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SEC Company Response from EMBARCADERO TECHNOLOGIES INC (CIK 0001107112) — Sep 7, 2005

EMBARCADERO TECHNOLOGIES INC (CIK 0001107112)
Date: Sept. 7, 2005 · CIK: 0001107112 · Accession: 0001193125-05-181285

AI Filing Summary & Sentiment

File numbers found in text: 000-30239

Referenced dates: August 24, 2005

Date
September 6, 2005
Author
/S/ Raj Sabhlok
Form
CORRESP
Company
EMBARCADERO TECHNOLOGIES INC (CIK 0001107112)

Letter

Via Edgarlink and Facsimile Securities and Exchange Commission Division of Corporation Finance Attention: Mr. Stephen Krikorian, Accounting Branch Chief Form 10-Q/A for Fiscal Quarter Ended June 30, 2004 Form 10-K for Fiscal Year Ended December 31, 2004 Form 10-K/A for Fiscal Year Ended December 31, 2004 File No. 000-30239

Dear Mr. Krikorian, Mr. Niethamer and Ms. Walsh:

We received your letter dated August 24, 2005, which provides comments to the above referenced filings. In your letter you requested that we respond to your comments within 10 business days or inform you when we will provide you with a response. We are writing to inform you that due to various vacation schedules around the Labor Day holiday, our response will be slightly delayed. We plan to submit our response on or before Monday September 12, 2005.

If you wish to discuss our proposed timing for responding to your comments, please call the undersigned at (415) 834-3131 ext. 280.

Very truly yours,
/S/ Raj Sabhlok

Show Raw Text
CORRESP
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filename1.htm

Letter of Correspondence

 [Embarcadero Technologies, Inc. letterhead]

 September 6, 2005

 Via Edgarlink and Facsimile

 Securities and Exchange Commission

 Division of Corporation Finance

 Mail Stop 4561

 100 F Street, N.E.

 Washington, DC 20549

Attention:
Mr. Stephen Krikorian, Accounting Branch Chief

Mr. Jason Niethamer

Ms. Melissa Walsh

Re:
Embarcadero Technologies, Inc.

Form 10-Q/A for Fiscal Quarter Ended June 30, 2004

Form 10-K for Fiscal Year Ended December 31, 2004

Form 10-K/A for Fiscal Year Ended December 31, 2004

File No. 000-30239

 Dear Mr. Krikorian, Mr. Niethamer and Ms. Walsh:

 We received your letter dated August 24, 2005, which provides comments to the above referenced filings. In your letter you requested that we respond to your comments within 10 business days or inform you when we will
provide you with a response. We are writing to inform you that due to various vacation schedules around the Labor Day holiday, our response will be slightly delayed. We plan to submit our response on or before Monday September 12, 2005.

 If you wish to discuss our proposed timing for responding to your
comments, please call the undersigned
at (415) 834-3131 ext. 280.

Very truly yours,

 /S/ Raj Sabhlok

 Raj Sabhlok,

 Chief Financial Officer and
Senior Vice President

 of Corporate Development

cc:
Stephen C. Ferruolo, Heller Ehrman LLP