UNITED STATES SECURITIES AND EXCHANGE COMMISSION                  ---------------------- 
    FORM 4                                        Washington, D.C. 20549                                    |     OMB APPROVAL    | 
                                                                                                           |---------------------| 
                                                                                                           | OMB Number:         | 
{} Check this box if                STATEMENT OF CHANGES IN BENEFICIAL OWNERSHIP OF SECURITIES             | 3235-0287           | 
     no longer subject to                                                                                  | Expires:            | 
     Section 16.  Form 4 or                                                                                | November 30, 2011   |  
     Form 5 obligations may                                                                                | Estimated average   | 
     continue. See Instruction                                                                             | burden hours per    |  
     1(b).                                                                                                 | response 0.5        | 
                          Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934, Section  ----------------------- 
                           17(a) of the Public Utility Holding Company Act of 1935 or Section 30(h) of the 
(Print or Type Responses)                          Investment Company Act of 1940 


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|1. Name and Address of    | 2.  Issuer Name and Ticker or Trading Symbol      | 5. Relationship of Reporting Person(s)          | 
|  Reporting Person*       |                                                   |    to Issuer  (Check all applicable)            |
|Lewis Mitchell B          |GMS Inc.                                    GMS    | __X__ Director          _____ 10% Owner         |
|                          |                                                   | _____ Officer           _____ Other             | 
|--------------------------|---------------------------------------------------|
|(Last)    (First) (Middle)|3. Date of Earliest Transaction (Month/Day/Year)   | (give title below)              (specify  below)|
|                          | 08-01-2024                                        |                                                 |
|GMS INC.,100 CRESCENT CENT|---------------------------------------------------|                                                 |
|RE PARKWAY, SUITE 800     |                                                   |                                                 |
|     (Street)             |4.If Amendment, Date Original Filed(Month/Day/Year)|-------------------------------------------------|
|                          |                                                   | 6. Individual or Joint/Group Filing             |
|TUCKER     - GA - 30084   |                                                   |     (Check Applicable Line)                     |
| (City)    (State)  (Zip) |                                                   |   _X_  Form filed by One Reporting Person       | 
|                          |                                                   |   ___  Form filed by More than One              |
|                          |                                                   |         Reporting Person                        | 

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                      Table I -- Non-Derivative Securities Acquired, Disposed of, or Beneficially Owned 
                                                                                                                           
------------------------------------------------------------------------------------------------------------------------ 
| 1.              |  2.      |  2a.     | 3.           |  4.                     | 5.            |  6.        |   7.             | 
| Title of        |  Trans-  |  Deemed  | Transaction  |  Securities Acquired    | Amount of Sec |  Ownership |   Nature of      | 
| Security        |  action  |  Execut. | Code         |  (A) or Disposed of (D) | Beneficially  |  Form:     |   Indirect       | 
| (Instr. 3)      |  Date    |  Date    | (Instr. 8)   |  (Instr. 3, 4 and 5)    |Owned Following|  Direct    |   Beneficial     | 
|                 |----------|----------|---------|----|----------|-----|--------| Transaction(s)|  (D) or    |   Ownership      | 
|                 |  (Month/ |  (Month/ |         |    |          | (A) |        |               |  Indirect  |   (Instr. 4)     | 
|                 |  Day/    |  Day/    |         |    |          | or  |        | (Instr. 3 and |  (I)       |                  | 
|                 |  Year)   |  Year)   |   Code  |  V |   Amount | (D) | Price  | 4)            |  Instr. 4) |                  | 
---------------------------------------------------------------------------------|----------------------------------------------- 
|Common Stock     |08-01-2024|          |M        |    |1,672     |A    |$0      |15,406         |D           |                  |
|                 |          |          |         |    |          |     |#1      |               |            |                  |
|--------------------------------------------------------------------------------|-----------------------------------------------|






  
                            Table II - Derivative Securities Acquired, Disposed of, or Beneficially Owned 
                                      (e.g., puts, calls, warrants, options, convertible securities) 
                                                                                                                             
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|1.      |2.      | 3.      | 3a.     |4.     | 5.           |  6.            | 7.           |8.     |9.      |10.     |11.      | 
|Title of|Conver- | Trans-  | Deemed  |Trans- | Number of    | Date           | Title and    |Price  |Number  |Owner-  |Nature of| 
|Deriv-  |sion or | action  | Execu.  |action | Deriv-       | Exercisable    | Amount of    |of     |of      |ship    |Indirect | 
|ative   |Exercise| Date    | Date    |Code   | ative        | and Expira-    | Underlying   |Deriv- |Deriv-  |Form    |Benefici.|  
|Security|Price of| (Month/ | (Month/ |(Instr.| Securities   | tion Date      | Securities   |ative  |ative   |of      |Ownership| 
|(Instr. |Deriv-  | Day/    | Day/    |8)     | Acquired     | (Month/Day/    | (Instr. 3    |Secur- |Secur-  |Deriv-  |(Instr. 4| 
| 3)     |ative   | Year)   | Year)   |       | (A) or       | Year)          |  and 4)      |ity    |ities   |ative   |         | 
|        |Security|         |         |       | Disposed of  |----------------|--------------|(Instr.|Bene-   |Secur-  |         | 
|        |        |         |         |-------| (D) (Instr.  |       |        |      |       | 5)    |ficially|ity     |         | 
|        |        |         |         |    |  | 3, 4 and 5)  |       |        |      |Amount |       |Owned   |Direct  |         | 
|        |        |         |         |    |  |--------------|       |        |      |or     |       |folowing|(D) or  |         | 
|        |        |         |         |    |  |      |       |Date   |Expira- |      |Number |       |reported|Indirect|         | 
|        |        |         |         |    |  |      |       |Exer-  |tion    |      |of     |       |tran.(s)|(I)     |         | 
|        |        |         |         |Code| V|  (A) |  (D)  |cisable|Date    |Title |Shares |       |(Inst.4)|Instr. 4|         | 
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|Restrict|        |08-01-202|         |M   |  |      |1,672  |       |        |Common|1,672  |$0     |0       |D       |         |
|ed Stock|        |4        |         |    |  |      |       |       |        | Stock|       |       |        |        |         |
| Units  |        |         |         |    |  |      |       |       |        |      |       |       |        |        |         |
|        |#1      |         |         |    |  |      |       |#2     |#2      |      |       |       |        |        |         |
|--------------------------------------------------------------------------------------------------------------------------------|
|Restrict|        |08-01-202|         |A   |  |1,350 |       |       |        |Common|1,350  |$0     |1,350   |D       |         |
|ed Stock|        |4        |         |    |  |      |       |       |        | Stock|       |       |        |        |         |
| Units  |        |         |         |    |  |      |       |       |        |      |       |       |        |        |         |
|        |#3      |         |         |    |  |      |       |#4     |#4      |      |       |       |        |        |         |
|--------------------------------------------------------------------------------------------------------------------------------|

+----------------------------------------------------------------------------------+
|                                      |          Relationships                    |
|  Reporting Owner Name / Address      +----------+----------+----------+-------- -+
|                                      | Director |10% Owner | Officer  |  Other   |
+--------------------------------------+----------+----------+----------+----------+
|Lewis Mitchell B                      |    X     |    .     |          |          |
|GMS INC.                              |          |          |          |          |
|100 CRESCENT CENTRE PARKWAY, SUITE 800|          |          |          |          |
|TUCKER GA 30084                       |          |          |          |          |
|--------------------------------------+----------+----------+----------+----------|


Explanation of Responses:

 1 Restricted stock units vested and converted to shares of common stock on a one-for-
 one basis.                                                                           
 2 On August 1, 2023, the reporting person was granted 1,672 restricted stock units th
 at vested on the first anniversary of the grant date.                                
 3 Each restricted stock unit represents a contingent right to receive one share of th
 e issuer's common stock.                                                             
 4 Subject to the reporting person's continued service as a director of the issuer thr
 ough the applicable vesting date, these restricted stock units are scheduled to vest 
 on the first anniversary of the grant date and will be settled, with respect to veste
 d restricted stock units, in shares of the issuer's common stock no later than 30 day
 s after each applicable vesting date.                                                


Remarks: 



Signatures

/s/ Craig D. Apolinsky, Attorney-in-Fact for Mitchell B. Lew / 08-02-2024
is                                                                       
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 ** Signature of Reporting Person                                Date

    
    *  If the form is filed by more than one reporting person, seeInstruction 5(b)(v).
    ** Intentional misstatements or omissions of facts constitute Federal Criminal Violations.  
    See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).

    
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