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<SEC-DOCUMENT>0000950137-06-002485.txt : 20061103
<SEC-HEADER>0000950137-06-002485.hdr.sgml : 20061103
<ACCEPTANCE-DATETIME>20060302154509
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950137-06-002485
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060302

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
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<TITLE>corresp</TITLE>
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<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: 6pt">March&nbsp;2, 2006
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">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="92%">
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    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">RE:
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">CDW Corporation (the &#147;Company&#148;)<BR>
Form&nbsp;10-K for the fiscal year ended December&nbsp;31, 2004<BR>
File No.&nbsp;000-21796</TD>
</TR>
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</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">We are submitting this letter in response to the comments received from the Staff of the Securities
and Exchange Commission (the &#147;Staff&#146;) by letter to the Company dated January&nbsp;30, 2006. The
comments in your letter have been incorporated in their entirety in the corresponding paragraph
numbers below. Please note that our responses to two of the comments as to which confidential
treatment is being requested are not included in this letter, but rather are included in a separate
letter being sent to you in paper form only. We refer to that letter below as the &#147;Separate
Response Letter&#148;.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U><B>Management&#146;s Discussion and Analysis of Financial Condition and Results of Operations,
page 15</B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U><B>Revenue Recognition, page 15</B></U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left"><B>1.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note your response to comment 1 from our letter dated December&nbsp;9, 2005. Please provide us
with the following additional information:</B></TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>The amount of monthly revenue attributable to product shipped to customers using
other carrier methods outside the five methods that have the largest dollars of sales.
Please also quantify the amount of monthly revenue attributable to product shipped via
electronic delivery and manufacturer or third-party shipments made directly to
customers. Please provide a summary by delivery method for each month for the year
ended December&nbsp;31, 2004;</B></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Company&#146;s response to this question is contained on &#147;Attachment A&#148; to the
Separate Response Letter. In accordance with our conversation, Attachment A
presents the shipments and associated carriers/methods for the last week of each
quarter during the year ended December&nbsp;31, 2004, rather than for each month during
such year.</TD>
</TR>


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

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<DIV style="font-family: 'Times New Roman',Times,serif">


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</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><I>Mr.&nbsp;William Choi<BR>
United States Securities and Exchange Commission<BR>
March&nbsp;2, 2006<BR>
Page </I>2

</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>On what basis you have assumed an average delivery time of three business days for
manufacturer or third-party shipments made directly to the customer as opposed to two
business days for your customer shipments;</B></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The three day assumed delivery time for manufacturer or third-party shipments made
directly to the customer relates to physical products only. The two day delivery
time for our customer shipments is a weighted average using delivery times for each
carrier and shipping method. Within the Company&#146;s weighted average calculation, it
is not unusual for delivery times related to physical products to average higher
than two days, generally where the shipment method is not one where the carrier
guarantees one or two day delivery times. Given that we do not track delivery times
for shipments made by manufacturers or third parties, we use a conservative estimate
of three days.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>On what basis you assume a delivery time of one business day for your electronic
delivery of product (i.e. software);</B></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Customers usually have the ability to access the &#147;electronic keys&#148; to use software
being delivered electronically at the same time the software is purchased. We do
not track when the customer actually accesses such keys but we assume that it may
not be immediate. We have used one day as a conservative estimate.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Whether you perform your calculation of weighted average customer delivery time for
the five delivery methods that have the largest dollars of sales using the sales
amounts from your sample of shipments selected or your actual sales amounts
attributable to each shipping method for the given week selected. If you use the sales
amounts from your sample of shipments, please tell us how much your calculation of
weighted average shipment time would have been altered had you used actual sales
amounts;</B></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The sample used to determine the delivery time for the five delivery methods is from
a week in the quarter that is as late in the quarter as possible but that will not
unduly interfere with the quarterly closing process. Determining the delivery time
for the five delivery methods is the only purpose of the sample.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The calculation of the weighted average customer delivery time for all delivery
methods (including the five specifically tested methods) is based on the Company&#146;s
actual sales amounts attributable to each shipping method for the last week of the
period being reported.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Your calculations and analyses that support the December&nbsp;31 2004 deferred revenue
balance that estimates the value of products that have shipped but which have not been
received by the customer.</B></TD>
</TR>


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

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</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><I>Mr.&nbsp;William Choi<BR>
United States Securities and Exchange Commission<BR>
March&nbsp;2, 2006<BR>
Page </I>3

</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Company&#146;s response to this question is contained on &#147;Attachment B&#148; to the
Separate Response Letter.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Please feel free to contact the undersigned at 847-968-0204 or Christine A. Leahy, Vice
President and General Counsel, at 847-968-0203 if you have any questions regarding the forgoing.
</DIV>


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


<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><FONT style="border-bottom: 1px solid #000000; width: 20%">/s/ Barbara A. Klein</FONT>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Barbara A. Klein<BR>
Senior Vice President and Chief Financial Officer

</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
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    <TD width="2%">&nbsp;</TD>
    <TD width="96%">&nbsp;</TD>
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<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">cc
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">John A. Edwardson, Chief Executive Officer<BR>
Christine A. Leahy, Vice President and General Counsel</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



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


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