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SEC Comment Letter 0000000000-25-009214 to GRAYBAR ELECTRIC CO INC (CIK 0000205402)

GRAYBAR ELECTRIC CO INC (CIK 0000205402)
Date: Aug. 27, 2025 · CIK: 0000205402 · Accession: 0000000000-25-009214

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File numbers found in text: 333-289775

Date
August 27, 2025
Author
Division of
Form
UPLOAD
Company
GRAYBAR ELECTRIC CO INC (CIK 0000205402)

Letter

Re: Graybar Electric Co Inc Registration Statement on Form S-1 Filed August 22, 2025 File No. 333-289775 Dear Kathleen M. Mazzarella:

August 27, 2025

Kathleen M. Mazzarella President and Chief Executive Officer Graybar Electric Co Inc 34 North Meramec Avenue St. Louis, Missouri 63105

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 Scott Anderegg at 202-551-3342 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Trade &
Services
cc: Robert Endicott

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 August 27, 2025

Kathleen M. Mazzarella
President and Chief Executive Officer
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 22, 2025
 File No. 333-289775
Dear Kathleen M. Mazzarella:

 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 Scott Anderegg at 202-551-3342 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Trade &
Services
cc: Robert Endicott
</TEXT>
</DOCUMENT>