**Exhibit      21.0**

**Subsidiaries      of Building Materials Holding Corporation**

|                                                                                                                                           | **State                of**        |
|------------------------------------------------------------------------------------------------------------------------------------------------|------------------------------------|
|                                                                                                                                           | **Incorporation**                  |
|                                                                                                                                           | **or                Organization** |
| **SelectBuild                Construction, Inc.**                                                                                              | Delaware                           |
| SelectBuild                Arizona, LLC (previously BBP Companies)                                                                             | Delaware                           |
| SelectBuild                Distribution, LLC                                                                                                   | Delaware                           |
| SelectBuild                Florida, LLC (previously WBC Construction, LLC)                                                                     | Delaware                           |
| A-1                Building                Components, LLC (51% ownership)                                                                     | Delaware                           |
| SelectBuild                Illinois, LLC (51% ownership) (previously RCI Construction,                LLC)                                     | Delaware                           |
| SelectBuild                Mid-Atlantic, LLC (67.33% ownership) (previously WBC                Mid-Atlantic, LLC)                         | Delaware                           |
| SelectBuild                Nevada, LLC (previously KBI Construction, LLC)                                                                      | Delaware                           |
| KBI                Stucco,                Inc.                                                                                                 | Delaware                           |
| KBI                Mechanical, LLC (60% ownership)                                                                                             | Delaware                           |
| SelectBuild                Northern California, Inc.                                                                                           | Delaware                           |
| SelectBuild                Trim, LLC                                                                                                           | Delaware                           |
| SelectBuild,                LP (owned 99% by SelectBuild Construction, Inc. and 1% by                BMHC) (previously KB Industries, LP) | California                         |
| C                Construction, Inc.                                                                                                            | Delaware                           |
| H.N.R.                Framing Systems, Inc.                                                                                                    | California                         |
| KBI                Norcal,                GP (owned 51% by Vaughn Road, LLC and 49% by RJ Norcal,                LLC)                          | California                         |
| KBI                Norcal                Windows, Inc.                                                                                         | Delaware                           |
| KBI                Windows,                Inc.                                                                                                | Delaware                           |
| Riggs                Plumbing, LLC (73% ownership)                                                                                             | Arizona                            |
| RJ                Norcal,                LLC                                                                                                   | California                         |
| TWF                Construction, Inc.                                                                                                          | Delaware                           |
| Vaughn                Road,                LLC                                                                                                 | California                         |
|                                                                                                                                           |                               |
| **BMC                West Corporation**                                                                                                        | Delaware                           |
| BMCW,                LLC                                                                                                                       | Delaware                           |
| BMC                West                Corporation SouthCentral                                                                                | Delaware                           |
| BMCW                SouthCentral, LP (owned 99% by BMCW, LLC and 1% by BMC West Corporation                SouthCentral)                       | Texas                              |
| BBD                Construction, LP (51% ownership)                                                                                            | Texas                              |
|                                                                                                                                           |                               |
| **BMC                Insurance, Inc.**                                                                                                         | Hawaii                             |
|                                                                                                                                           |                               |
| **BMC                Realty, Inc.**                                                                                                            | Delaware                           |

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