Boise Cascade, a wood products manufacturer and building materials distributor, announced last night that it has filed a registration statement, or Form S-1, with the SEC relating to the proposed initial public offering of its common stock. The number of shares to be offered and the price range for the offering have not yet been determined, the company said. OfficeMax (OMX) previously stated in a regulatory filing from November 6 that, in connection with the sale of the paper, forest products and timberland assets in 2004, OfficeMax invested $175M in affiliates of Boise Cascade. OfficeMax said, "The Boise Investment represented a continuing involvement in the operations of the business we sold in 2004. Therefore, approximately $180M of gain realized from the sale was deferred. This gain is expected to be recognized in earnings as (Office Max's) investment is reduced." In pre-market trading following Boise's IPO announcement, shares of OfficeMax were higher by about 13.6%.