SEC Comment Letter for Distribution Solutions Group, Inc. (DSGR) (CIK 0000703604) (DSGR) — Aug 3, 2006
Distribution Solutions Group, Inc. (DSGR) (CIK 0000703604)
Date: Aug. 3, 2006 · CIK: 0000703604 · Accession: 0000000000-06-036524
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UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE August 3, 2006 via U.S. mail and facsimile Mr. Robert J. Washlow Chief Executive Officer Lawson Products, Inc. 1666 East Touhy Avenue Des Plaines, IL 60018
RE: Form 10-K for the Fiscal Year Ended December 31, 2005 Form 10-Q for the Fiscal Quarter Ended March 31, 2006 File No. 0-10546
Dear Mr. Washlow:
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 questions regarding this co mment, please direct them to Meagan Caldwell, Staff Accountant, at (202) 551-3754 in her absen ce, Anne McConnell, Staff Accountant, at (202) 551-3709.
S i n c e r e l y ,
John Cash A c c o u n t i n g B r a n c h C h i e f
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
August 3, 2006
via U.S. mail and facsimile
Mr. Robert J. Washlow
Chief Executive Officer
Lawson Products, Inc.
1666 East Touhy Avenue
Des Plaines, IL 60018
RE: Form 10-K for the Fiscal Year Ended December 31, 2005
Form 10-Q for the Fiscal Quarter Ended March 31, 2006
File No. 0-10546
Dear Mr. Washlow:
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 questions regarding this co mment, please direct them to Meagan
Caldwell, Staff Accountant, at (202) 551-3754 in her absen ce, Anne McConnell, Staff
Accountant, at (202) 551-3709.
S i n c e r e l y ,
John Cash
A c c o u n t i n g B r a n c h C h i e f