Correspondence 0001552781-24-000350 from PROGRESS SOFTWARE CORP /MA (PRGS) (CIK 0000876167) (PRGS)

PROGRESS SOFTWARE CORP /MA (PRGS) (CIK 0000876167)
Date: May 16, 2024 · CIK: 0000876167 · Accession: 0001552781-24-000350

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AI Filing Summary & Sentiment

File numbers found in text: 000-19417

Referenced dates: May 6, 2024

Date

May 16, 2024

Author

/s/ Anthony Folger

Form

CORRESP

Company

PROGRESS SOFTWARE CORP /MA (PRGS) (CIK 0000876167)

Letter

Division of Corporation Finance Office of Technology Washington, D.C. 20549 Re: Progress Software Corporation 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 May 6, 2024 (the “Comment Letter”), sent by the staff of the Division of Corporation Finance, Office of Technology (the “Staff”), to Progress Software Corporation (the “Company”), relating to the Staff’s review of 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 comments, but management will need more time to fully address them. More specifically, given the significant size of the Company’s product portfolio, management needs additional time to put together information required in response to comment No. 2 of the Comment Letter. The Company accordingly requests an extension to respond to the Comment Letter on or before May 28, 2024.

We greatly appreciate Staff’s consideration of this extension request. Thank you in advance for your understanding.

Very Truly Yours,
/s/ Anthony Folger

Show Raw Text

CORRESP
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filename1.htm

May 16, 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

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 May
6, 2024 (the “Comment Letter”), sent by the staff of the Division of Corporation Finance, Office of Technology (the “Staff”),
to Progress Software Corporation (the “Company”), relating to the Staff’s review of 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 comments, but management will need more time to fully address them. More specifically, given the significant size of
the Company’s product portfolio, management needs additional time to put together information required in response to comment No.
2 of the Comment Letter. The Company accordingly requests an extension to respond to the Comment Letter on or before May 28, 2024.

We greatly appreciate Staff’s consideration
of this extension request. Thank you in advance for your understanding.

Very Truly Yours,

    /s/ Anthony Folger

    Anthony Folger

    Chief Financial Officer

    Progress Software Corporation

SecProbe.io