Mail Stop 3561 								August 4, 2005 Frank Khulusi Chief Executive Officer PC Mall, Inc. 2555 West 190th Street Suite 201 Torrance, CA 90504 Re:	PC Mall, Inc. 		Form 10-K for the Fiscal Year Ended December 31, 2004 		File No. 0-25790 Dear Mr. Khulusi: 	We have completed our review of your Form 10-K and related filings and have no further comments at this time. 								Sincerely, 								Will Choi Branch Chief