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8-K - CURRENT REPORT - DYCOM INDUSTRIES INCss408194_8k.htm

 
 
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