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