SAN FRANCISCO — Building Materials Holding Corp., a provider of building materials and construction services to professional residential builders and contractors, reported sales for the fourth quarter of 2007 fell 30% to $419 million, according to Modern Distribution Management. For the year, sales decreased 29% to $2.3 billion from $3.2 billion in 2006.

Net loss for the fourth quarter of 2007 was $331.3 million compared with profit of $4.5 million in the same quarter a year ago. Net loss for the year was $312.7 million compared with profit of $102.1 million in 2006.

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