Field Support Center
August 15, 2006
Ms. Kathleen Collins
Accounting Branch Chief
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549-4561
Re: |
| United Stationers Inc. |
|
| Form 10-K for Fiscal Year Ended December 31, 2005, Filed March 6, 2006 |
|
| Forms 10-Q for Fiscal Quarter Ended March 31, 2006, Filed May 8, 2006 and June 30, 2006, |
|
| Forms 8-K, Filed February 17, 2006 and May 5, 2006 and August 3, 2006 |
Dear Ms. Collins:
On behalf of United Stationers Inc. (together with its consolidated subsidiaries, the “Company”), I am submitting the following correspondence requesting additional time to reply to your letter dated August 9, 2006, to Richard W. Gochnauer (the “Letter”). Specifically, the Company is requesting permission to have its response to the Letter uploaded via Edgar on or before Monday, September 20, 2006. The additional time is necessary given several competing priorities, including current timing of our normal accounting close process, peak Sarbanes-Oxley 404 testing and other significant ongoing Company commitments.
If you need further information or wish to discuss this request, please feel free to contact me at your convenience by telephone at (847) 627-2321 or by fax at (847) 627-7321.
Thank you,
/s/ Kathleen S. Dvorak
Kathleen S. Dvorak
Senior Vice President and Chief Financial Officer
cc: Pat Gilmore
One Parkway North Boulevard — Suite 100 · Deerfield, IL 60015-2559
847/627.7000