SEC Comment Letter for Distribution Solutions Group, Inc. (DSGR) (CIK 0000703604) (DSGR) — Sep 12, 2012

Distribution Solutions Group, Inc. (DSGR) (CIK 0000703604)
Date: Sept. 12, 2012 · CIK: 0000703604 · Accession: 0000000000-12-049733

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

December 31, 2011

Author

/s/ Rufus Decker for

Form

UPLOAD

Company

Distribution Solutions Group, Inc. (DSGR) (CIK 0000703604)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE September 12 , 2012 Via E-Mail Mr. Ronald Knutson Chief Financial Officer Lawson Products Inc/New/DE 1666 East Touhy Avenue Des Plaines, IL 60018

Re: Lawson Products Inc /New/DE Form 10 -K for Fiscal Year Ended December 31, 2011 Filed March 1, 2012 File No. 0-10546

Dear Mr. Knutson :

We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not as sert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Rufus Decker for

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

DIVISION OF
CORPORATION FINANCE
         September 12 , 2012

Via E-Mail
Mr. Ronald Knutson
Chief Financial Officer
Lawson Products Inc/New/DE
1666 East Touhy Avenue
Des Plaines, IL  60018

 Re: Lawson Products Inc /New/DE
  Form 10 -K for Fiscal Year Ended December 31, 2011
Filed March 1, 2012
  File No.   0-10546

Dear Mr.  Knutson :

We have completed our review of your filings.  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing s and the company may not as sert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the
information the Securities Exchange Act of 1934 and all applicable rules require.

        Sincerely,

        /s/ Rufus Decker for

W. John Cash
Branch Chief

SecProbe.io