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
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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