<SEC-DOCUMENT>0001193125-16-789680.txt : 20170127
<SEC-HEADER>0001193125-16-789680.hdr.sgml : 20170127
<ACCEPTANCE-DATETIME>20161209161355
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-16-789680
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20161209

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			WESCO INTERNATIONAL INC
		CENTRAL INDEX KEY:			0000929008
		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-ELECTRICAL APPARATUS & EQUIPMENT, WIRING SUPPLIES [5063]
		IRS NUMBER:				251723342
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		225 WEST STATION SQUARE DRIVE
		STREET 2:		STE 700
		CITY:			PITTSBURGH
		STATE:			PA
		ZIP:			15219
		BUSINESS PHONE:		4124542200

	MAIL ADDRESS:	
		STREET 1:		225 WEST STATION SQUARE DRIVE
		STREET 2:		STE 700
		CITY:			PITTSBURGH
		STATE:			PA
		ZIP:			15219

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CDW HOLDING CORP
		DATE OF NAME CHANGE:	19971217

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			WESCO DISTRIBUTION INC
		CENTRAL INDEX KEY:			0001064796
		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-ELECTRICAL APPARATUS & EQUIPMENT, WIRING SUPPLIES [5063]
		IRS NUMBER:				251723345
		STATE OF INCORPORATION:			DE

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		COMMERCE COURT
		STREET 2:		4 STATION SQUARE SUITE 700
		CITY:			PITTSBURG
		STATE:			PA
		ZIP:			15219
		BUSINESS PHONE:		4124542254
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">December&nbsp;9, 2016 </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Correspondence Filing Via EDGAR </U></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">United States
Securities and Exchange Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street, N.E. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, DC 20549 </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B>Re:</B></TD>
<TD ALIGN="left" VALIGN="top"><B>WESCO Distribution, Inc. </B></TD></TR></TABLE>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B>&nbsp;&nbsp;&nbsp;&nbsp;</B></TD>
<TD ALIGN="left" VALIGN="top"><B>Registration Statement on Form S-4 </B></TD></TR></TABLE>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B>&nbsp;&nbsp;&nbsp;&nbsp;</B></TD>
<TD ALIGN="left" VALIGN="top"><B>Filed December&nbsp;9, 2016 </B></TD></TR></TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ladies and Gentlemen: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">On the date hereof, WESCO Distribution, Inc., a Delaware corporation (the &#147;<U>Company</U>&#148;), and WESCO International, Inc., (the
&#147;<U>Guarantor</U>&#148; and, together with the Company, the &#147;<U>Registrants</U>&#148;) filed with the Securities and Exchange Commission (the &#147;<U>Commission</U>&#148;) the Registration Statement on Form S-4 relating to the offer to
exchange (the &#147;<U>Exchange Offer</U>&#148;) up to $350,000,000 aggregate principal amount of the Company&#146;s 5.375% Senior Notes due 2024 (the &#147;<U>Exchange Notes</U>&#148;) registered under the Securities Act of 1933 (the
&#147;<U>Securities Act</U>&#148;), for any and all of the Company&#146;s outstanding 5.375% Senior Notes due 2024, which were issued on June&nbsp;15, 2016. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Registrants are registering the Exchange Offer in reliance on the Commission staff&#146;s position enunciated in the letters issued to
<I>Exxon Capital Holdings Corporation</I> (available May&nbsp;13, 1988), <I>Morgan Stanley&nbsp;&amp; Co. Incorporated</I> (available June&nbsp;5, 1991) and <I>Shearman&nbsp;&amp; Sterling</I> (available July&nbsp;2, 1993). In accordance with the
Commission staff&#146;s position set forth in those letters, the Registrants make the following representations to the Commission: </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">1.</TD>
<TD ALIGN="left" VALIGN="top">The Registrants have not entered into any arrangement or understanding with any person to distribute the Exchange Notes to be received in the Exchange Offer and, to the best of the Registrants&#146; information and
belief, each person participating in the Exchange Offer is acquiring the Exchange Notes in its ordinary course of business and has no arrangement or understanding to participate in the distribution of the Exchange Notes to be received in the
Exchange Offer. </TD></TR></TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">2.</TD>
<TD ALIGN="left" VALIGN="top">The Registrants will make each participant in the Exchange Offer aware (through the Exchange Offer prospectus or otherwise) that if such person is using the Exchange Offer to participate in the distribution of the
Exchange Notes to be acquired in the Exchange Offer, such person (a)&nbsp;cannot rely on the Commission staff&#146;s position enunciated in <I>Exxon Capital Holdings Corporation</I> or similar letters and (b)&nbsp;must comply with the registration
and prospectus delivery requirements of the Securities Act in connection with a secondary resale transaction. The Registrants acknowledge that such a secondary resale transaction should be covered by an effective registration statement containing
the selling stockholder information required by Item&nbsp;507 of Regulation S-K promulgated under the Securities Act. </TD></TR></TABLE>

