December 22, 2016
Mr. Ethan Horowitz | BY EDGAR |
Accounting Branch Chief
Office of Natural Resources
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E., Mail Stop 4628
Washington, D.C. 20549
Re: | Essendant Inc. |
| Form 10-K for Fiscal Year Ended December 31, 2015 |
| Filed February 19, 2016 |
| Form 10-Q for Fiscal Quarter Ended September 30, 2016 |
| Filed October 26, 2016 |
| File No. 000-10653 |
Dear Mr. Horowitz:
The purpose of this letter is to confirm our understanding, based on my phone conversation with you on December 22, 2016, that the Securities and Exchange Commission has taken no exception to our request for additional time to respond to the comments identified in your letter dated December 20, 2016. As discussed, our response will be provided on or before January 13, 2017.
Very truly yours, |
/s/Christine Ieuter |
Christine Ieuter |
Vice President, Controller and Chief Accounting Officer |
ESSENDANT One Parkway North Boulevard, Suite 100, Deerfield, IL 60015 O 847 627 2357
