United States securities and exchange commission logo
December 17, 2020
David S. Schulz
Senior Vice President and Chief Financial Officer
WESCO International Inc
225 West Station Square Drive Suite 700
Pittsburgh, Pennsylvania 15219
Re: WESCO International
Inc
Form 10-K for the
Fiscal Year Ended December 31, 2019
Filed February 24,
2020
Form 10-Q for the
Fiscal Quarter Ended September 30, 2020
Filed November 9,
2020
File No. 001-14989
Dear Mr. Schulz:
We have completed our review of your filings. 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.
Sincerely,
Division of Corporation Finance
Office of Trade & Services