SEC Comment Letter for Distribution Solutions Group, Inc. (DSGR) (CIK 0000703604) (DSGR) — Nov 5, 2014
Distribution Solutions Group, Inc. (DSGR) (CIK 0000703604)
Date: Nov. 5, 2014 · CIK: 0000703604 · Accession: 0000000000-14-055279
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549 -4631
DIVISION OF
CORPORATION FINANCE
November 5, 2014
Via E-Mail
Mr. Ronald J. Knutson
Chief Financial Officer
Lawson Products Inc/New/DE
8770 W. Bryn Mawr Ave, Suite 900
Chicago, IL 60631
Re: Lawson Products Inc/New/DE
Form 10 -K for Fiscal Year Ended December 31, 2013
Filed February 20, 2014
Form DEF 14A
Filed March 28, 2014
File No. 0-10546
Dear Mr. Knutson :
We have reviewed your filing an d have the following comments. In some of our
comments, we may ask you to provide us with information so we may better understand your
disclosure.
Please respond to this letter within ten business days by amending your filing, by
providing the requested information, or by advising us when you will provide the requested
response. If you do not believe our comments apply to your facts and circumstances or do not
believe an amendment is appropriate, please tell us why in your response.
After reviewing the information you provide in response to these comments, we may
have additional comments.
Definitive Proxy Statement
Proxy card
1. In future filings please ensure that the proxy card clearly indicates that shareholders are
being asked to vote, on an advisory basis, to approve executive compensation. For
additional guidance, please see Question 169.07 of the Exchange Act Rules Compliance
and Disclosur e Interpretations.
Mr. Ronald Knutson
Lawson Products Inc/New/DE
November 5, 2014
Page 2
Closing Comments
We urge all persons who are responsible for the accuracy and adequacy of the disclosure
in the filing to be certain that the filing includes the information the Securities Exchange Act of
1934 and all applicable Exc hange Act rules require. Since the company and its management are
in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy
and adequacy of t he disclosures they have made.
In responding to our comments, please provide a written statement from the company
acknowledging that:
the company is responsible for the adequacy and accuracy of the disclosure in the
filing;
staff comments or changes to disclosure in response to staff comments do not
foreclose the C ommission from taking any action with respect to the filing; and
the company may not assert staff comments as a defense in any proceeding initiated
by the Commission or any person under the federal securities laws of the United
States.
You may contact S herry Haywood at (202) 551 -3345 , with questions regarding these
comments , or me at (202) 551 -3768 with any other questions.
Sincerely,
/s/ W. John Cash
W. John Cash
Branch Chief