-----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, BKq9jaxpTPv0jGu9Oj89X5Ol6gJrTbPxhMtj9C+SomH635z/diKBVgd45iGyfc6K 4Qgm//zTWruzHnzheKdigA== 0001193805-09-001410.txt : 20090824 0001193805-09-001410.hdr.sgml : 20090824 20090709103612 ACCESSION NUMBER: 0001193805-09-001410 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090709 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 
 
Roland S. Chase
973.912.7179
rchase@sonnenschein.com

 
July 9, 2009
 
VIA EDGAR
 
Securities and Exchange Commission
Mail Stop 4561
100 F Street, N.E.
Washington, D.C. 20549

Attention:          Tamara Tangen
            Division of Corporate Finance

Re: 
Wayside Technology Group, Inc. (the “Company”)
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 Ms. Tangen:

During our telephone conversation of July 7, 2009, you had asked for clarification on the Company’s response, submitted via EDGAR on June 15, 2009, with respect to comment #1 contained in your letter dated May 18, 2009.  As discussed, please find below the revised disclosure proposed by the Company to be included in its future filings, which replaces the Company’s previous response to such comment:
 
 
Evaluation of Disclosure Controls and Procedures. As required by Rule 13a-15(b) under the Exchange Act, our management carried out an evaluation of the effectiveness of the design and operation of the Company’s “disclosure controls and procedures”, as such term is defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act, as of the end of the period covered by this report.  This evaluation was carried out under the supervision and with the participation of our management, including our Company’s President, Chairman of the Board and Chief Executive Officer (principal executive officer) and Vice President and Chief Accounting Officer (principal financial officer). Based upon that evaluation, the Company’s Chief Executive Officer and Chief Accounting Officer concluded that the Company’s disclosure controls and procedures were effective, as of the end of the period covered by this report, to ensure that information required to be disclosed by the Company in the reports it files or submits under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission’s rules and forms and is accumulated and communicated to the Company’s management, including the Company’s Chief Executive Officer and Chief Accounting Officer, as appropriate, to allow timely decisions regarding required disclosure.
 
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.
 
Sincerely,
 
 
/s/ Roland S. Chase

Roland S. Chase
Associate



cc:           Mr. Simon F. Nynens
Mr. Kevin T. Scull


 

 

 

 
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