Mail Stop 7010 November 4, 2005 Mr. Charles A. Banks Wolseley plc Parkview 1220 Arlington Business Park, Theale Reading, Berkshire, RG7 4GA United Kingdom Re:	Wolseley plc 		Form 20-F for the fiscal year ended July 31, 2004 Filed November 18, 2004 File No. 1-15186 Dear Mr. Banks: We have completed our review of your Form 10-K and related filings and have no further comments at this time. If you have any further questions regarding our review of your filings, please direct them to Jennifer Thompson, Staff Accountant, at (202) 551-3737 or, in her absence, to the undersigned at (202) 551-3768. 								Sincerely, 								John Cash 								Accounting Branch Chief UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE