kl10007.htm
K R A M E R L E V I
N N A F T A L I S & F R A N K E L
LLP
October 15,
2009
VIA
EDGAR
Mr.
Christopher Chase
United
States Securities and Exchange Commission
Division
of Corporation Finance
Mail Stop
3561
100 F
Street, N.E.
Washington,
D.C. 20549-3561
|
Re:
|
Systemax,
Inc.
Form
10-K for the Fiscal Year Ended December 31, 2008
Filed
March 18, 2009
Definitive
Proxy Statement on Schedule 14A
Filed
April 30, 2009
File No.
001-13792
|
Dear Mr.
Chase:
Reference
is made to the letter dated September 15, 2009 (the “Comment Letter”) to Mr.
Richard Leeds, Chairman and Chief Executive Officer of Systemax, Inc. (the
“Company”), setting forth the comments of the staff of the Securities and
Exchange Commission to the Annual Report on Form 10-K for the year ended
December 31, 2008 filed by the Company on March 18, 2009 and the Definitive
Proxy Statement on Schedule 14A filed by the Company on April 30,
2009.
Pursuant
to my conversation with you, I am hereby requesting, on behalf of the Company,
an extension for filing its response to the Comment Letter. The
Company will use diligent efforts to provide its response to the Staff by the
close of business on October 19, 2009.
Should
you have any questions regarding this letter, please do not hesitate to contact
me at (212) 715-9341.
Sincerely,
/s/ Ari Edelman
Ari Edelman
cc: Richard
Leeds, Chairman and CEO, Systemax, Inc.
Curt
Rush, General Counsel, Systemax, Inc.
1177 AVENUE OF THE
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