-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, FW7ccd9O7Klk+cCT5Ityc/cGklT5D5bLju283EWr3bsZ2egT2Fm+p2emX/mhWg7j KuGkiWoL4Xc44xKGLKy62g== 0000003370-04-000006.txt : 20040114 0000003370-04-000006.hdr.sgml : 20040114 20040114163756 ACCESSION NUMBER: 0000003370-04-000006 CONFORMED SUBMISSION TYPE: 3 PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20040120 FILED AS OF DATE: 20040114 ISSUER: COMPANY DATA: COMPANY CONFORMED NAME: IKON OFFICE SOLUTIONS INC CENTRAL INDEX KEY: 0000003370 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-COMPUTER & PERIPHERAL EQUIPMENT & SOFTWARE [5045] IRS NUMBER: 230334400 STATE OF INCORPORATION: OH FISCAL YEAR END: 0930 BUSINESS ADDRESS: STREET 1: PO BOX 834 CITY: VALLEY FORGE STATE: PA ZIP: 19482 BUSINESS PHONE: 6102968000 MAIL ADDRESS: STREET 1: PO BOX 834 CITY: VALLEY FORGE STATE: PA ZIP: 19482 FORMER COMPANY: FORMER CONFORMED NAME: ALCO STANDARD CORP DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: ALCO CHEMICAL CORP DATE OF NAME CHANGE: 19680218 REPORTING-OWNER: OWNER DATA: COMPANY CONFORMED NAME: LUTERMAN GERALD CENTRAL INDEX KEY: 0001195331 FILING VALUES: FORM TYPE: 3 SEC ACT: 1934 Act SEC FILE NUMBER: 001-05964 FILM NUMBER: 04525275 BUSINESS ADDRESS: STREET 1: ONE METROTECH CENTER CITY: BROOKLYN STATE: NY ZIP: 11201 BUSINESS PHONE: 7184035027 MAIL ADDRESS: STREET 1: ONE METROTECH CENTER CITY: BROOKLYN STATE: NY ZIP: 11201 3 1 edgardoc.xml PRIMARY DOCUMENT X0201 3 2004-01-20 1 0000003370 IKON OFFICE SOLUTIONS INC IKN 0001195331 LUTERMAN GERALD ONE METROTECH CENTER BROOKLYN NY 11201 1 0 0 0 By: Maryanne Messenger, Power of Attorney For: Gerald Luterman 2004-01-14 EX-24 3 exhibit24c.htm EDGAR SUPPORTING DOCUMENT

Exhibit 24

POWER OF ATTORNEY

         The undersigned certifies that he is a director of IKON Office Solutions, Inc. (“IKON”).

         The undersigned hereby appoints Maryanne Messenger, Don Liu, and Arlen Shenkman, and either of them, his attorneys and agents to execute, on his behalf and in his name, reports on Form 3, Form 4, and Form 5 (relating to Beneficial Ownership of Securities) for filing with the Securities and Exchange Commission, and any and all amendments to said reports, and to do all such other acts and execute all such other documents which said attorneys and agents may deem necessary or desirable to enable the undersigned to report beneficial ownership of IKON securities under the Securities Exchange Act of 1934, and to comply with all rules, regulations or requirements of the Securities and Exchange Commission in respect thereto.

       Dated this 31st day of October, 2003.

Signed:             /s/ GERALD LUTERMAN      
Gerald Luterman

-----END PRIVACY-ENHANCED MESSAGE-----