-----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, VLXcajZ+tAx/Jkvso3nvXA18T7n5LSWIBnT5NRy5UAlO5CBHq801D9WveQPXdZWg bu7ast5nFx9sjs1+4zt5gw== 0001193805-09-001152.txt : 20090824 0001193805-09-001152.hdr.sgml : 20090824 20090527154554 ACCESSION NUMBER: 0001193805-09-001152 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090527 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Wayside Technology Group, Inc. CENTRAL INDEX KEY: 0000945983 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-COMPUTER & PERIPHERAL EQUIPMENT & SOFTWARE [5045] IRS NUMBER: 133136104 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1157 SHREWSBURY AVE CITY: SHREWSBURY STATE: NJ ZIP: 07702 BUSINESS PHONE: 7323898950 MAIL ADDRESS: STREET 1: 1157 SHREWSBURY AVE CITY: SHREWSBURY STATE: NJ ZIP: 07702 FORMER COMPANY: FORMER CONFORMED NAME: PROGRAMMERS PARADISE INC DATE OF NAME CHANGE: 19950531 CORRESP 1 filename1.htm Unassociated Document
 
[Letterhead of Sonnenschein Nath & Rosenthal LLP]
 
 
101 JFK Parkway
Short Hills, NJ 07078-2708
973.912.7100
973.912.7199 fax
www.sonnenschein.com 
 
May 27, 2009
 
VIA EDGAR

Mr. Stephen G. Krikorian
Ms. Tamara Tangen
United States Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 4561
100 F Street, N.E.
Washington, DC  20549
  

Re:
Wayside Technology Group, Inc.
Form 10-K For the Year Ended December 31, 2008
Form 10-Q For the Quarterly Period Ended March 31, 2009
File No. 000-26408
 
Dear Mr. Krikorian and Ms. Tangen:
 
 
By letter dated May 18, 2009, you provided comments on the above-referenced filings of Wayside Technology Group, Inc. (the “Company”).  The Company is currently working on the responses to your comments and expects to submit its response letter on or before June 15, 2009.
 
If you have any questions, or if we may be of any assistance, please do not hesitate to contact the undersigned at (973) 912-7179 or Jeffrey A. Baumel at (973) 912-7189.
 

 
Sincerely,
 
/s/ Roland S. Chase

Roland S. Chase



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