Mail Stop 3030
September 11, 2017
Mr. Martin James
Senior Assistant Chief Accountant
Office of Electronics and Machinery
United States Securities and Exchange Commission
Washington, D.C. 20549
| Re: | Houston Wire & Cable Company Form 10-K for the Fiscal Year Ended December 31, 2016 Filed March 24, 2017 File No. 1-34361 |
Dear Mr. James,
I acknowledged receipt of your letter of September 8, 2017 and respectfully request an extension of time outside of the ten business days outlined in your letter. I am going to the United Kingdom this Wednesday and will not return to the office until Monday September 25, 2017. Accordingly, in order to provide a full and complete response to your questions if satisfactory with you, I will reply to you no later than Friday October 6, 2017.
I have talked to your college Mr. Michael Fay concerning this request for an extension. I look forward to hearing from you.
| Best Regards, | ||
| /s/ Nicol G. Graham | ||
| Nicol G. Graham | ||
| CFO, Treasurer and Secretary | ||
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