United States securities and exchange commission logo April 28, 2022 Steve Jones Chief Financial Officer ScanSource, Inc. 6 Logue Court Greenville, South Carolina 29615 Re: ScanSource, Inc. Form 10-K for the Fiscal Year Ended June 30, 2021 Filed August 24, 2021 File No. 000-26926 Dear Mr. Jones: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Trade & Services