SEC Comment Letter for WESCO INTERNATIONAL INC (WCC) (CIK 0000929008) (WCC) — Feb 2, 2012
WESCO INTERNATIONAL INC (WCC) (CIK 0000929008)
Date: Feb. 2, 2012 · CIK: 0000929008 · Accession: 0000000000-12-005864
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-14989
Letter
February 2, 2012 Via Email Mr. John J. Engel Chief Executive Officer WESCO International, Inc. 225 West Station Square Drive, Suite 700 Pittsburgh, Pennsylvania 15219
Re: WESCO International, Inc. Form 10-K for the Year Ended December 31, 2010 Filed February 25, 2011 File No. 001-14989
Dear Mr. Engel: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Kevin L. Vaughn Kevin L. Vaughn Accounting Branch Chief
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February 2, 2012 Via Email Mr. John J. Engel Chief Executive Officer WESCO International, Inc. 225 West Station Square Drive, Suite 700 Pittsburgh, Pennsylvania 15219 Re: WESCO International, Inc. Form 10-K for the Year Ended December 31, 2010 Filed February 25, 2011 File No. 001-14989 Dear Mr. Engel: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Kevin L. Vaughn Kevin L. Vaughn Accounting Branch Chief