SEC Comment Letter for Distribution Solutions Group, Inc. (DSGR) (CIK 0000703604) (DSGR) — Mar 25, 2010
Distribution Solutions Group, Inc. (DSGR) (CIK 0000703604)
Date: March 25, 2010 · CIK: 0000703604 · Accession: 0000000000-10-016345
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Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-4631 DIVISION OF CORPORATION FINANCE Mail Stop 4631 March 25, 2010 Ronald J. Knutson Senior Vice President and Chief Financial Officer Lawson Products, Inc. 1666 East Touhy Avenue Des Plains, Illinois 60018 Re: Lawson Products, Inc. Form 10-K for Fiscal Year Ended December 31, 2008 File No. 0-10546
Dear Mr. Knutson: 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 Bret Johnson, Staff Accountant, at (202) 551-3753 or, in his absence, to the undersigned at (202) 551-3689. S i n c e r e l y , John Hartz S e n i o r A s s i s t a n t C h i e f Accountant
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-4631
DIVISION OF
CORPORATION FINANCE
Mail Stop 4631 March 25, 2010 Ronald J. Knutson Senior Vice President and Chief Financial Officer Lawson Products, Inc.
1666 East Touhy Avenue
Des Plains, Illinois 60018
Re: Lawson Products, Inc.
Form 10-K for Fiscal Year Ended December 31, 2008
File No. 0-10546
Dear Mr. Knutson:
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 Bret Johnson, Staff Accountant, at (202) 551-3753 or, in his absence, to
the undersigned at (202) 551-3689. S i n c e r e l y , John Hartz S e n i o r A s s i s t a n t C h i e f
Accountant