February 2, 1999 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Ladies and Gentlemen: Reference is made to the Agreement and Plan of Merger (the "Merger Agreement") dated January 27, 1999 by and between AFC Cable...

                                                     Exhibit 2.3

                                                     February 2, 1999



Securities and Exchange Commission
000 Xxxxx Xxxxxx, X.X.
Washington, D.C.  20549

Ladies and Gentlemen:

         Reference is made to the Agreement and Plan of Merger (the "Merger
Agreement") dated January 27, 1999 by and between AFC Cable Systems, Inc., TB
Acquisition Corp. and Xxxxxx & Xxxxx Corporation, which is an exhibit to the
Registrant's Current Report on Form 8-K (the "Current Report") filed today with
the Securities and Exchange Commission (the "Commission"). The Registrant hereby
agrees to furnish to the Commission, upon request, a copy of any annex, schedule
or exhibit to the Merger Agreement omitted from the copy of such agreement filed
as an exhibit to the Current Report.

                                                     Very truly yours,

                                                     AFC CABLE SYSTEMS, INC.


                                                     By:/S/ XXXXXXX X. XXXXXX
                                                        ------------------------
                                                         Xxxxxxx X. Xxxxxx
                                                         Chief Financial Officer