BELOIT, Wis. – ABC Supply Co., Inc. has signed a definitive agreement to acquire L&W Supply from USG Corporation (United States Gypsum Corporation). L&W Supply is a leading specialty distributor of drywall, ceiling tiles, steel framing and other building materials used by commercial and residential contractors. The transaction is subject to clearance under the Hart-Scott-Rodino Antitrust Improvements Act and is expected to close in the fourth quarter.