Jan 27 (Reuters) - QXO on Monday took its $11

billion takeover offer to Beacon Roofing's shareholders

after the building-products distributor rebuffed its overtures.

Beacon's shares were trading at $118.56 before the bell,

below the offer price of $124.25 per share, while QXO's stock

was marginally higher.

The development comes after Beacon earlier this month

rejected a $11 billion takeover offer from QXO saying its

proposal "significantly undervalues" the company.

QXO, which counts U.S. President Donald Trump's son-in-law

Jared Kushner as a board member, is looking to enter the massive

but fragmented building products distribution industry.

The company said on Monday it intends to pursue all options

to complete a transaction, including nominating directors for

election at Beacon's annual meeting.

QXO, a new player in the building products distribution

industry, said it plans to complete the acquisition quickly

after the tender offer expires in 20 business days, subject to

the terms of the offer.

Beacon did not immediately respond to a request for comment.

QXO said it had secured full financing commitments from

Goldman Sachs, Morgan Stanley, Citi, Credit Agricole, Wells

Fargo and Mizuho.