# EDGAR Filing Document

**Accession Number:** 0001600438
**File Stem:** 0001104659-25-082161
**Filing Date:** 2025-8
**Character Count:** 6278
**Document Hash:** a58dc7e4d2a3b6f92d4dab7ac8ac74bf
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-25-082161.hdr.sgml**: 20250825

**ACCESSION NUMBER**: 0001104659-25-082161

**CONFORMED SUBMISSION TYPE**: SC 14D9/A

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250825

**DATE AS OF CHANGE**: 20250825

**SUBJECT COMPANY**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** GMS Inc.
- **CENTRAL INDEX KEY:** 0001600438
- **STANDARD INDUSTRIAL CLASSIFICATION:** WHOLESALE-LUMBER & OTHER CONSTRUCTION MATERIALS [5030]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0430

**FILING VALUES:**
- **FORM TYPE:** SC 14D9/A
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 005-89877
- **FILM NUMBER:** 251248031

**BUSINESS ADDRESS:**
- **STREET 1:** 100 CRESCENT CENTRE PARKWAY
- **STREET 2:** SUITE 800
- **CITY:** TUCKER
- **STATE:** GA
- **ZIP:** 30084
- **BUSINESS PHONE:** 800-392-4619

**MAIL ADDRESS:**
- **STREET 1:** 100 CRESCENT CENTRE PARKWAY
- **STREET 2:** SUITE 800
- **CITY:** TUCKER
- **STATE:** GA
- **ZIP:** 30084

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** GYP Holdings I Corp.
- **DATE OF NAME CHANGE:** 20140218
**FILED BY**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** GMS Inc.
- **CENTRAL INDEX KEY:** 0001600438
- **STANDARD INDUSTRIAL CLASSIFICATION:** WHOLESALE-LUMBER & OTHER CONSTRUCTION MATERIALS [5030]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0430

**FILING VALUES:**
- **FORM TYPE:** SC 14D9/A

**BUSINESS ADDRESS:**
- **STREET 1:** 100 CRESCENT CENTRE PARKWAY
- **STREET 2:** SUITE 800
- **CITY:** TUCKER
- **STATE:** GA
- **ZIP:** 30084
- **BUSINESS PHONE:** 800-392-4619

**MAIL ADDRESS:**
- **STREET 1:** 100 CRESCENT CENTRE PARKWAY
- **STREET 2:** SUITE 800
- **CITY:** TUCKER
- **STATE:** GA
- **ZIP:** 30084

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** GYP Holdings I Corp.
- **DATE OF NAME CHANGE:** 20140218

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

Washington, D.C. 20549

**SCHEDULE 14D-9**

**(RULE 14d-101)**

**(Amendment No. 3)**

**SOLICITATION/RECOMMENDATION STATEMENT**

**UNDER SECTION 14(d)(4) OF THE SECURITIES EXCHANGE ACT OF 1934**

**GMS INC.**

(Name of Subject Company)

**GMS INC.**

(Name of Persons Filing Statement)

**Common** **stock, par value $0.01 per share**

(Title of Class of Securities)

**36251C103**

(CUSIP Number of Class of Securities)

**Craig Apolinsky<br> Senior Vice President and General Counsel<br> 115 Perimeter Center Place, Suite 600<br> Atlanta, Georgia 30346<br> (800) 392-4619**

(Name, Address and Telephone Number of Person Authorized to Receive Notices and Communications<br> on Behalf of the Person(s) Filing Statement)

*Copy to:*

**W. Scott Ortwein<br> Justin R. Howard<br> Kyle G. Healy<br> Alston & Bird LLP<br> 1201 West Peachtree Street<br> Atlanta, Georgia 30309<br> (404) 881-7000**

¨ Check the box if the filing relates solely to preliminary communications made before the commencement of a tender offer.

This Amendment No. 3 (this "**Amendment**") amends and supplements the Solicitation/Recommendation Statement on Schedule 14D-9 (together with any amendments or supplements thereto, including this Amendment, the "**Schedule 14D-9**") filed by GMS Inc., a Delaware corporation ("**GMS**" or the "**company**") with the Securities and Exchange Commission on July 14, 2025, relating to the tender offer by The Home Depot, Inc., a Delaware corporation ("**The Home Depot**"), and Gold Acquisition Sub, Inc., a Delaware corporation and an indirect, wholly owned subsidiary of The Home Depot ("**Purchaser**"), to purchase all outstanding shares of common stock, par value $0.01 per share (the "**Shares**") of GMS, at a purchase price of $110.00 per Share in cash, subject to any required withholding of taxes, on the terms and subject to the conditions set forth in the Offer to Purchase, dated July 14, 2025 (as amended or supplemented from time to time) (the "**Offer to Purchase**"), and in the related Letter of Transmittal (as amended or supplemented from time to time) (the "**Letter of Transmittal**" and, together with the Offer to Purchase, the "**Offer**").

Capitalized terms used but not otherwise defined in this Amendment shall have the meanings ascribed to them in the Schedule 14D-9. Except as set forth below, the information set forth in the Schedule 14D-9 remains unchanged and is incorporated herein by reference as relevant to the items in this Amendment.

**ITEM 2. IDENTITY AND BACKGROUND OF FILING PERSON**

Item 2 of the Schedule 14D-9 is hereby amended and supplemented as follows:

The seventh paragraph of the section entitled "*Tender Offer*" is hereby amended and supplemented by replacing the second sentence of the paragraph with the following sentence:

"On August 25, 2025 Purchaser extended the Offer. The Offer was previously scheduled to expire at one minute after 11:59 P.M., Eastern Time, on August 22, 2025. The expiration time of the Offer is extended to one minute after 11:59 P.M., Eastern Time, on September 3, 2025 (unless Purchaser shall have extended the period during which the Offer is open in accordance with the merger agreement, in which event the "**Expiration Time**" will mean the last time and date at which the Offer, as so extended by Purchaser, will expire)."

**ITEM 9. EXHIBITS**

Item 9 of the Schedule 14D-9 is hereby amended and supplemented by adding the following exhibits:

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| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| [(a)(5)(K)](https://www.sec.gov/Archives/edgar/data/354950/000114036125032431/ny20051819x5_exa5d.htm) | [Press Release issued by The Home Depot, dated August 25, 2025 (incorporated by reference to Exhibit (a)(5)(D) to the Schedule TO filed by Purchaser and The Home Depot on August 25, 2025).](https://www.sec.gov/Archives/edgar/data/354950/000114036125032431/ny20051819x5_exa5d.htm) |

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**SIGNATURE**

After due inquiry and to the best of my knowledge and belief, I certify that the information set forth in this statement is true, complete and correct.

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| | |
|:---|:---|
| **GMS INC.** | **GMS INC.** |
| By: | /s/ Scott M. Deakin |
| Name: | Scott M. Deakin |
| Title: | Chief Financial Officer |

---

Date: August 25, 2025