TEXT-EXTRACT 2 filename2.txt 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