EX-15 4 c34726exv15.htm EXHIBIT 15

exv15

Exhibit 15

August 11, 2008

Board of Directors
Lawson Products, Inc.

We are aware of the incorporation by reference in the Registration Statement (Form S-8 no. 33-17912 dated November 4, 1987) of Lawson Products, Inc. and subsidiaries of our report dated August 11, 2008 relating to the review of the condensed consolidated balance sheet of Lawson Products, Inc. and subsidiaries as of June 30, 2008, and the related condensed consolidated statements of operations for the three and six month periods ended June 30, 2008 and 2007 and the condensed consolidated statements of cash flows for the six month period ended June 30, 2008 and 2007, which are included in the Form 10-Q for the quarter ended June 30, 2008.

Pursuant to Rule 4369(c) of the Securities Act of 1933 our report is not part of the registration statement prepared or certified by accountants within the meaning of Section 7 or 11 of the Securities Act of 1933.

/s/ ERNST & YOUNG LLP

Chicago, Illinois