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SEC Comment Letter for INDUSTRIAL DISTRIBUTION GROUP INC (CIK 0001042351) — Jun 10, 2005

INDUSTRIAL DISTRIBUTION GROUP INC (CIK 0001042351)
Date: June 10, 2005 · CIK: 0001042351 · Accession: 0000000000-05-029120

AI Filing Summary & Sentiment

File numbers found in text: 001-13195

Date
June 10, 2005
Author
John Cash
Form
UPLOAD
Company
INDUSTRIAL DISTRIBUTION GROUP INC (CIK 0001042351)

Letter

Mail Stop 0510 June 10, 2005 Mr. Jack P. Healey Industrial Distribution Group, Inc. 950 East Paces Ferry Road, Suite 1575 Atlanta, Georgia 30326

RE: Industrial Distribution Group, Inc. Form 10-K for the year ended December 31, 2004 Filed March 11, 2005 File No. 001-13195

Dear Mr. Healey:

We have completed our review of your Form 10-K and related filings and have no further comments at this time.

If you have any further questions regarding our review of your filings, please direct them to Patricia, Staff Accountant, at (202) 551-3747 or, in her absence, to the undersigned at (202) 551-3768.

Sincerely,
John Cash
Accounting Branch Chief
??

Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Mail Stop 0510

      June 10, 2005

Mr. Jack P. Healey
Industrial Distribution Group, Inc.
950 East Paces Ferry Road, Suite 1575
Atlanta, Georgia 30326

	RE:	Industrial Distribution Group, Inc.
		Form 10-K for the year ended December 31, 2004
		Filed March 11, 2005
      	File No. 001-13195

Dear Mr. Healey:

      We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

      If you have any further questions regarding our review of
your
filings, please direct them to Patricia, Staff Accountant, at
(202)
551-3747 or, in her absence, to the undersigned at (202) 551-3768.

                                                Sincerely,

							John Cash
								Accounting Branch Chief
??

??

??

??

Mr. J. Gordon Beittenmiller
March 25, 2005
Page 1 of 1

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0510

         DIVISION OF
CORPORATION FINANCE

</TEXT>
</DOCUMENT>