SEC Comment Letter 0000000000-23-008223 to MSC INDUSTRIAL DIRECT CO INC (MSM) (CIK 0001003078) (MSM)
MSC INDUSTRIAL DIRECT CO INC (MSM) (CIK 0001003078)
Date: Aug. 1, 2023 · CIK: 0001003078 · Accession: 0000000000-23-008223
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File numbers found in text: 333-273418
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United States securities and exchange commission logo
August 1, 2023
Neal Dongre
Vice President, General Counsel and Corporate Secretary
MSC INDUSTRIAL DIRECT CO INC
515 Broadhollow Road, Suite 1000
Melville, New York 11747
Re:MSC INDUSTRIAL DIRECT CO INC
Registration Statement on Form S-4
Filed July 25, 2023
File No. 333-273418
Dear Neal Dongre:
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 Taylor Beech at 202-551-4515 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: D. Ryan Hart, Esq.