United States securities and exchange commission logo August 26, 2021 K. M. Mazzarella Chief Executive Officer Graybar Electric Company, Inc. 34 North Meramec Avenue St. Louis, Missouri 63105 Re: Graybar Electric Company, Inc. Registration Statement on Form S-1 Filed August 19, 2021 File No. 333-258927 Dear Ms. Mazzarella: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Katherine Bagley at (202) 551-2545 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Robert J. Endicott, Esq.