ABC Supply Company is one of the largest, wholesale distributors of roofing products in the United States. The company provides a range of siding, window and exterior building products. Established in 1982, it also offers a line of accessories, such as felts, fasteners and water shields. ABC Supply Company provides products from various manufacturers, including Owens Corning, OMG and United Roofing Manufacturing. It operates Vande Hey Roofing Tile Company and Houk Seamless Guttering & Supply. The company maintains more than 350 locations in over 40 U.S. states. ABC Supply Company offers delivery services. The company has a fleet of flatbeds and tractors.