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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-061555.txt : 20060922
<SEC-HEADER>0000000000-05-061555.hdr.sgml : 20060922
<ACCEPTANCE-DATETIME>20051209141752
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-061555
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20051209

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SYSTEMAX INC
		CENTRAL INDEX KEY:			0000945114
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-CATALOG & MAIL-ORDER HOUSES [5961]
		IRS NUMBER:				113262067
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		22 HARBOR PARK DR
		CITY:			PORT WASHINGTON
		STATE:			NY
		ZIP:			11050
		BUSINESS PHONE:		5166087000

	MAIL ADDRESS:	
		STREET 1:		22 HARBOR PARK DRIVE
		CITY:			PORT WASHINGTON
		STATE:			NY
		ZIP:			11050

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GLOBAL DIRECTMAIL CORP
		DATE OF NAME CHANGE:	19950509
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 3561
								December 9, 2005
Richard Leeds
Chief Executive Officer
11 Harbor Park Drive
Port Washington, NY  11050


      Re:	Systemax Inc.
		Form 10-K for the Fiscal Year Ended December 31, 2004
		File No. 1-13792


Dear Mr. Leeds:

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

								Sincerely,


								William Choi
      Branch Chief


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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