United States securities and exchange commission logo

                      September 20, 2022

       Thomas Baker
       Chief Financial Officer
       PC Connection, Inc.
       730 Milford Rd.
       Merrimack, New Hampshire 03054

                                                        Re: PC Connection, Inc.
                                                            Form 10-K for the
Year Ended December 31, 2021
                                                            Filed March 14,
                                                            Form 10-Q for the
Quarterly Period Ended June 30, 2022
                                                            Filed August 4,
                                                            File No. 000-23827

       Dear Mr. Baker:

              We have completed our review of your filing. We remind you that
the company and its
       management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding
       any review, comments, action or absence of action by the staff.


                      Division of Corporation Finance

                      Office of Trade & Services