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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000000000-05-026773.txt : 20060821
<SEC-HEADER>0000000000-05-026773.hdr.sgml : 20060821
<ACCEPTANCE-DATETIME>20050601125322
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-026773
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050601

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SYSTEMAX INC
		CENTRAL INDEX KEY:			0000945114
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-CATALOG & MAIL-ORDER HOUSES [5961]
		IRS NUMBER:				113262067
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		22 HARBOR PARK DR
		CITY:			PORT WASHINGTON
		STATE:			NY
		ZIP:			11050
		BUSINESS PHONE:		5166087000

	MAIL ADDRESS:	
		STREET 1:		22 HARBOR PARK DRIVE
		CITY:			PORT WASHINGTON
		STATE:			NY
		ZIP:			11050

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GLOBAL DIRECTMAIL CORP
		DATE OF NAME CHANGE:	19950509
PUBLIC REFERENCE ACCESSION NUMBER:		0000899681-05-000400
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


May 12, 2005


By Facsimile and U.S. Mail


Mr. Steven Goldschein
Senior Vice President and CFO
Systemax Inc.
11 Harbor Park Drive
Port Washington, New York 11050


		RE:	Systemax Inc., Inc. Item 4.02 Form 8-K filed May
11,
2005
			File No.  1-13792


Dear Mr. Goldschein:

	We have reviewed your Item 4.02 Form 8-K for compliance with
the
form requirements and have the following comment.

1.	Please amend your report to include the specific nature of
the
inventory errors.  Your current disclosure is silent in this
regard.

You should file an amendment in response to these comments on or
before May 19, 2005.

If you have any questions regarding these comments, please direct
them to Anthony Watson, Staff Accountant, at (202) 551-3318.

							Sincerely,


							Anthony Watson
						Staff Accountant
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??

??

??

		April 28, 2005
		Page 1


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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