SEC Comment Letter 0000000000-24-014345 to Core & Main, Inc. (CNM) (CIK 0001856525) (CNM)
Core & Main, Inc. (CNM) (CIK 0001856525)
Date: Dec. 31, 2024 · CIK: 0001856525 · Accession: 0000000000-24-014345
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File numbers found in text: 001-40650
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December 30, 2024
Mark R. Witkowski
Chief Financial Officer
Core & Main, Inc.
1830 Craig Park Court
St. Louis, Missouri 63146
Re:Core & Main, Inc.
Form 10-K for Fiscal Year Ended January 28, 2024
File No. 001-40650
Dear Mark R. Witkowski:
We have completed our review of your filings. 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