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Systemax Inc – ‘8-K/A’ for 11/7/05 – EX-16

On:  Thursday, 11/17/05, at 4:23pm ET   ·   For:  11/7/05   ·   Accession #:  899681-5-714   ·   File #:  1-13792

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  As Of                Filer                Filing    For·On·As Docs:Size              Issuer               Agent

11/17/05  Systemax Inc                      8-K/A:4,9  11/07/05    3:28K                                    Stroock & Stro… Lavan/FA

Amendment to Current Report   —   Form 8-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 8-K/A       Amendment to Current Report                         HTML     17K 
 2: EX-16       Exhibit 16.1                                        HTML      6K 
 3: EX-99       Exhiibt 99.1                                        HTML      9K 


EX-16   —   Exhibit 16.1


This exhibit is an HTML Document rendered as filed.  [ Alternative Formats ]



  Exhibit 16.1  

Exhibit 16.1

DELOITTE Deloitte & Touche LLP
Two Wold Financial Center
New York, NY 10281-1414
USA

Tel: +1212 436 2000
Fax: +1212 436 5000
www.deloitte.com

November 15, 2006
Securities and Exchange Commission
100 F Street, N.E
Washington, DC 20549-7561

Dear Sirs/Madams:

We have read Item 4.01 of Systemax Inc.'s Form 8-K dated November 14, 2005 and have the following comments:

1. We agree with the statements made in the first, second, third, fourth, and fifth paragraphs of the Form 8-K.

2. We have no basis upon which to agree or disagree with the statement made in the sixth paragraph of the Form 8-K.

Yours truly,

/s/ Deloitte & Touche LLP


Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘8-K/A’ Filing    Date    Other Filings
11/15/06NT 10-Q
Filed on:11/17/05
11/14/058-K
For Period End:11/7/058-K
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Filing Submission 0000899681-05-000714   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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