# EDGAR Filing Document

**Accession Number:** 0000929008
**File Stem:** 0000000000-25-009561
**Filing Date:** 2025-9
**Character Count:** 4318
**Document Hash:** 64c884786418578255dac25e4195b53e
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-009561.hdr.sgml**: 20260211

**ACCESSION NUMBER**: 0000000000-25-009561

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250904

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** WESCO INTERNATIONAL INC
- **CENTRAL INDEX KEY:** 0000929008
- **STANDARD INDUSTRIAL CLASSIFICATION:** WHOLESALE-ELECTRICAL APPARATUS & EQUIPMENT, WIRING SUPPLIES [5063]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 251723342
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 001-14989

**BUSINESS ADDRESS:**
- **STREET 1:** 225 WEST STATION SQUARE DRIVE
- **STREET 2:** STE 700
- **CITY:** PITTSBURGH
- **STATE:** PA
- **ZIP:** 15219
- **BUSINESS PHONE:** 4124542200

**MAIL ADDRESS:**
- **STREET 1:** 225 WEST STATION SQUARE DRIVE
- **STREET 2:** STE 700
- **CITY:** PITTSBURGH
- **STATE:** PA
- **ZIP:** 15219

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** CDW HOLDING CORP
- **DATE OF NAME CHANGE:** 19971217
**PUBLIC REFERENCE ACCESSION NUMBER**: 0000929008-25-000005

## Text-Extract

```

                                                            September 4, 2025

David Schulz
Executive Vice President and Chief Financial Officer
WESCO International, Inc.
225 West Station Square Drive Suite 700
Pittsburgh PA 15219

       Re: WESCO International, Inc.
           Form 10-K for the Fiscal Year Ended December 31, 2024
           File No. 001-14989
Dear David Schulz:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comment(s).

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 10-K for the Fiscal Year Ended December 31, 2024
Management's Discussion and Analysis of Financial Condition and Results of
Operations
Liquidity and Capital Resources
Operating Activities, page 38

1.     Reported net cash provided by operating activities increased $608
million, or 123%,
       in fiscal 2024 compared to fiscal 2023. Your disclosure appears to
discuss how the
       reported net cash provided by operating activities was determined for
each period as
       already presented in the statement of cash flows. Your disclosure should
be a
       comparative analysis of the reason for the change between periods in the
reported
       amount of net operating cash for operating activities. Refer to Item
303(b) of
       Regulation S-K and all applicable instructions to paragraph (b)
regarding analysis of
       material changes in line items from period to period. Also refer to the
introductory
       paragraph of section IV.B and all of B.1 of Release No. 33-8350 for
guidance
       regarding the content of the analysis. Please revise your annual and
interim period
       disclosures as appropriate. In regard to the above noted increase in
fiscal 2024, it
       appears the change of $649 million in the amounts reported for accounts
payable in
       the statement of cash flows is a material contributing underlying factor
to be
 September 4, 2025
Page 2

       explained. It appears there was a use of cash in fiscal 2023 to pay down
accounts
       payable and a positive impact to cash in fiscal 2024 from an increase in
the balance of
       accounts payable that does not appear to generate cash.
        In closing, 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 Patrick Kuhn at 202-551-3308 or Doug Jones at
202-551-3309 with
any questions.

                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Trade &
Services

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._