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SEC Comment Letter for SCANSOURCE, INC. (SCSC) (CIK 0000918965) (SCSC) — Jun 14, 2011

SCANSOURCE, INC. (SCSC) (CIK 0000918965)
Date: June 14, 2011 · CIK: 0000918965 · Accession: 0000000000-11-036499

Regulatory Compliance Financial Reporting Internal Controls

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Confidence
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Reasoning

File numbers found in text: 000-26926

Date
June 14, 2011
Author
/s/ Craig Wilson
Form
UPLOAD
Company
SCANSOURCE, INC. (SCSC) (CIK 0000918965)

Letter

June 14, 2011 Via E-mail Michael L. Baur Chief Executive Officer Scan Source , Inc. 6 Logue Court Greenville, SC 29615 Re: Scan Source , Inc. Form 10-K for the Fiscal Year Ended June 30, 2010 Filed August 26, 2010 Form 10-Q for the Fiscal Qu arter Ended September 30, 2010 Filed November 3, 2010 File No. 000-26926

Dear Mr. Baur: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not fore close the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Craig Wilson
Craig Wilson Senior Assistant Chief Accountant

Show Raw Text
June 14, 2011
 Via E-mail

Michael L. Baur Chief Executive Officer Scan Source , Inc.
6 Logue Court Greenville, SC 29615
Re: Scan Source , Inc.
 Form 10-K for the Fiscal Year Ended June 30, 2010
Filed August 26, 2010 Form 10-Q for the Fiscal Qu arter Ended September 30, 2010
Filed November 3, 2010 File No. 000-26926

Dear Mr. Baur:
We have completed our review of your f ilings.  We remind you that our comments or
changes to disclosure in res ponse to our comments do not fore close the Commission from taking
any action with respect to the company or the filings and the company may not assert staff
comments as a defense in any proceeding ini tiated by the Commission or any person under the
federal securities laws of the United States.  We urge all pers ons who are responsible for the
accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
  /s/ Craig Wilson
Craig Wilson Senior Assistant Chief Accountant