[Letterhead of Sonnenschein Nath & Rosenthal LLP]
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May 27, 2009
VIA EDGAR
Mr. Stephen G. Krikorian Ms. Tamara Tangen United States Securities and Exchange Commission Division of Corporation Finance Mail Stop 4561 100 F Street, N.E. Washington, DC 20549 | |
| Re: | Wayside Technology Group, Inc. Form 10-K For the Year Ended December 31, 2008 Form 10-Q For the Quarterly Period Ended March 31, 2009 File No. 000-26408 |
Dear Mr. Krikorian and Ms. Tangen:
By letter dated May 18, 2009, you provided comments on the above-referenced filings of Wayside Technology Group, Inc. (the “Company”). The Company is currently working on the responses to your comments and expects to submit its response letter on or before June 15, 2009.
If you have any questions, or if we may be of any assistance, please do not hesitate to contact the undersigned at (973) 912-7179 or Jeffrey A. Baumel at (973) 912-7189.
Sincerely,
/s/ Roland S. Chase
Roland S. Chase
