LEGAL MATTERS
Certain legal matters in connection with this offering, including the validity of the shares of our common stock offered hereby, will be passed upon for us by Squire Patton Boggs (US) LLP. Certain legal matters in connection with this offering will be passed upon for the underwriter by Latham & Watkins LLP, New York, New York. Debevoise & Plimpton LLP, New York, New York, is acting as counsel to the selling stockholder.
EXPERTS
The consolidated financial statements of Beacon Roofing Supply, Inc. appearing in Beacon Roofing Supply, Inc.’s Annual Report on Form 10-K for the year ended December 31, 2022, and the effectiveness of Beacon Roofing Supply, Inc.’s internal control over financial reporting as of December 31, 2022, have been audited by Ernst & Young LLP, independent registered public accounting firm, as set forth in its reports thereon, included therein, and incorporated herein by reference. Such consolidated financial statements are incorporated herein by reference in reliance upon such reports given on the authority of such firm as experts in accounting and auditing.
INCORPORATION OF CERTAIN INFORMATION BY REFERENCE
We file periodic reports and other information with the SEC. This prospectus supplement and the accompanying prospectus incorporates by reference information from documents we file with the SEC, which means that we are disclosing important information to you by referring you to those documents. The information we incorporate by reference is an important part of this prospectus supplement and the accompanying prospectus, and information we subsequently file with the SEC will automatically update and supersede that information. We incorporate by reference in two ways. First, we list below certain documents that we have already filed with the SEC. The information in these documents is considered part of this prospectus and the accompanying prospectus. Second, the information in documents that we file in the future will update and supersede the current information in, and be incorporated by reference into, this prospectus supplement and the accompanying prospectus. Any statement contained in any document incorporated by reference herein shall be deemed to be modified or superseded, for purposes of this prospectus supplement and the accompanying prospectus, to the extent that a statement contained in this prospectus or the accompanying prospectus, or in any other subsequently filed document that also is incorporated by reference herein, modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this prospectus supplement or accompanying prospectus. We incorporate by reference the documents listed below which have been filed by us and any documents we subsequently file with the SEC under Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act on or after the date of this prospectus supplement (in each case, other than documents, portions of documents or other information that is deemed to have been “furnished” and not “filed” with the SEC, except as otherwise provided below):
(a) The Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2022, filed with the SEC on February 24, 2023;
(b) The information specifically incorporated by reference into the Annual Report on Form 10-K for the fiscal year ended December 31, 2022 from the Company’s Proxy Statement for its 2023 Annual Meeting of Stockholders (Schedule 14A), filed with the SEC on April 5, 2023;
(c) All other reports filed by the Company pursuant to Sections 13(a) and 15(d) of the Exchange Act, since December 31, 2022, including specifically but not limited to, the Company’s:
(i) Quarterly Reports on Form 10-Q for the quarter ended March 31, 2023 and June 30, 2023, filed with the SEC on May 5, 2023 and August 4, 2023, respectively; and
(ii) Current Reports on Form 8-K filed with the SEC on February 17, 2023, February 21, 2023, February 23, 2023, May 19, 2023, June 9, 2023, July 7, 2023, July 10, 2023, July 18, 2023, and July 31, 2023.
(d) The description of the Common Stock, which is filed as Exhibit 4.1 to the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2022, which updates the description contained in the Company’s Registration Statement on Form S-1 filed with the SEC on May 28, 2004, as incorporated by reference in the Company’s Registration Statement on Form 8-A filed with the SEC on September 3, 2004, as amended by any amendments or reports filed for the purpose of updating such description.
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