SEC Comment Letter for PROGRESS SOFTWARE (PRGS) — Jun 14, 2011
PROGRESS SOFTWARE CORP /MA
Date: June 14, 2011 · CIK: 0000876167 · Accession: 0000000000-11-036575
AI Filing Summary & Sentiment
Letter
June 14, 2011 Via Facsimile Mr. Richard D. Reidy President and Chief Executive Officer Progress Software Corporation 14 Oak Park Bedford, Massachusetts 01730 Re: Progress Software Corporation Form 10-K for the Fiscal Year Ended November 30, 2010 Filed January 31, 2011 File No. 033-41752
Dear Mr. Reidy: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not fore close the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Christine Davis for
Patrick Gilmore Accounting Branch Chief
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June 14, 2011 Via Facsimile Mr. Richard D. Reidy President and Chief Executive Officer Progress Software Corporation 14 Oak Park Bedford, Massachusetts 01730 Re: Progress Software Corporation Form 10-K for the Fiscal Year Ended November 30, 2010 Filed January 31, 2011 File No. 033-41752 Dear Mr. Reidy: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not fore close the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Christine Davis for Patrick Gilmore Accounting Branch Chief