TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo February 15, 2022 H. Andrew DeFerrari Senior Vice President and Chief Financial Officer Dycom Industries, Inc. 11780 US Highway 1, Suite 600 Palm Beach Gardens, Florida 33408 Re: Dycom Industries, Inc. Form 10-K for the fiscal year ended January 30, 2021 Filed March 5, 2021 File No. 001-10613 Dear Mr. DeFerrari: We have completed our review of your filing. 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 Real Estate & Construction