[Letterhead of Holland & Knight LLP]
| July 19, 2005 | STEPHEN P. ARTUSI (561) 650-8352
Internet Address: stephen.artusi@hklaw.com |
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
| Re: | Hughes Supply, Inc. Registration Statement on Form S-4/A File No. 333-124792 and 333-124792-01 through 38 |
Ladies and Gentlemen:
On behalf of Hughes Supply, Inc. and the subsidiaries of Hughes Supply, Inc. that are additional registrants with respect to the above-referenced Registration Statement, we transmit via EDGAR for filing with the Commission Pre-Effective Amendment No. 2 to the above-referenced Registration Statement.
Please note that, pursuant to my telephone discussion with Andrew Schoeffler of the Staff earlier this afternoon, we are refiling Pre-Effective Amendment No. 2 to the above-referenced Registration Statement because, due to a filing error, the financial statement portion of the prospectus was omitted from the version of Pre-Effective Amendment No. 2 that was filed with the Commission earlier today.
Please direct any questions with respect to the foregoing to the undersigned by telephone to (561) 650-8352.
Very truly yours,
HOLLAND & KNIGHT LLP | ||
| By: | /s/ Stephen P. Artusi | |
| Stephen P. Artusi | ||
