarding (i) the application of accounting
principles to a specified transaction, either completed or proposed; or the type
of audit opinion that might be rendered on the Company's consolidated financial
statements, and no written report or oral advice was provided to the Company by
EY that EY concluded was an important factor considered by the Company in
reaching a decision as to the accounting, auditing or financial reporting issue;
or (ii) any matter that was either the subject of a disagreement, as that term
is described in Item 304(a)(1)(iv) of Regulation S-K, or a reportable event, as
that term is defined in Item 304(a)(1)(v) of Regulation S-K.
Item 9.01 Financial Statements and Exhibits
(d) Exhibits:
The following exhibits are attached with this Current Report on Form 8-K:
Exhibit No. Exhibit Description
16.1 Letter from BDO USA, LLP to the Securities and Exchange Commission,
dated June 14, 2021
104 Cover Page Interactive Data File (embedded within the Inline XBRL
document)
--------------------------------------------------------------------------------
© Edgar Online, source Glimpses
BLUELINX HOLDINGS INC. 
