[Letterhead of Sonnenschein Nath & Rosenthal LLP]
 
 
101 JFK Parkway
Short Hills, NJ 07078-2708
973.912.7100
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www.sonnenschein.com 
 
May 27, 2009
 
VIA EDGAR

Mr. Stephen G. Krikorian
Ms. Tamara Tangen
United States Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 4561
100 F Street, N.E.
Washington, DC  20549
  

Re:
Wayside Technology Group, Inc.
Form 10-K For the Year Ended December 31, 2008
Form 10-Q For the Quarterly Period Ended March 31, 2009
File No. 000-26408
 
Dear Mr. Krikorian and Ms. Tangen:
 
 
By letter dated May 18, 2009, you provided comments on the above-referenced filings of Wayside Technology Group, Inc. (the “Company”).  The Company is currently working on the responses to your comments and expects to submit its response letter on or before June 15, 2009.
 
If you have any questions, or if we may be of any assistance, please do not hesitate to contact the undersigned at (973) 912-7179 or Jeffrey A. Baumel at (973) 912-7189.
 

 
Sincerely,
 
/s/ Roland S. Chase

Roland S. Chase