# CORRESP — GRAYBAR ELECTRIC CO INC  (CIK 0000205402)

> <strong>GRAYBAR ELECTRIC CO INC  (CIK 0000205402) → SEC staff</strong> · filed 2026-01-27 · SIC 5063

## What is this

A CORRESP letter is the company's written reply to the SEC during a filing review. Responses include accounting position arguments, restatement assessments, and clarifying disclosures. Released to EDGAR alongside the SEC's UPLOAD letters.

## Key facts

- **Accession number:** 0000205402-26-000005
- **Form:** CORRESP
- **Filer:** GRAYBAR ELECTRIC CO INC  (CIK 0000205402)
- **CIK:** 0000205402
- **Filed:** 2026-01-27
- **SIC industry:** 5063
- **HQ:** St Louis, MO

## Primary source

PDF letter: https://www.sec.gov/Archives/edgar/data/205402/000020540226000005/filename1.htm

EDGAR review history for this filer: https://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&CIK=205402&type=UPLOAD&dateb=&owner=include&count=40

## Other comment-letter activity for GRAYBAR ELECTRIC CO INC  (CIK 0000205402)

- UPLOAD — 2025-12-29 — /comment-letter/0000000000-25-011881
- CORRESP — 2025-11-14 — /comment-letter/0000205402-25-000052

## Citation

> US Securities and Exchange Commission, EDGAR CORRESP comment letter, GRAYBAR ELECTRIC CO INC  (CIK 0000205402) (CIK 0000205402), filed 2026-01-27, accession 0000205402-26-000005. Retrieved via MORVS 2026-11-03 from https://api.morvs.ai/comment-letter/0000205402-26-000005.

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*[SEC comment letters dataset](/datasets/sec-comment-letters) · CC0 1.0*
