SecProbe.io

CORRESP
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filename1.htm

The SCO Group, Inc.

355 South 520 West, Suite 100

Lindon, Utah 84042

December 1, 2005

Securities
and Exchange Commission

100
F Street, N.E.

Washington,
D.C.  20549

Re:                               The SCO Group, Inc. –

Registration Statement on Form S-1, as amended
(Registration No. 333-127000)

Ladies
and Gentlemen:

Pursuant to Rule 461
under the Securities Act of 1933, as amended, the undersigned Registrant hereby
requests that the above-referenced Registration Statement be declared effective
at 4:30 Eastern Time on December 2, 2005, or as soon as is practicable
thereafter.

In connection with
requesting acceleration of the effective date of the Registration Statement,
the undersigned Registrant hereby acknowledges the following:

•                                          should the Securities and Exchange Commission
(the “Commission”) or its staff (the “Staff”), acting pursuant to delegated
authority, declare the Registration Statement effective, it does not foreclose
the Commission from taking any action with respect to the Registration
Statement;

•                                          the action of the Commission or the Staff,
acting pursuant to delegated authority, in declaring the Registration Statement
effective, does not relieve the Registrant from its full responsibility for the
adequacy and accuracy of the disclosure in the Registration Statement; and

•                                          the Registrant may not assert the action of
effectiveness as a defense in any proceeding initiated by the Commission or any
person under the federal securities laws of the United States.

  Very truly yours,

  THE SCO GROUP, INC.

  By:

  /s/ Bert B. Young

  Bert B. Young

  Chief Financial Officer