SEC Comment Letter 0000000000-24-003950 to SPS COMMERCE INC (SPSC) (CIK 0001092699) (SPSC)
SPS COMMERCE INC (SPSC) (CIK 0001092699)
Date: April 11, 2024 · CIK: 0001092699 · Accession: 0000000000-24-003950
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File numbers found in text: 001-34702
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United States securities and exchange commission logo
April 11, 2024
Kimberly Nelson
Chief Financial Officer
SPS Commerce, Inc.
333 South Seventh Street, Suite 1000
Minneapolis, MN 55402
Re:SPS Commerce, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2023
File No. 001-34702
Dear Kimberly Nelson:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Brian Senger