SEC Comment Letter 0000000000-23-009570 to GRAYBAR ELECTRIC CO INC (CIK 0000205402)
GRAYBAR ELECTRIC CO INC (CIK 0000205402)
Date: Aug. 30, 2023 · CIK: 0000205402 · Accession: 0000000000-23-009570
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File numbers found in text: 333-274186
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United States securities and exchange commission logo
August 30, 2023
Matthew W. Geekie
Senior Vice President, Secretary and General Counsel
GRAYBAR ELECTRIC CO INC
34 North Meramec Avenue
St. Louis, Missouri 63105
Re:GRAYBAR ELECTRIC CO INC
Registration Statement on Form S-1
Filed August 24, 2023
File No. 333-274186
Dear Matthew W. Geekie:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Brian Fetterolf at 202-551-6613 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Robert Endicott