SEC Comment Letter for PROGRESS SOFTWARE (PRGS) — Jul 3, 2013
PROGRESS SOFTWARE CORP /MA
Date: July 3, 2013 · CIK: 0000876167 · Accession: 0000000000-13-036397
AI Filing Summary & Sentiment
File numbers found in text: 000-19417
Letter
July 3 , 2013 Via E -mail Chris E. Perkins Chief Financial Officer Progress Software Corporation 14 Oak Park Bedford, MA 01730
Re: Progress Software Corporation Form 10 -K for the Fiscal Year Ended November 30, 2012 Filed January 29, 2013 File No. 000-19417
Dear M r. Perkins :
We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the fi ling and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of th e disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Patrick Gilmore
Show Raw Text
July 3 , 2013 Via E -mail Chris E. Perkins Chief Financial Officer Progress Software Corporation 14 Oak Park Bedford, MA 01730 Re: Progress Software Corporation Form 10 -K for the Fiscal Year Ended November 30, 2012 Filed January 29, 2013 File No. 000-19417 Dear M r. Perkins : We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the fi ling and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of th e disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Patrick Gilmore Patrick Gilmore Accounting Branch Chief