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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 loUOFEEfrpwR6btdG9xyIg==

<SEC-DOCUMENT>0000000000-06-015898.txt : 20061103
<SEC-HEADER>0000000000-06-015898.hdr.sgml : 20061103
<ACCEPTANCE-DATETIME>20060404140047
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-015898
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060404

FILED FOR:		

	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:		UPLOAD

	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>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>





Mail Stop 3561
								April 4, 2006
Mr. John A. Edwardson
Chief Executive Officer
CDW Corporation
200 N. Milwaukee Ave.
Vernon Hills, IL  60061


      Re:	CDW Corporation
		Form 10-K for the Fiscal Year Ended December 31, 2004
		File No. 0-21796


Dear Mr. Edwardson:

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

								Sincerely,


								William Choi
      Branch Chief



</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
