


                                                                      Exhibit 15



April 26, 2000


PC Connection, Inc. and subsidiaries
Merrimack, New Hampshire


We have made a review, in accordance with standards established by the American
Institute of Certified Public Accountants, of the unaudited interim financial
information of PC Connection and subsidiaries for the period ended March 31,
2000, as indicated in our report dated April 26, 2000; because we did not
perform an audit, we expressed no opinion on that information.

We are aware that our report referred to above, which is included in your
Quarterly Report on Form 10-Q for the quarter ended March 31, 2000, is
incorporated by reference in Registration Statement Nos.333-69981, 333-50847,
333-50847, 333-50845, and 333-83943 of PC Connection, Inc. on Form S-8.

We also are aware that the aforementioned report, pursuant to Rule 436(c) under
the Securities Act of 1933, is not considered a part of the Registration
Statement prepared or certified by an accountant or a report prepared or
certified by an accountant within the meaning of Sections 7 and 11 of that Act.




DELOITTE & TOUCHE LLP
Boston, Massachusetts


