Exhibit 15

October 18, 2001

PC Connection, Inc. and Subsidiaries
Merrimack, New Hampshire

We have made a review, in accordance with standards established by the American
Institute of Certified Public Accountants, of the unaudited interim financial
information of PC Connection, Inc. and subsidiaries for the periods ended
September 30, 2001 and 2000, as indicated in our report dated October 18, 2001;
because we did not perform an audit, we expressed no opinion on that
information.

We are aware that our report referred to above, which is included in your
Quarterly Report on Form 10-Q for the quarter ended September 30, 2001 is
incorporated by reference in Registration Statement Nos. 333-66450, 333-40172,
333-69981, 333-50847, 333-50845, and 333-83943 on Form S-8.

We also are aware that the aforementioned report, pursuant to Rule 436(c) under
the Securities Act of 1933, is not considered a part of the Registration
Statement prepared or certified by an accountant or a report prepared or
certified by an accountant within the meaning of Sections 7 and 11 of that Act.

/s/ Deloitte & Touche LLP
Boston, Massachusetts