SEC Comment Letter 0000000000-24-002725 to Ferguson Enterprises Inc. /DE/ (FERG) (CIK 0002011641) (FERG)
Ferguson Enterprises Inc. /DE/ (FERG) (CIK 0002011641)
Date: March 12, 2024 · CIK: 0002011641 · Accession: 0000000000-24-002725
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File numbers found in text: 333-277589
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United States securities and exchange commission logo
March 12, 2024
Kevin Murphy
President & Chief Executive Officer
Ferguson Enterprises Inc.
751 Lakefront Commons
Newport News, Virginia 23606
Re:Ferguson Enterprises Inc.
Registration Statement on Form S-4
Filed March 1, 2024
File No. 333-277589
Dear Kevin Murphy:
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 Brian Fetterolf at 202-551-6613 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Asher A. Qazi