SEC Filings Section 16 Filings Only
 
PFSWEB INC filed this S-8 on 07/25/2000.
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ITEM 8.  EXHIBITS.

         The following are filed as exhibits to this registration statement.

Exhibit           Description
-------           -----------

5                 Opinion of Wolff & Samson, Counsel to the Company

23.1              Consent of Arthur Andersen LLP

23.2              Consent of Wolff & Samson (included in Exhibit No. 5)

24                Power of Attorney (included on the signature page)

ITEM 9.  UNDERTAKINGS.

    A. The undersigned registrant hereby undertakes:

         1. To file, during any period in which offers or sales are being made,
a post-effective amendment to this registration statement to include any
material information with respect to the plan of distribution not previously
disclosed in the registration statement or any material change to such
information in the registration statement.

         2. That, for the purpose of determining any liability under the
Securities Act, each such post-effective amendment shall be deemed to be a new
registration statement relating to the securities offered therein, and the
offering of such securities at that time shall be deemed the initial bona fide
offering thereof.

         3. To remove from registration by means of a post-effective amendment
any of the securities being registered which remain unsold at the termination
of the offering.

    B. The undersigned registrant hereby undertakes that, for purposes of
determining any liability under the Securities Act, each filing of the
registrant's annual report pursuant to Section 13(a) or Section 15(d) of the
Exchange Act (and, where applicable, each filing of any employee benefit plan's
annual report pursuant to Section 15(d) of the Exchange Act) that is
incorporated by reference in this registration statement relating to the
securities offered therein, and the offering of such securities at the time
shall be deemed to be the initial bona fide offering thereof.

    C. Insofar as indemnification for liabilities arising under the Securities
Act may be permitted to directors, officers and controlling persons of the
registrant pursuant to the foregoing provisions, or otherwise, the registrant
has been 


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