TUESDAY, DECEMBER 16, 2014
Patrick Gilmore
Accounting Branch Chief
United States Security and Exchange Commission
Washington, DC 20549
| Re: | PFSweb, Inc. |
| Form 10-K for the Fiscal Year Ended December 31, 2013 |
| Filed March 31, 2014 |
| File No. 000-28275 |
Dear Mr. Gilmore
In furtherance of Ms. Akst’s telephone conversation with our counsel earlier today, please allow this correspondence to confirm that PFSweb, Inc. will provide a response to your November 17, 2014 comment letter by December 23, 2014. Thank you for your consideration with respect to this matter.
Best Regards,
Thomas J. Madden
Chief Financial Officier
PFSweb |www.pfsweb.com
p: 972.881.2900 x 2560
