SEC Filings Section 16 Filings Only   PFSWEB INC filed this CORRESP on 06/03/2011. Click on link to view section or document 1. Entire Document including Exhibit(s) 2. CORRESP PAGE: 1 - Form 10-K for the Fiscal Year Ended December 31, 2010 PAGE: 2 - Item 1. Business PAGE: 3 - Note 2. Significant Accounting Policies PAGE: 4 - Note 9. Commitments and Contingencies, page 58 PAGE: 5 - Response PAGE: 6 - Response PAGE: 7 - Response