Correspondence 0001552781-24-000123 from PROGRESS SOFTWARE CORP /MA (PRGS) (CIK 0000876167) (PRGS)
PROGRESS SOFTWARE CORP /MA (PRGS) (CIK 0000876167)
Date: March 15, 2024 · CIK: 0000876167 · Accession: 0001552781-24-000123
AI Filing Summary & Sentiment
File numbers found in text: 000-19417
Referenced dates: March 13, 2024
Show Raw Text
CORRESP
1
filename1.htm
March 15, 2024
Chen Chen
Kathleen Collins
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
100 F Street, N.E.
Washington, D.C. 20549
Re: Progress Software Corporation (the “Company”)
Annual Report on Form 10-K for the fiscal year ended November
30, 2023
File No. 000-19417
Dear Ms. Chen and Ms. Collins:
Reference is made to the comment letter dated March
13, 2024 (the “Comment Letter”), sent by the staff of the Division of Corporation Finance, Office Technology (the “Staff”),
to Progress Software Corporation (the “Company”), relating to the Company’s Annual Report on Form 10-K for the fiscal
year ended November 30, 2023.
The Company has been working diligently in addressing
the Staff’s questions, but management will need more time to properly answer all of the Staff’s comments. More specifically,
in addition to overseeing the day-to-day operations of the Company, the management team of the Company has concurrently been working on
preparing for the Company’s upcoming quarterly earnings release (currently scheduled for March 26, 2024) and quarterly filing on
Form 10-Q (currently scheduled to be filed April 8, 2024). Accordingly, senior management does not feel that it will be able to dedicate
the time necessary to address the Staff’s comments within the ten day period from the Comment Letter date. The Company accordingly
requests an extension to respond to the Comment Letter on or before April 15, 2024.
We hope that this approach is acceptable to the Staff.
Thank you in advance for your understanding.
Very Truly Yours,
/s/ ANTHONY FOLGER
Anthony Folger
Chief Financial Officer
Progress Software Corporation