SEC Company Response from SABA SOFTWARE INC (CIK 0001070380) — Jan 7, 2005
SABA SOFTWARE INC (CIK 0001070380)
Date: Jan. 7, 2005 · CIK: 0001070380 · Accession: 0001193125-05-003267
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File numbers found in text: 333-118226
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CORRESP 1 filename1.htm Acceleration Request Saba Software, Inc. 2400 Bridge Parkway Redwood Shores, California. 94065-1166 January 7, 2005 By Edgar Correspondence, Facsimile (202) 942-9544 and Overnight Delivery Robert D. Bell, Esq. Staff Attorney Securities and Exchange Commission Division of Corporate Finance – Mail Stop 4-6 450 Fifth Street, NW Washington DC 20549-0303 Re: Saba Software, Inc. Registration Statement on Form S-3, as amended (File No. 333-118226) Dear Mr. Bell: Saba Software, Inc., a Delaware corporation (the “Registrant”), hereby requests that the effective date for the Registration Statement referenced above be accelerated so that it will be declared effective as of 4:30 p.m. on January 11, 2005. Please notify James R. Tanenbaum, Esq. of Morrison & Foerster LLP, counsel to the Registrant, at (212) 468-8163 as soon as possible as to the time the Registration Statement has been declared effective pursuant to this acceleration request. Very truly yours, SABA SOFTWARE, INC. /s/ PETER E. WILLIAMS III Peter E. Williams III Chief Financial Officer