Abstract: The present disclosure is directed to a coating composition, and specifically a sandable coating composition, as well as methods of using the coating composition, methods of finishing surfaces using the coating composition and surfaces comprising a coating. The sandable coating composition includes a base resin, a flame retardant and, optionally, a pigment. In one embodiment, the flame retardant is boric acid and the pigment when present is a dry, white pigment, such as titanium dioxide. The coating is comparable to drywall and may in some instances be used as a replacement to traditional drywall, resulting in cost savings (less labor and materials) and time savings.