United States securities and exchange commission logo September 18, 2020 Melanie Klint General Counsel PFSweb, Inc. 505 Millennium Drive Allen, TX 75013 Re: PFSweb, Inc. Registration Statement on Form S-3 Filed September 11, 2020 File No. 333-248722 Dear Ms. Klint: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Nicholas Lamparski at (202) 551-4695 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Soren Lindstrom