-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000899681-07-000644.txt : 20071210
<SEC-HEADER>0000899681-07-000644.hdr.sgml : 20071210
<ACCEPTANCE-DATETIME>20070911124936
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000899681-07-000644
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20070911

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SYSTEMAX INC
		CENTRAL INDEX KEY:			0000945114
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-CATALOG & MAIL-ORDER HOUSES [5961]
		IRS NUMBER:				113262067
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		22 HARBOR PARK DR
		CITY:			PORT WASHINGTON
		STATE:			NY
		ZIP:			11050
		BUSINESS PHONE:		5166087000

	MAIL ADDRESS:	
		STREET 1:		11 HARBOR PARK DRIVE
		CITY:			PORT WASHINGTON
		STATE:			NY
		ZIP:			11050

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GLOBAL DIRECTMAIL CORP
		DATE OF NAME CHANGE:	19950509
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
<TITLE>CORRESP</TITLE>
</HEAD>
<BODY>

<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=70% ALIGN=LEFT></TD>
<TD WIDTH=30%>11 Harbor Park Dr<BR>
Port Washington, NY 11050
</TD>
</TR>
</TABLE>
<BR>

<P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<IMG SRC="systemax.jpg"></P>

<P><FONT SIZE=3>September 6, 2007</FONT></P>


<!-- MARKER FORMAT-SHEET="Stroock Head Left" FSL="Workstation" -->
<P ALIGN=LEFT><FONT SIZE=3>Mr. William Choi<BR>
Branch Chief<BR>
United States Securities and Exchange Commission<BR>
Division of Corporation Finance<BR>
100 F Street, N.W.<BR>
Washington, D.C. 20549</FONT></P>

<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=40 ALIGN=LEFT></TD>
<TD WIDTH=60%>Re: Systemax Inc.<BR>
Form 10-K for Fiscal Year Ended December 31, 2006 <BR>
Forms 10-Q for Fiscal Quarters Ended March 31, 2007 <BR>
and June 30, 2007 <BR>
Filed May 10, 2007 and August 9, 2007 <BR>
File No. 1-13792</TD>
</TR>
</TABLE>
<BR><BR>

<!-- MARKER FORMAT-SHEET="Stroock Head Left" FSL="Workstation" -->
<P ALIGN=LEFT><FONT SIZE=3>Dear Mr. Choi:</FONT></P>

<!-- MARKER FORMAT-SHEET="Stroock Para Flush" FSL="Default" -->
<P><FONT SIZE=3>In connection with our response letter to you dated September 6, 2007, the
Company understands and agrees that the Company is responsible for the adequacy and
accuracy of the disclosure, that staff comments or changes to disclosures in response to
staff comments do not foreclose the Commission from taking any action with respect to the
filing, and that the Company may not assert staff comments as a defense in any proceeding
initiated by the Commission or any person under the federal securities laws of the United
States. </FONT></P>

<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=40% ALIGN=LEFT></TD>
<TD WIDTH=60%>
Sincerely,<BR>
<BR>
/s/ Lawrence P. Reinhold<BR>
Lawrence P. Reinhold<BR>
Systemax Inc.<BR>
Executive Vice President<BR>
and Chief Financial Officer</TD>
</TR>
</TABLE>
<BR>


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