SEC Comment Letter 0000000000-23-003126 to MSC INDUSTRIAL DIRECT CO INC (MSM) (CIK 0001003078) (MSM)
MSC INDUSTRIAL DIRECT CO INC (MSM) (CIK 0001003078)
Date: March 28, 2023 · CIK: 0001003078 · Accession: 0000000000-23-003126
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File numbers found in text: 001-14130
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United States securities and exchange commission logo
March 28, 2023
Kristen Actis-Grande
Executive Vice President andChief Financial Officer
MSC Industrial Direct Co., Inc.
515 Broadhollow Road
Suite 1000
Melville, NY 11747
Re:MSC Industrial Direct Co., Inc.
Form 10-K for the Fiscal Year Ended September 3, 2022
Filed October 20, 2022
File No. 001-14130
Dear Kristen Actis-Grande:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Trade & Services