TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo August 24, 2022 Matthew Geekie Senior Vice President GRAYBAR ELECTRIC CO INC 34 North Meramec Avenue St. Louis, Missouri 63105 Re: GRAYBAR ELECTRIC CO INC Registration Statement on Form S-1 Filed on August 18, 2022 File No. 333-266956 Dear Mr. Geekie: 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 Janice Adeloye at 202-551-3034 or Erin Jaskot at 202-551-3442 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services