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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

AI Filing Summary & Sentiment

File numbers found in text: 333-118226

Date
January 7, 2005
Author
Not clearly detected
Form
CORRESP
Company
SABA SOFTWARE INC (CIK 0001070380)

Letter

Securities and Exchange Commission Division of Corporate Finance – Mail Stop 4-6 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.

Show Raw Text
CORRESP
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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