TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo August 30, 2023 Matthew W. Geekie Senior Vice President, Secretary and General Counsel GRAYBAR ELECTRIC CO INC 34 North Meramec Avenue St. Louis, Missouri 63105 Re: GRAYBAR ELECTRIC CO INC Registration Statement on Form S-1 Filed August 24, 2023 File No. 333-274186 Dear Matthew W. 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 Brian Fetterolf at 202-551-6613 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Robert Endicott