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SEC Company Response from PC CONNECTION INC (CNXN) (CIK 0001050377) (CNXN) — May 17, 2017

PC CONNECTION INC (CNXN) (CIK 0001050377)
Date: May 17, 2017 · CIK: 0001050377 · Accession: 0001558370-17-004399

Financial Reporting Regulatory Compliance Internal Controls

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Referenced dates: May 2, 2017

Date
May 17, 2017
Author
/s/ TIMOTHY MCGRATH
Form
CORRESP
Company
PC CONNECTION INC (CNXN) (CIK 0001050377)

Letter

VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Attention: William H. Thompson, Accounting Branch Chief PC Connection, Inc. Form 10-K for Fiscal Year Ended December 31, 2016 Filed March 3, 2017 File No. 0-23827

Dear Mr. Thompson:

This letter is in response to your comment letter dated May 2, 2017, in respect of our Form 10‑K for the year ended December 31, 2016. In your comment letter, you asked us to respond within ten business days.

Via e-mail correspondence on May 15, 2017, we requested an extension of the deadline for responding to your comment letter to May 22, 2017. The extension was requested to allow additional time for coordinating and preparing our response. We hereby respectfully confirm our request for an extension, as agreed to by Yolanda Guobadia via telephone conversation on May 16, 2017.

Please do not hesitate to contact the undersigned if you have any questions.

Sincerely,
/s/ TIMOTHY MCGRATH

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CORRESP
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filename1.htm

			pccc_Current_Folio_Corresp

			May 17, 2017

			VIA EDGAR

			Securities and Exchange Commission

			Division of Corporation Finance

			100 F Street, NE

			Washington, DC 20549

			Attention: William H. Thompson, Accounting Branch Chief

						Re:

						PC Connection, Inc.

						Form 10-K for Fiscal Year Ended December 31, 2016

						Filed March 3, 2017

						File No. 0-23827

			Dear Mr. Thompson:

			This letter is in response to your comment letter dated May 2, 2017, in respect of our Form 10‑K for the year ended December 31, 2016.  In your comment letter, you asked us to respond within ten business days.

			Via e-mail correspondence on May 15, 2017, we requested an extension of the deadline for responding to your comment letter to May 22, 2017.  The extension was requested to allow additional time for coordinating and preparing our response.  We hereby respectfully confirm our request for an extension, as agreed to by Yolanda Guobadia via telephone conversation on May 16, 2017.

			Please do not hesitate to contact the undersigned if you have any questions.

						Sincerely,

						/s/ TIMOTHY MCGRATH

						Timothy McGrath

						President and Chief Executive Officer