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SEC Comment Letter for SCANSOURCE, INC. (SCSC) (CIK 0000918965) (SCSC) — Jul 10, 2009

SCANSOURCE, INC. (SCSC) (CIK 0000918965)
Date: July 10, 2009 · CIK: 0000918965 · Accession: 0000000000-09-036555

Financial Reporting Regulatory Compliance Business Model Clarity

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File numbers found in text: 000-26926

Date
July 7, 2009
Author
Barbara C. Jacobs
Form
UPLOAD
Company
SCANSOURCE, INC. (SCSC) (CIK 0000918965)

Letter

Division of Corporation Finance UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 Mail Stop 4561 July 7, 2009 Michael L. Baur Chief Executive Officer ScanSource, Inc. 6 Logue Court Greenville, South Carolina 29615 Re: ScanSource, Inc. Form 10-K for Fiscal Year Ended June 30, 2008 Filed August 28, 2008 File No. 000-26926

Dear Mr. Baur We have completed our review of your Form 10-K and related filings and have no further comments at this time. S i n c e r e l y , B a r b a r a C . J a c o b s A s s i s t a n t D i r e c t o r cc: Via Facsimile (864) 255-5489

Elizabeth O. Temple, Esq. Womble Carlyle

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Division of Corporation Finance UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

 Mail Stop 4561
July 7, 2009
 Michael L. Baur Chief Executive Officer ScanSource, Inc. 6 Logue Court Greenville, South Carolina 29615
Re: ScanSource, Inc.
Form 10-K for Fiscal Year Ended June 30, 2008
Filed August 28, 2008 File No. 000-26926

Dear Mr. Baur   We have completed our review of your Form 10-K and related filings and have no
further comments at this time.          S i n c e r e l y ,            B a r b a r a  C .  J a c o b s
        A s s i s t a n t  D i r e c t o r
   cc: Via Facsimile (864) 255-5489

 Elizabeth O. Temple, Esq.  Womble Carlyle