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SEC Comment Letter for GLOBAL INDUSTRIAL Co (GIC) (CIK 0000945114) (GIC) — Jun 1, 2005

GLOBAL INDUSTRIAL Co (GIC) (CIK 0000945114)
Date: June 1, 2005 · CIK: 0000945114 · Accession: 0000000000-05-026773

AI Filing Summary & Sentiment

Date
May 12, 2005
Author
Anthony Watson
Form
UPLOAD
Company
GLOBAL INDUSTRIAL Co (GIC) (CIK 0000945114)

Letter

May 12, 2005 By Facsimile and U.S. Mail Mr. Steven Goldschein Senior Vice President and CFO Systemax Inc. 11 Harbor Park Drive Port Washington, New York 11050

RE: Systemax Inc., Inc. Item 4.02 Form 8-K filed May 11, File No. 1-13792

Dear Mr. Goldschein:

We have reviewed your Item 4.02 Form 8-K for compliance with the form requirements and have the following comment.

1. Please amend your report to include the specific nature of the inventory errors. Your current disclosure is silent in this regard.

You should file an amendment in response to these comments on or before May 19, 2005.

If you have any questions regarding these comments, please direct them to Anthony Watson, Staff Accountant, at (202) 551-3318.

Sincerely,
Anthony Watson
Staff Accountant
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Show Raw Text
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<FILENAME>filename1.txt
<TEXT>

May 12, 2005

By Facsimile and U.S. Mail

Mr. Steven Goldschein
Senior Vice President and CFO
Systemax Inc.
11 Harbor Park Drive
Port Washington, New York 11050

		RE:	Systemax Inc., Inc. Item 4.02 Form 8-K filed May
11,
2005
			File No.  1-13792

Dear Mr. Goldschein:

	We have reviewed your Item 4.02 Form 8-K for compliance with
the
form requirements and have the following comment.

1.	Please amend your report to include the specific nature of
the
inventory errors.  Your current disclosure is silent in this
regard.

You should file an amendment in response to these comments on or
before May 19, 2005.

If you have any questions regarding these comments, please direct
them to Anthony Watson, Staff Accountant, at (202) 551-3318.

							Sincerely,

							Anthony Watson
						Staff Accountant
??

??

??

??

		April 28, 2005
		Page 1

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