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Exhibit 23.1


CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

        We hereby consent to the use in this Registration Statement on Form S-1 of GMS Inc. of our reports dated July 28, 2015 relating to the financial statements, which appear in such Registration Statement. We also consent to the reference to us under the heading "Experts" in such Registration Statement.

/s/ PricewaterhouseCoopers LLP

Atlanta, GA
July 28, 2015




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CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM