**Exhibit 21.1****LIST OF SUBSIDIARIES**             **Jurisdiction of**    **Name of Subsidiary** **Organization**        1.  BLUELINX CORPORATION Georgia        2.  BLUELINX SERVICES INC. Georgia        3.  BLUELINX FLORIDA LP Florida        4.  BLUELINX FLORIDA HOLDING NO. 1 INC. Georgia        5.  BLUELINX FLORIDA HOLDING NO. 2 INC. Georgia        6.  BLUELINX RECEIVABLES MANAGEMENT, INC. Delaware        7.  BLUELINX RECEIVABLES SECURITIZATION LLC Delaware        8.  BLUELINX BUILDING PRODUCTS CANADA LTD. British Columbia, Canada        9.  BLX REAL ESTATE LLC Delaware        10.  ABP AL (MIDFIELD) LLC Delaware        11.  ABP AR (LITTLE ROCK) LLC Delaware        12.  ABP CA (CITY OF INDUSTRY) LLC Delaware        13.  ABP CA (NATIONAL CITY) LLC Delaware        14.  ABP CA (NEWARK) LLC Delaware        15.  ABP CA (RIVERSIDE) LLC Delaware        16.  ABP CA (NORTH HIGHLANDS) LLC Delaware        17.  ABP CO I (DENVER) LLC Delaware        18.  ABP CO II (DENVER) LLC Delaware        19.  ABP CT (NEWTON) LLC Delaware        20.  ABP FL (LAKE CITY) LLC Delaware        21.  ABP FL (MIAMI) LLC Delaware        22.  ABP FL (PENSACOLA) LLC Delaware        23.  ABP FL (TAMPA) LLC Delaware        24.  ABP FL (YULEE) LLC Delaware
 

 
             **Jurisdiction of**    **Name of Subsidiary** **Organization**        25.  ABP GA (LAWRENCEVILLE) LLC Delaware        26.  ABP IA (DES MOINES) LLC Delaware        27.  ABP IL (UNIVERSITY PARK) LLC Delaware        28.  ABP IN (ELKHART) LLC Delaware        29.  ABP KY (INDEPENDENCE) LLC Delaware        30.  ABP LA (SHREVEPORT) LLC Delaware        31.  ABP LA (BATON ROUGE) LLC Delaware        32.  ABP LA (NEW ORLEANS) LLC Delaware        33.  ABP MA (BELLINGHAM) LLC Delaware        34.  ABP MD (BALTIMORE) LLC Delaware        35.  ABP ME (PORTLAND) LLC Delaware        36.  ABP MI (DETROIT) LLC Delaware        37.  ABP MI (GRAND RAPIDS) LLC Delaware        38.  ABP MN (EAGAN) LLC Delaware        39.  ABP MN (MAPLE GROVE) LLC Delaware        40.  ABP MO (BRIDGETON) LLC Delaware        41.  ABP MO (KANSAS CITY) LLC Delaware        42.  ABP MO (SPRINGFIELD) LLC Delaware        43.  ABP MS (PEARL) LLC Delaware        44.  ABP NC (BUTNER) LLC Delaware        45.  ABP NC (CHARLOTTE) LLC Delaware        46.  ABP ND (NORTH FARGO) LLC Delaware        47.  ABP NJ (DENVILLE) LLC Delaware        48.  ABP NM (ALBUQUERQUE) LLC Delaware        49.  ABP NY (YAPHANK) LLC Delaware        50.  ABP OH (TALMADGE) LLC Delaware
 

 
             **Jurisdiction of**    **Name of Subsidiary** **Organization**        51.  ABP OK (TULSA) LLC Delaware        52.  ABP OR (BEAVERTON) LLC Delaware        53.  ABP PA (ALLENTOWN) LLC Delaware        54.  ABP PA (STANTON) LLC Delaware        55.  ABP SC (CHARLESTON) LLC Delaware        56.  ABP SD (SIOUX FALLS) LLC Delaware        57.  ABP TN (ERWIN) LLC Delaware        58.  ABP TN (MEMPHIS) LLC Delaware        59.  ABP TN (NASHVILLE) LLC Delaware        60.  ABP TX (EL PASO) LLC Delaware        61.  ABP TX (FORT WORTH) LLC Delaware        62.  ABP TX (HARLINGEN) LLC Delaware        63.  ABP TX (HOUSTON) LLC Delaware        64.  ABP TX (LUBBOCK) LLC Delaware        65.  ABP TX (SAN ANTONIO) LLC Delaware        66.  ABP VA (RICHMOND) LLC Delaware        67.  ABP VA (VIRGINIA BEACH) LLC Delaware        68.  ABP VT (SHELBURNE) LLC Delaware        69.  ABP WA (WOODINVILLE) LLC Delaware        70.  ABP WI (WAUSAU) LLC Delaware        71.  ABP MD (BALTIMORE) SUBSIDIARY LLC Delaware        72.  BLUELINX LANDLORD AGENT LLC Delaware