August 21, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Taylor Beech
Re: | MSC Industrial Direct Co., Inc. Registration Statement on Form S-4/A filed August 21, 2023 (File No. 333-273418) |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, MSC Industrial Direct Co., Inc. hereby respectfully requests that the Securities and Exchange Commission accelerate the effective date of the above referenced Registration Statement to 2:00 p.m., Eastern Time, on Wednesday, August 23, 2023, or as soon as practicable thereafter, or at such other time as the Company or its outside counsel, Moore & Van Allen PLLC, requests by telephone that such Registration Statement be declared effective.
Should you have any questions with respect to this matter, please contact Ryan Hart at (704) 331-3726 or the undersigned.
Very truly yours,
MSC INDUSTRIAL DIRECT CO., INC.
/s/ Neal Dongre | |
Neal Dongre | |
Vice President, General Counsel and Corporate Secretary |
cc: | Ryan Hart, Moore & Van Allen PLLC |