Datalink Corporation
10050 Crosstown Circle, Suite 500
Eden Prairie, MN 55344
June 25, 2013
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Re: | Datalink Corporation |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Datalink Corporation (the “Company”) hereby respectfully requests that the effective date of the above-captioned Registration Statement (the “Filing”) be accelerated so that it will be declared effective at 5:00 p.m. Eastern Daylight Time on June 27, 2013, or as soon thereafter as possible.
In connection with this request, the Company acknowledges the following:
(1) should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Filing effective, it does not foreclose the Commission from taking any action with respect to the Filing;
(2) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Filing; and
(3) the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
| Very truly yours, | |
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| DATALINK CORPORATION | |
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| By: | /s/ Gregory T. Barnum |
| Name: | Gregory T. Barnum |
| Title: | Vice President of Finance and |
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| Chief Financial Officer |
