EXHIBIT 15.1

June 11, 1998

To the Stockholders and Board of Directors of
   United Stationers Inc.

     We are aware of the incorporation by reference in the Registration 
Statement (Form S-4) of United Stationers Supply Co. dated June 12, 1998 for 
the registration of $100,000,000 of 8-3/8% Senior Subordinated Notes due 2008 
of our report dated April 24, 1998 relating to the unaudited condensed 
consolidated interim financial statements of United Stationers Inc. that are 
included in its Form 10-Q for the quarter ended March 31, 1998.

                                      /s/ Ernst & Young LLP