December 8, 2014
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
Dear Sirs/Madams:
We have read Item 4 of Dycom Industries, Inc.’s Form 8-K dated December 4, 2014, and have the following comments:
| 1. | We agree with the statements made in the second, third and fourth paragraphs. |
| 2. | We have no basis on which to agree or disagree with the statements made in the first and fifth paragraphs. |
Yours truly,
/s/ DELOITTE & TOUCHE LLP
Miami, Florida