BRENDAN J. MCKEOUGH
847/627-2111 Direct
847/627-7111 Fax
bmckeough@ussco.com
September 13, 2010
Securities and Exchange Commission
Attention: Mr. John Reynolds
Assistant Director
Division of Corporate Finance
100 F. St. NE
Washington, D.C. 20549
VIA EDGAR
Re: United Stationers Inc.
Form 10-K for Fiscal Year Ended December 31, 2009
Filed February 25, 2010
Definitive Proxy Statement on Schedule 14A
Filed April 12, 2010
File No. 000-10653
Dear Mr. Reynolds:
On behalf of United Stationers Inc., a Delaware corporation (the “Company”), and in connection with the Company’s previous responses to the Staff’s comment letter dated June 23, 2010, the Company acknowledges that:
· The Company is responsible for the adequacy and accuracy of the disclosure in the filings referenced above;
· Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filings; and
· The Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
If you have any further comments or concerns, please contact me at (847) 627-2111. Thank you for your time and consideration.
| Sincerely, |
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| /s/Brendan McKeough |
| Assistant General Counsel |
cc: Richard W. Gochnauer, Chief Executive Officer
Eric A. Blanchard, Senior Vice President, General Counsel and Secretary
