ScanSource

6 Logue Court · Greenville, South Carolina 29615

800-944-2432 · fax 864-627-0740

January 30, 2007

Mr. David Edgar, Staff Accountant

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

Dear Mr. Edgar,

Pursuant to our telephone conversation, I am sending a written request for an extension to February 15, 2007 for ScanSource, Inc. to respond to File #: 000-26926, ScanSource, Inc., Form 10K Fiscal Year Ended June 2006 Comments.

We are asking for the extension due to a temporarily understaffed accounting department and the workload that has just occurred in completing our December quarterly close. We anticipate that we should be able to achieve the February 15^th response date.

Please advise as to your concurrence with the request for extension by sending an email to [email protected] or written fax response to (864) 286-4938.

RPC/kc