**Exhibit        21.0**

**Subsidiaries        of Building Materials Holding Corporation**

|                                                                                                                       |   | **State                of**        |
|----------------------------------------------------------------------------------------------------------------------------|--------|------------------------------------|
|                                                                                                                       |   | **Incorporation**                  |
|                                                                                                                       |   | **or                Organization** |
| **Building                Materials Holding Corporation**                                                                  |   | Delaware                           |
|                                                                                                                       |   |                               |
| **SelectBuild                Construction, Inc.**                                                                          |   | Delaware                           |
| Pacific                Region                                                                                              |   |                               |
| SelectBuild                Distribution, Inc.                                                                              |   | Delaware                           |
| SelectBuild,                L.P. (99% ownership by SelectBuild Construction, Inc. and 1%                BMHC)              |   | California                         |
| SelectBuild                Northern California, Inc.                                                                       |   | Delaware                           |
| SelectBuild                Southern California, Inc.                                                                       |   | Delaware                           |
| C                Construction, Inc.                                                                                        |   | Delaware                           |
| H.N.R.                Framing Systems, Inc.                                                                                |   | California                         |
| TWF                Construction, Inc.                                                                                      |   | Delaware                           |
| Southwest                Region                                                                                            |   |                               |
| SelectBuild                Arizona, LLC                                                                                    |   | Delaware                           |
| SelectBuild                Nevada, Inc.                                                                                    |   | Delaware                           |
|                    SelectBuild Mechanical, LLC (60% ownership)                                              |   | Delaware                           |
|                    SelectBuild Trim, LLC (remaining 49% interest acquired in September                2007) |   | Delaware                           |
|                    KBI Stucco, Inc.                                                                         |   | Delaware                           |
|                    KBI Windows, Inc.                                                                        |   | Delaware                           |
| Riggs                Plumbing, LLC (remaining 27% interest acquired in April                2007)                          |   | Arizona                            |
| Midwest                Region                                                                                              |   |                               |
| SelectBuild                Illinois, LLC (51% ownership)                                                                   |   | Delaware                           |
| Mid-Atlantic                Region                                                                                         |   |                               |
| SelectBuild                Mid-Atlantic, LLC (remaining 33% interest acquired in May                2007)                  |   | Delaware                           |
| Southeast                Region                                                                                            |   |                               |
| SelectBuild                Florida, LLC                                                                                    |   | Delaware                           |
| A-1                Building                Components, LLC (remaining 49% acquired in September 2007)                      |   | Delaware                           |
|                                                                                                                       |   |                               |
| **BMC                West Corporation**                                                                                    |   | Delaware                           |
|                                                                                                                       |   |                               |
| **BMC                Insurance, Inc.**                                                                                     |   | Hawaii                             |

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