SEC Comment Letter for PC CONNECTION INC (CNXN) (CIK 0001050377) (CNXN) — May 26, 2017
PC CONNECTION INC (CNXN) (CIK 0001050377)
Date: May 26, 2017 · CIK: 0001050377 · Accession: 0000000000-17-018543
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Mail Stop 3561 May 26 , 2017 Timothy McGrath President and Chief Executive Officer PC Connection, Inc. 730 Milford Road Merrimack, New Hampshire 03054 Re: PC Connection, Inc. Form 10-K for Fiscal Year Ended December 31, 2016 Filed March 3, 2017 File No. 0-23827 Dear Mr. McGrath : We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff . Sincerely, /s/ William H. Thompson William H. Thompson Accounting Branch Chief Office of Consumer Products