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Correspondence 0001193125-24-097080 from Ferguson Enterprises Inc. /DE/ (FERG) (CIK 0002011641) (FERG)

Ferguson Enterprises Inc. /DE/ (FERG) (CIK 0002011641)
Date: April 16, 2024 · CIK: 0002011641 · Accession: 0001193125-24-097080

AI Filing Summary & Sentiment

File numbers found in text: 333-277589

Date
April 16, 2024
Author
/s/ Ian Graham
Form
CORRESP
Company
Ferguson Enterprises Inc. /DE/ (FERG) (CIK 0002011641)

Letter

Ferguson Enterprises Inc.

751 Lakefront Commons

Newport News, Virginia 23606

April 16, 2024

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

Office of Trade & Services

100 F Street, N.E.

Washington, D.C. 20549-3561

Attention: Brian Fetterolf

Re:

Ferguson Enterprises Inc. Registration Statement on Form S-4

File No. 333-277589

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Ferguson Enterprises Inc. (the “Company”) hereby requests acceleration of the effective date of the above-referenced Registration Statement on Form S-4, File No. 333-277589 (the “Registration Statement”) to 9:00 a.m., Eastern Time, on April 18, 2024, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Kirkland & Ellis LLP, request by telephone that such Registration Statement be declared effective.

Please contact Sophia Hudson at (212) 446-4750 or Asher Qazi at (212) 390-4462, of Kirkland & Ellis LLP, special counsel to the Company, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.

Sincerely,
/s/ Ian Graham

Show Raw Text
CORRESP
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CORRESP

 Ferguson Enterprises Inc.

751 Lakefront Commons

Newport News, Virginia 23606

April 16, 2024

 VIA EDGAR

Securities and Exchange Commission

 Division of Corporation
Finance

 Office of Trade & Services

 100 F Street,
N.E.

 Washington, D.C. 20549-3561

 Attention: Brian
Fetterolf

Re:

 Ferguson Enterprises Inc. Registration Statement on Form S-4

File No. 333-277589

 Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Ferguson Enterprises Inc. (the “Company”) hereby requests
acceleration of the effective date of the above-referenced Registration Statement on Form S-4, File No. 333-277589 (the “Registration Statement”)
to 9:00 a.m., Eastern Time, on April 18, 2024, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Kirkland & Ellis LLP, request by telephone that such Registration Statement be
declared effective.

 Please contact Sophia Hudson at (212) 446-4750 or Asher Qazi at (212) 390-4462, of Kirkland & Ellis LLP, special counsel to the Company, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.

Sincerely,

/s/ Ian Graham

 Ian Graham

 Corporate Secretary