October 11, 2002                                                      Exhibit 15

PC Connection, Inc.
730 Milford Road
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 March
31, 2002 and 2001, as indicated in our report dated April 18, 2002 (October 11
as to Note 8), which includes an explanatory paragraph relating to the
restatement; 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 March 31, 2002, is
incorporated by reference in Registration Statement Nos. 333-40172, 333-50845,
333-50847, 333-66450, 333-69981, 333-83943, and 333-91584 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