SEC Comment Letter for Distribution Solutions Group, Inc. (DSGR) (CIK 0000703604) (DSGR) — Nov 25, 2014

Distribution Solutions Group, Inc. (DSGR) (CIK 0000703604)
Date: Nov. 25, 2014 · CIK: 0000703604 · Accession: 0000000000-14-060131

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

November 25, 2014

Author

/s/ W. John Cash

Form

UPLOAD

Company

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

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 -4631 DIVISION OF CORPORATION FINANCE November 25, 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 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 assert staff comments as a defense in any proceeding initiated by th e 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/ W. John Cash

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549 -4631

DIVISION OF
CORPORATION FINANCE
         November 25, 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 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 assert staff
comments as a defense in any proceeding initiated by th e 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/ W. John Cash

W. John Cash
Branch Chief

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