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
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File numbers found in text: 333-277589
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CORRESP 1 filename1.htm 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