November 14, 2011
Via EDGAR Submission
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Attn: | James Allegretto |
| Chris Chase |
| Robyn Manuel |
| Mara Ransom |
| Tony Watson |
| Re: | CDW Corporation |
| Registration Statement on Form S-4 |
| File No. 333-175597 |
Ladies and Gentlemen:
Pursuant to Rule 461 of the Securities Act of 1933, as amended, CDW LLC and CDW Finance Corporation (collectively, the “Issuers”), CDW Corporation, CDW Technologies, Inc., CDW Direct, LLC, CDW Government LLC and CDW Logistics, Inc. (collectively with the Issuers, the “Registrants”) hereby request acceleration of the effective date of their Registration Statement on Form S-4 (File No. 333-175597), as amended (the “Registration Statement”), to 2:00 p.m. Eastern Time, on November 14, 2011 or as soon thereafter as practicable. The Registrants hereby acknowledge their responsibilities under the Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended, as they relate to the proposed public offering of the securities specified in the above-referenced Registration Statement. In addition, the Registrants acknowledge that:
| • | 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; |
| • | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrants from their full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
| • | the Registrants 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. |
Securities and Exchange Commission
November 14, 2011
Page 2
Please contact James S. Rowe of Kirkland & Ellis LLP, special counsel to the Registrants, at (312) 862-2191, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
| Sincerely, | ||
| CDW Corporation | ||
| By: | /s/ Christine A. Leahy | |
| Name: | Christine A. Leahy | |
| Title: | Senior Vice President, General Counsel and Corporate Secretary | |
| CDW LLC | ||
| By: | /s/ Christine A. Leahy | |
| Name: | Christine A. Leahy | |
| Title: | Senior Vice President, General Counsel and Corporate Secretary | |
| CDW Finance Corporation | ||
| By: | /s/ Christine A. Leahy | |
| Name: | Christine A. Leahy | |
| Title: | Senior Vice President, General Counsel and Corporate Secretary | |
| CDW Technologies, Inc. | ||
| By: | /s/ Christine A. Leahy | |
| Name: | Christine A. Leahy | |
| Title: | Secretary | |
| CDW Direct, LLC | ||
| By: | /s/ Christine A. Leahy | |
| Name: | Christine A. Leahy | |
| Title: | Secretary | |
Securities and Exchange Commission
November 14, 2011
Page 3
| CDW Government LLC | ||
| By: | /s/ Christine A. Leahy | |
| Name: | Christine A. Leahy | |
| Title: | Secretary | |
| CDW Logistics, Inc. | ||
| By: | /s/ Christine A. Leahy | |
| Name: | Christine A. Leahy | |
| Title: | Secretary | |
| cc: | James S. Rowe, Esq. |
| Kirkland & Ellis LLP |