 ATTORNEYS AT LAW 600 VINE STREET, SUITE 2500 CINCINNATI, OHIO 45202-2491 TELEPHONE (513) 852-6000 FAX (513) 852-6087 ________________ WOOD, LAMPING & LEHNER LLP 208 WALNUT STREET LAWRENCEBURG, INDIANA 47025 TELEPHONE (812) 537-2375 FAX (812) 537-2368 www.woodlamping.com | KENNETH J. SCHNEIDER PAUL R. BERNINGER ROBERT P. MALLOY JEFFREY M. ROLLMAN MARK S. RECKMAN JAN M. FRANKEL GARY J. DAVIS JAMES B. HARRISON HENRY E. MENNINGER, JR. C.J. SCHMIDT III THOMAS M. WOEBKENBERG JEFFREY P. McSHERRY ARTHUR D. WEBER, JR. THOMAS J. BREED LISA D. LEHNER HOWARD L. RICHSHAFER ELIZABETH A. HORWITZ | JOHN W. EILERS PETER M. BURRELL LISA M. RAMMES ANNE B. FLOTTMAN EDWARD D. BENDER JEFFREY D. FORBES DOUGLAS L. WESTENDORF RAYMOND J. PIKNA, JR. ROCCINA S. NIEHAUS KEVIN K. FRANK JOEL F. McGUIRE SHARON S. PARSLEY E. WEDNESDAY OSTER RAYAN F. COUTINHO, Ph.D. MICHAEL J. MENNINGER JULIE R. PUGH HEATHER D. WALSH | Counsel ROBERT F. RECKMAN WILLIAM H. EDER, JR. HAROLD G. KORBEE BRIAN P. GILLAN TIMOTHY A. GARRY, JR. JOHN WOOD II (1917-1998) FRED C. LAMPING (1903-1989) ALBERT H. NEMAN (1929-2003) HARRY M. HOFFHEIMER (1913- 2006) |
Direct Dial: (513) 852-6032
E-Mail: eahorwitz@woodlamping.com
August 4, 2008
VIA ELECTRONIC MAIL
Staff Accountant
Division of Corporation Finance
Securities and Exchange Commission
100 F. Street, N.E.
| Re: | Pomeroy IT Solutions, Inc. |
File No. 000-20022
Dear Mr. Edgar:
We thank you for the extension of time. If you have any questions, please call me.
| Sincerely, | |
| /s/ Elizabeth A. Horwitz | |
| Elizabeth A. Horwitz |
| cc: | Craig J. Propst, CFO |
Kristi P. Nelson, Esq.
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