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-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, E1eL64Z8t81HSDzbKEagbt14bYDTXO9u1IJ5kTsLBXiN/7g4PbKRjExHSWxo6MT1 G/sCGUte9GYyTBUkWp0wHA== 0000893220-08-002126.txt : 20080723 0000893220-08-002126.hdr.sgml : 20080723 20080723103132 ACCESSION NUMBER: 0000893220-08-002126 CONFORMED SUBMISSION TYPE: RW PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20080723 DATE AS OF CHANGE: 20080723 FILER: COMPANY DATA: COMPANY CONFORMED NAME: IKON OFFICE SOLUTIONS INC CENTRAL INDEX KEY: 0000003370 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-COMPUTER & PERIPHERAL EQUIPMENT & SOFTWARE [5045] IRS NUMBER: 230334400 STATE OF INCORPORATION: OH FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: RW SEC ACT: SEC FILE NUMBER: 333-150108 FILM NUMBER: 08964908 BUSINESS ADDRESS: STREET 1: PO BOX 834 CITY: VALLEY FORGE STATE: PA ZIP: 19482 BUSINESS PHONE: 6102968000 MAIL ADDRESS: STREET 1: PO BOX 834 CITY: VALLEY FORGE STATE: PA ZIP: 19482 FORMER COMPANY: FORMER CONFORMED NAME: ALCO STANDARD CORP DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: ALCO CHEMICAL CORP DATE OF NAME CHANGE: 19680218 RW 1 w63827rw.htm IKON OFFICE SOLUTIONS, INC. rw

July 16, 2008

Securities and Exchange Commission
100 F. Street, NE
Washington, D.C. 20549
Attention: Evan S. Jacobson


	RE:		IKON Office Solutions, Inc. Registration Statement on Form S-4 Filed April 4, 2008 File No. 333-150108

Dear Mr. Jacobson:

IKON Office Solutions, Inc., an Ohio corporation (the “Company”), hereby respectfully requests that the Company’s Registration Statement on Form S-4 (Registration No. 333-150108) be withdrawn effective immediately pursuant to Rule 477 promulgated under the Securities Act of 1933, as amended. The Company’s request is based on the fact that, due to the Company’s redemption of all of the outstanding notes, the subject of the proposed exchange offer, the Company has decided not to proceed with the exchange offer at this time. The Company believes the withdrawal to be consistent with the public interest and the protection of investors. The Registration Statement was never declared effective and no securities of the Company were sold or exchanged in connection with the offering.

If you have any questions regarding this matter, please call me at 610.408.7427.


	Very truly yours, IKON Office Solutions, Inc.
	By:	/s/ Mark A. Hershey
		Name:	Mark A. Hershey
		Title:	Senior Vice President, General Counsel and Secretary

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