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SEC Comment Letter for WESCO INTERNATIONAL INC (WCC) (CIK 0000929008) (WCC) — Dec 20, 2016

WESCO INTERNATIONAL INC (WCC) (CIK 0000929008)
Date: Dec. 20, 2016 · CIK: 0000929008 · Accession: 0000000000-16-105817

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File numbers found in text: 333-215008

Date
December 20, 2016
Author
/s/ Heather Percival for
Form
UPLOAD
Company
WESCO INTERNATIONAL INC (WCC) (CIK 0000929008)

Letter

Mail Stop 3030 December 20, 2016 Via E -mail David S. Schulz Chief Financial Officer WESCO International, Inc. 225 West Station Square Drive, Suite 700 Pittsburgh, Pennsylvania 15219

Re: WESCO International, Inc. Registration Statement on Form S-4 Filed December 9, 2016 File No. 333-215008

Dear Mr. Schulz :

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 absenc e of action by the staff.

Please contact Heather Percival at (202) 551 -3498 with any questions.

Sincerely,
/s/ Heather Percival for

Show Raw Text
Mail Stop 3030
December 20, 2016

Via E -mail
David S. Schulz
Chief Financial Officer
WESCO International, Inc.
225 West Station Square Drive, Suite 700
Pittsburgh, Pennsylvania 15219

Re: WESCO International, Inc.
  Registration Statement on Form S-4
Filed  December 9, 2016
  File No.  333-215008

Dear Mr. Schulz :

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 absenc e of action by the staff.

Please  contact Heather Percival  at (202) 551 -3498  with any questions.

Sincerely,

 /s/ Heather Percival for

Amanda Ravitz
Assistant Director
Office of Electronics and Machinery

cc: Michael J. Solecki
 Jones Day