-----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, HPtxjV8y0QJ3HkbPntZjE5xDMob/6ApRsU0FXLsl0jJT4utZ+7ODdvhaypI3KK6h UXG44+XSsE+m30bubD4I6w== 0000945841-08-000045.txt : 20081212 0000945841-08-000045.hdr.sgml : 20081212 20080617101421 ACCESSION NUMBER: 0000945841-08-000045 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080617 FILER: COMPANY DATA: COMPANY CONFORMED NAME: POOL CORP CENTRAL INDEX KEY: 0000945841 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-MISC DURABLE GOODS [5090] IRS NUMBER: 363943363 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 109 NORTHPARK BLVD STREET 2: 4TH FLOOR CITY: COVINGTON STATE: LA ZIP: 70433-5001 BUSINESS PHONE: 9858925521 MAIL ADDRESS: STREET 1: 109 NORTHPARK BLVD STREET 2: 4TH FLOOR CITY: COVINGTON STATE: LA ZIP: 70433-5001 FORMER COMPANY: FORMER CONFORMED NAME: SCP POOL CORP DATE OF NAME CHANGE: 19950526 CORRESP 1 filename1.htm extletter.htm

 


June 16, 2008

VIA EDGAR and FAX

Securities and Exchange Commission
Division of Corporate Finance
100 F Street NE
Washington, D.C. 20549

Attention Mr. H. Christopher Owings

Re:  Pool Corporation
Form 10-K for Fiscal Year Ended December 31, 2007
Filed February 29, 2008
Definitive Proxy Statement on Schedule 14A
Filed March 28, 2008
File No. 000-26640

Dear Mr. Owings:

As per our telephone conversation with Staff Accountant, Yong Kim, on Monday, June 16, 2008, we hereby confirm our request for and your grant of a two week extension to provide our response to the Staff’s June 4, 2008 comment letter.  We anticipate completing and submitting our response on or before July 2, 2008.

Thank you for your courtesy and consideration.  If you have any questions or comments, please call me at your convenience.

Sincerely,


/s/  Mark W. Joslin
Mark W. Joslin
Vice President, Chief Financial Officer



 
 
 

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