Foundation Building Materials, Inc. is a specialty distributor of wallboard, suspended ceiling systems and metal framing in the United States and Canada. The Company distributes wallboard used to finish the interior walls and ceilings in residential and commercial construction projects. It provides metal framing and other framing products for multiple uses, including interior partitions and load bearing walls. Its ceilings are sold into both non-residential repair and remodel and new non-residential construction markets. The Company offers complementary and other products, tools and accessories, including wallboard accessories, stucco and finishing systems, safety accessories, fasteners, insulation, doors and roofing products. Wallboard accessories are sold as a package in conjunction with wallboard and include products used for the installation and finishing of wallboard. Key wallboard accessories include joint compounds, trims, tapes and various other accessories.