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| BRENDAN McKEOUGH |
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| 847/627-2111 Direct |
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| 847/627-7111 Fax |
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| bmckeough@ussco.com |
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December 6, 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. |
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| Definitive 14A |
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| Filed April 4, 20007 |
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| File No. 000-10653 |
Dear Mr. Ingram:
Thank you for your voicemail responding to the message I left you yesterday. As I indicated in my message, United Stationers Inc. will not be able to respond to the November 29, 2007 letter by December 13, 2007. Our response will need to be reviewed internally by a number of people, including the members of our Human Resources Committee. In light of the reviewers’ holiday schedules, we propose to provide our response by Friday, January 4. Please contact me if this proposal is objectionable.
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| /s/Brendan McKeough |
| Brendan McKeough |
| Assistant General Counsel |
cc: Eric A. Blanchard
