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SEC Comment Letter for PERVASIVE SOFTWARE INC (CIK 0001042821) — Oct 27, 2005

PERVASIVE SOFTWARE INC (CIK 0001042821)
Date: Oct. 27, 2005 · CIK: 0001042821 · Accession: 0000000000-05-054624

AI Filing Summary & Sentiment

Date
October 24, 2005
Author
Stephen G. Krikorian
Form
UPLOAD
Company
PERVASIVE SOFTWARE INC (CIK 0001042821)

Letter

Room 4561 October 24, 2005 John Farr Chief Financial Officer Pervasive Software Inc. 12365 Riata Trace Parkway Building B Austin, TX 78727

Re: Pervasive Software Inc. Form 8-K filed on October 7, 2005 Form 10-K for Fiscal Year Ended June 30, 2005 File No. 0-23043

Dear Mr. Farr:

We have completed our review of your Form 8-K and related disclosures and have no further comments at this time.

Sincerely,
Stephen G. Krikorian
Branch Chief - Accounting

Show Raw Text
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<TEXT>

Room 4561
								October 24, 2005

John Farr
Chief Financial Officer
Pervasive Software Inc.
12365 Riata Trace Parkway
Building B
Austin, TX 78727

Re:	Pervasive Software Inc.
Form 8-K filed on October 7, 2005
      Form 10-K for Fiscal Year Ended June 30, 2005
      File No. 0-23043

Dear Mr. Farr:

      We have completed our review of your Form 8-K and related
disclosures and have no further comments at this time.

      Sincerely,

      Stephen G. Krikorian
      Branch Chief - Accounting

Mr. John Farr
Pervasive Software Inc.
October 18, 2005
Page 2

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