SEC Comment Letter for GARTNER INC (IT) (CIK 0000749251) (IT) — Jan 5, 2010
GARTNER INC (IT) (CIK 0000749251)
Date: Jan. 5, 2010 · CIK: 0000749251 · Accession: 0000000000-10-000609
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Mail Stop 3010 January 5, 2010 Via U.S. Mail and Facsimile 866.618.0806 Mr. Christopher J. Lafond Chief Financial Officer Gartner, Inc. P.O. Box 10212 56 Top Gallant Road Stamford, CT 06902-7700 Re: Gartner, Inc. Form 10-K for fiscal ye ar ended December 31, 2008 Filed February 20, 2009 Form 10-Q for the period ended September 30, 2009 Filed October 30, 2009 File No. 1-14443 Dear Mr. Lafond: We have completed our review of the above referenced filings and have no further comments at this time. S i n c e r e l y , Kevin Woody Accounting Branch Chief