-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, EZYctptgbmi6t3+XdLriNUyOVEbzxBnyHzGuVgJqZAEsAog7PUu2rvK0avWnToZo vWCqKnw5I7jYbJHWDuChJg== 0000277135-10-000015.txt : 20100621 0000277135-10-000015.hdr.sgml : 20100621 20100409142927 ACCESSION NUMBER: 0000277135-10-000015 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100409 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GRAINGER W W INC CENTRAL INDEX KEY: 0000277135 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-DURABLE GOODS [5000] IRS NUMBER: 361150280 STATE OF INCORPORATION: IL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 100 GRAINGER PARKWAY CITY: LAKE FOREST STATE: IL ZIP: 60045-5201 BUSINESS PHONE: 847-535-1000 MAIL ADDRESS: STREET 1: 100 GRAINGER PARKWAY CITY: LAKE FOREST STATE: IL ZIP: 60045 CORRESP 1 filename1.htm corresp.htm


April 8, 2010

Mr. Robert Babula
Staff Accountant
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street NE
Washington, DC 20549-0404

Re: W.W. Grainger, Inc.
       Form 10-K for the Year Ended December 31, 2009
       Filed February 25, 2010
       Form No. 1-05684

Dear Mr. Babula:

Per our conversation on April 8, 2010, this letter confirms our receipt by fax on the 6th of April of a comment letter signed by Mr. Andrew Mew, Accounting Branch Chief.  This letter also confirms an extension of the 10 business day deadline in Mr. Mew’s letter of April, 6, 2010 by another 10 business days.  Accordingly, we plan to respond no later than May 4, 2010.

As discussed we will contact you directly if we have any questions.  Conversely feel free to contact me directly at 847-535-1173.

Sincerely,


 
/s/ Gregory S. Irving
Gregory S. Irving
VP Finance & Controller, Chief Accounting Officer
W.W. Grainger, Inc.

 

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