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SEC Comment Letter for INSPERITY, INC. (NSP) (CIK 0001000753) (NSP) — Sep 29, 2008

INSPERITY, INC. (NSP) (CIK 0001000753)
Date: Sept. 29, 2008 · CIK: 0001000753 · Accession: 0000000000-08-048952

AI Filing Summary & Sentiment

File numbers found in text: 001-13998

Date
August 15, 2008
Author
Not clearly detected
Form
UPLOAD
Company
INSPERITY, INC. (NSP) (CIK 0001000753)

Letter

Re: Administaff, Inc. Form 10-K for the period ended December 31, 2007 Filed February 7, 2008 File No. 001-13998 Dear Mr. Sarvadi: We have completed our review of your Form 10-K for the period ended December 31, 2007 and do not, at this time, have any further comments.

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549

DIVISION OF CORPORATION FINANCE

Mail Stop 3720

August 15, 2008 Paul J. Sarvadi Chairman of the Board and Chief Executive Officer Administaff, Inc. 19001 Crescent Springs Drive Kingwood, Texas 77339

S i n c e r e l y , / s / L a r r y S p i r g e l L a r r y S p i r g e l A s s i s t a n t D i r e c t o r

Show Raw Text
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

Mail Stop 3720

        August 15, 2008
   Paul J. Sarvadi Chairman of the Board and Chief Executive Officer Administaff, Inc. 19001 Crescent Springs Drive Kingwood, Texas 77339

Re: Administaff, Inc.
 Form 10-K for the period ended December 31, 2007
Filed February 7, 2008
 File No. 001-13998
   Dear Mr. Sarvadi:
We have completed our review of your Form 10-K for the period ended
December 31, 2007 and do not, at this time, have any further comments.

        S i n c e r e l y ,                   / s /  L a r r y  S p i r g e l                   L a r r y  S p i r g e l           A s s i s t a n t  D i r e c t o r