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<TD WIDTH="4%" VALIGN="top" ALIGN="left">3.</TD>
<TD ALIGN="left" VALIGN="top">The Registrants will make each participant in the Exchange Offer aware (through the Exchange Offer prospectus or otherwise) that (a)&nbsp;any broker-dealer holding existing securities acquired for its own account as a
result of market-making activities or other trading activities, and who receives Exchange Notes in exchange for such existing securities pursuant to the Exchange Offer, may be a statutory underwriter and must deliver a prospectus meeting the
requirements of the Securities Act as described in (2)&nbsp;above in connection with any resale of such Exchange Notes; (b)&nbsp;by executing the letter of transmittal or similar documentation, any such broker-dealer represents that it will deliver
a prospectus meeting the requirements of the Securities Act in connection with any resale of Exchange Notes received in respect of such existing securities pursuant to the Exchange Offer; and (c)&nbsp;any such broker-dealer must confirm that it has
not entered into any arrangement or understanding with the Registrants or an affiliate of the Registrants to distribute Exchange Notes. The Registrants will include in the letter of transmittal or similar documentation a statement to the effect that
by so acknowledging and by delivering a prospectus, a broker-dealer will not be deemed to admit that it is an &#147;underwriter&#148; within the meaning of the Securities Act. </TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Registrants will include, in the transmittal letter or similar documentation to be executed by the exchange offeree in order to
participate in the Exchange Offer, representations to the effect that (a)&nbsp;the exchange offeree is acquiring the Exchange Notes in its ordinary course of business; (b)&nbsp;by accepting the Exchange Offer, the exchange offeree represents that it
is not engaged in, does not intend to engage in and has no arrangement or understanding with any person to participate in a distribution of the Exchange Notes; and (c)&nbsp;the offeree is not an &#147;affiliate&#148; of the Registrants within the
meaning of Rule 405 under the Securities Act. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;* </P>

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<TD VALIGN="top" COLSPAN="5">Very truly yours,</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="5"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="5">WESCO DISTRIBUTION, INC.</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="4"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">By:&nbsp;</TD>
<TD VALIGN="bottom" STYLE="BORDER-BOTTOM:1px solid #000000">&nbsp;</TD>
<TD VALIGN="top" COLSPAN="3" STYLE="BORDER-BOTTOM:1px solid #000000">/s/ David S. Schulz</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">Name:&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">David S. Schulz</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">Title:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Senior Vice President and Chief</P> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman">Financial
Officer</P></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="5"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="5">WESCO INTERNATIONAL, INC.</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="4"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">By:&nbsp;</TD>
<TD VALIGN="bottom" STYLE="BORDER-BOTTOM:1px solid #000000">&nbsp;</TD>
<TD VALIGN="top" COLSPAN="3" STYLE="BORDER-BOTTOM:1px solid #000000">/s/ David S. Schulz</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">Name:&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">David S. Schulz</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">Title:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Senior Vice President and Chief</P> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman">Financial
Officer</P></TD></TR>
</TABLE></DIV> <P STYLE="font-size:18pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">cc:</TD>
<TD ALIGN="left" VALIGN="top">Michael J. Solecki, Esq. (Jones Day) </TD></TR></TABLE> <P STYLE="margin-top:120pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">[Signature Page to Exxon Letter] </P>
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