ScanSource
6 Logue Court· Greenville, South Carolina 29615
800-944-2432· fax 864-627-0740
January 30, 2007
Mr. David Edgar, Staff Accountant
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Dear Mr. Edgar,
Pursuant to our telephone conversation, I am sending a written request for an extension to February 15, 2007 for ScanSource,Inc. to respond to File #: 000-26926, ScanSource, Inc., Form 10K Fiscal Year Ended June 2006 Comments.
We are asking for the extension due to a temporarily understaffed accounting department and the workload that has just occurred in completing our December quarterly close. We anticipate that we should be able to achieve the February 15th response date.
Please advise as to your concurrence with the request for extension by sending an email to rich.cleys@scansource.com or written fax response to (864) 286-4938.
| Sincerely, |
| /s/ Richard P. Cleys |
| Richard P. Cleys |
| Vice President and Chief Financial Officer |
RPC/kc
