SEC Comment Letter for Distribution Solutions Group, Inc. (DSGR) (CIK 0000703604) (DSGR) — May 12, 2008
Distribution Solutions Group, Inc. (DSGR) (CIK 0000703604)
Date: May 12, 2008 · CIK: 0000703604 · Accession: 0000000000-08-024298
AI Filing Summary & Sentiment
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Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010
DIVISION OF CORPORATION FINANCE
Mail Stop 7010 May 12, 2008 Mr. Scott F. Stephens Chief Financial Officer Lawson Products, Inc. 1666 East Touhy Avenue Des Plaines, Illinois 60018 Re: Lawson Products, Inc. Form 10-K for the Fiscal Year Ended December 31, 2007 Filed March 12, 2008 File No. 0-10546 Definitive Proxy Statement on Schedule 14A Filed April 21, 2008 File No. 0-10546 Dear Mr. Stephens: We have completed our review of your Fo rm 10-K and related filings and have no further comments at this time. If you have any further questions regard ing our review of your filings, please direct them to the undersigned at (202) 551-3235. Sincerely, Jessica S. Kane Staff Attorney
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
Mail Stop 7010 May 12, 2008 Mr. Scott F. Stephens Chief Financial Officer Lawson Products, Inc. 1666 East Touhy Avenue Des Plaines, Illinois 60018
Re: Lawson Products, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2007
Filed March 12, 2008 File No. 0-10546 Definitive Proxy Statement on Schedule 14A Filed April 21, 2008 File No. 0-10546
Dear Mr. Stephens:
We have completed our review of your Fo rm 10-K and related filings and have no
further comments at this time.
If you have any further questions regard ing our review of your filings, please
direct them to the undersigned at (202) 551-3235.
Sincerely, Jessica S. Kane Staff Attorney