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SEC Company Response from GARTNER INC (IT) (CIK 0000749251) (IT) — Mar 6, 2017

GARTNER INC (IT) (CIK 0000749251)
Date: March 6, 2017 · CIK: 0000749251 · Accession: 0001193125-17-071156

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File numbers found in text: 333-215896

Date
March 6, 2017
Author
Secretary
Form
CORRESP
Company
GARTNER INC (IT) (CIK 0000749251)

Letter

March 6, 2017

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549-3720

Attention: Sonia Barros

Tom Kluck

Kasey Robinson

Re: Gartner, Inc.

Registration Statement on Form S-4 (File No. 333-215896)

Acceleration Request

Requested Date: March 7, 2017

Requested Time: 4:00 P.M. Eastern Standard Time

Ladies and Gentlemen:

Pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, Gartner, Inc. (the “Company”) hereby respectfully requests that the above-referenced registration statement on Form S-4 (as amended, the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable, or at such later time as the Company may orally request via telephone call to the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”).

The Company hereby authorizes each of Bradley L. Finkelstein, Michael C. Labriola and Chelsea C. Jenrette of Wilson Sonsini Goodrich & Rosati, Professional Corporation, counsel to the Company, to make such request on its behalf.

In connection with this acceleration request, the Company hereby acknowledges that:

•

should the Commission or the Staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

•

the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

Securities and Exchange Commission

March 6, 2017

Page 2

•

the Company may not assert comments that it has received from the Staff and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

We request that we be notified of the effectiveness of the Registration Statement by telephone call to Bradley L. Finkelstein or Michael C. Labriola, of Wilson Sonsini Goodrich & Rosati, Professional Corporation, at (415) 947-2000 or (202) 973-8823, respectively.

***

Securities and Exchange Commission

March 6, 2017

Page 3

Please direct any questions or comments regarding this acceleration request to Bradley L. Finkelstein or Michael C. Labriola at (415) 947-2000 or (202) 973-8823, respectively.

Very truly yours,
GARTNER, INC.

Show Raw Text
CORRESP
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filename1.htm

CORRESP

 March 6, 2017

VIA EDGAR

 Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, N.E.

Washington, DC 20549-3720

Attention:
Sonia Barros

Tom Kluck

Kasey Robinson

Re:
Gartner, Inc.

Registration Statement on Form S-4 (File No. 333-215896)

Acceleration Request

 Requested Date: March 7, 2017

Requested Time: 4:00 P.M. Eastern Standard Time

Ladies and Gentlemen:

 Pursuant to Rule 461 of
Regulation C promulgated under the Securities Act of 1933, as amended, Gartner, Inc. (the “Company”) hereby respectfully requests that the above-referenced registration statement on Form S-4 (as amended, the “Registration
Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable, or at such later time as the Company may orally request via telephone call to the staff
(the “Staff”) of the Securities and Exchange Commission (the “Commission”).

 The Company hereby
authorizes each of Bradley L. Finkelstein, Michael C. Labriola and Chelsea C. Jenrette of Wilson Sonsini Goodrich & Rosati, Professional Corporation, counsel to the Company, to make such request on its behalf.

In connection with this acceleration request, the Company hereby acknowledges that:

•

should the Commission or the Staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

•

the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the
disclosure in the filing; and

 Securities and Exchange Commission

March 6, 2017

 Page 2

•

the Company may not assert comments that it has received from the Staff and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of
the United States.

 We request that we be notified of the effectiveness of the Registration Statement by telephone call to
Bradley L. Finkelstein or Michael C. Labriola, of Wilson Sonsini Goodrich & Rosati, Professional Corporation, at (415) 947-2000 or (202) 973-8823, respectively.

 ***

 Securities and Exchange Commission

March 6, 2017

 Page 3

 Please direct any questions or comments regarding this acceleration
request to Bradley L. Finkelstein or Michael C. Labriola at (415) 947-2000 or (202) 973-8823, respectively.

 Very truly yours,

GARTNER, INC.

/s/ Daniel S. Peale

 Daniel S. Peale

 SVP, General Counsel and
Corporate

 Secretary

cc:
Bradley L. Finkelstein, Esq.

 Michael C. Labriola, Esq.

Chelsea C. Jenrette, Esq.

Wilson Sonsini Goodrich & Rosati, Professional Corporation