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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000950137-06-001988.txt : 20061103
<SEC-HEADER>0000950137-06-001988.hdr.sgml : 20061103
<ACCEPTANCE-DATETIME>20060217115543
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950137-06-001988
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060217

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CDW CORP
		CENTRAL INDEX KEY:			0000899171
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-CATALOG & MAIL-ORDER HOUSES [5961]
		IRS NUMBER:				363310735
		STATE OF INCORPORATION:			IL
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 N MILWAUKEE AVE
		CITY:			VERNON HILLS
		STATE:			IL
		ZIP:			60061
		BUSINESS PHONE:		8474656000

	MAIL ADDRESS:	
		STREET 1:		200 N MILWAUKEE AVE
		CITY:			VERNON HILLS
		STATE:			IL
		ZIP:			60061

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CDW COMPUTER CENTERS INC
		DATE OF NAME CHANGE:	19930322
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
<TITLE>corresp</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U><B><I>Via EDGAR</I></B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt">February&nbsp;17, 2006
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Mr.&nbsp;William Choi<BR>
Branch Chief<BR>
Division of Corporation Finance<BR>
United States Securities and Exchange Commission<BR>
Mail Stop 3561<BR>
Washington, DC 20549

</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="96%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="95%">&nbsp;</TD>
</TR>
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<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">RE:
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">CDW Corporation<BR>
Form&nbsp;10-K for the fiscal year ended December&nbsp;31, 2004<BR>
File No.&nbsp;000-21796</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Dear Mr.&nbsp;Choi:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We refer to your letter to us, dated January&nbsp;30, 2006, containing comments on CDW
Corporation&#146;s Form 10-K for the year ended December&nbsp;31, 2004. As we discussed with Mr.&nbsp;Ruggiero
and you yesterday, this will confirm that you have agreed to grant us an extension until March&nbsp;2,
2006 to respond to the letter.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We appreciate the time you took to speak with us yesterday and your willingness to grant us
the extension of time to respond.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Sincerely,
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt">/s/ Barbara A. Klein
</DIV>

<DIV align="left"><DIV style="font-size: 3pt; margin-top: 0pt; width: 20%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 0pt">Barbara A. Klein<BR>
Senior Vice President and<BR>
Chief Financial Officer

</DIV>


<P align="center" style="font-size: 10pt">
</DIV>

</BODY>
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</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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