BRENDAN McKEOUGH
847/627-2111 Direct
847/627-7111 Fax
bmckeough@ussco.com
September 12, 2007
Via EDGAR
Securities and Exchange Commission
Attention: Mr. Jay E. Ingram
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549-5553
Re: | United Stationers Inc. |
| Definitive 14A |
| Filed April 4, 2007 |
| File No. 000-10653 |
Dear Mr. Ingram:
I am writing to confirm our recent conversation regarding the deadline for United Stationers Inc.’s response to the SEC staff’s comment letter dated August 21, 2007 regarding the above-referenced filing. You agreed that the Company’s response could be filed after the Company reviews its response with the Human Resources Committee of the Company’s Board of Directors on October 9, 2007. I will call you after the October 9 meeting of the Human Resources Committee meeting to discuss the date by which the Company will file its response to the staff’s comment letter.
Very truly yours,
/s/ Brendan McKeough
Brendan McKeough
Assistant General Counsel
cc: Eric A. Blanchard
