TEXT-EXTRACT 2 filename2.txt 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