Correspondence 0001193125-23-044874 from DUCK CREEK TECHNOLOGIES, INC. (CIK 0001160951)
DUCK CREEK TECHNOLOGIES, INC. (CIK 0001160951)
Date: Feb. 22, 2023 · CIK: 0001160951 · Accession: 0001193125-23-044874
AI Filing Summary & Sentiment
File numbers found in text: 001-39449
Referenced dates: February 15, 2023
Letter
SKADDEN, ARPS, SLATE, MEAGHER & FLOM LLP
ONE MANHATTAN WEST
NEW YORK 10001-8602
TEL: (212) 735-3000
FAX: (212) 735-2000
www.skadden.com
February 22,
BY EMAIL AND EDGAR
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attn: Chen Chen
Christine Dietz
Re: Duck Creek Technologies, Inc.
Form 10-K for the fiscal year ended August 31, 2022, filed October 28, 2022
Form 10-Q for the quarter ended November 30, 2022, filed January 9, 2023
File No. 001-39449
Ladies and Gentlemen:
On behalf of our client, Duck Creek Technologies, Inc., a Delaware corporation (the “Company”), we hereby provide responses to comments received from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) by letter dated February 15, 2023 (the “Comment Letter”) with respect to the above-referenced Annual Report on Form 10-K for the fiscal year ended August 31, 2022 (the “Annual Report”).
Concurrently with the submission of this letter, the Company is publicly filing, through the Commission’s Electronic Data Gathering, Analysis and Retrieval system, Amendment No. 1 to the Annual Report (the “10-K Amendment”) and Amendment No. 1 to the Company’s Quarterly Report on Form 10-Q for the quarter ended November 30, 2022 (the “10-Q Amendment”), each in response to the Staff’s comments.
The headings and paragraph numbers in this letter correspond to those contained in the Comment Letter and, to facilitate the Staff’s review, we have reproduced the text of the Staff’s comments in italics below.
Form 10-K for the Fiscal Year Ended August 31, 2022
Exhibits
1. The certifications filed as Exhibits 31.1 and 31.2 do not include the introductory language in paragraph 4 and paragraph 4(b) referring to internal control over financial reporting. Please amend your filing to include the certifications exactly as set forth in Item 601(b)(31) of Regulation S-K. The amendment should include updated and corrected Section 302 certifications, Section 906 certifications, full Item 9A disclosure and your audited financial statements. Refer to Question 246.13 of the Regulation S-K C&DIs. The Section 302 certifications included in your Form 10-Q for the quarter ended November 30, 2022 should be similarly revised.
The Company acknowledges the Staff’s comment and respectfully informs the Staff that the Company has filed the 10-K Amendment and 10-Q Amendment to include updated Section 302 certifications (as required pursuant to Item 601(b)(31) of Regulation S-K). In accordance with 246.13 of the Securities and Exchange Commission’s Compliance and Discussion Interpretations on Regulation S-K and the Staff’s comment, the 10-K Amendment included Item 8. Financial Statements and Supplementary Data, Item 9A. Controls and Procedures and the Sections 302 and 906 certifications.
Should any member of the Staff have any questions or comments concerning this filing, the 10-K Amendment or the 10-Q Amendment, please do not hesitate to contact the undersigned at (212) 735-3259.
Sincerely,
/s/ Michael J. Zeidel
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CORRESP 1 filename1.htm CORRESP SKADDEN, ARPS, SLATE, MEAGHER & FLOM LLP ONE MANHATTAN WEST NEW YORK 10001-8602 TEL: (212) 735-3000 FAX: (212) 735-2000 www.skadden.com February 22, 2023 BY EMAIL AND EDGAR Division of Corporation Finance Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attn: Chen Chen Christine Dietz Re: Duck Creek Technologies, Inc. Form 10-K for the fiscal year ended August 31, 2022, filed October 28, 2022 Form 10-Q for the quarter ended November 30, 2022, filed January 9, 2023 File No. 001-39449 Ladies and Gentlemen: On behalf of our client, Duck Creek Technologies, Inc., a Delaware corporation (the “Company”), we hereby provide responses to comments received from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) by letter dated February 15, 2023 (the “Comment Letter”) with respect to the above-referenced Annual Report on Form 10-K for the fiscal year ended August 31, 2022 (the “Annual Report”). Concurrently with the submission of this letter, the Company is publicly filing, through the Commission’s Electronic Data Gathering, Analysis and Retrieval system, Amendment No. 1 to the Annual Report (the “10-K Amendment”) and Amendment No. 1 to the Company’s Quarterly Report on Form 10-Q for the quarter ended November 30, 2022 (the “10-Q Amendment”), each in response to the Staff’s comments. The headings and paragraph numbers in this letter correspond to those contained in the Comment Letter and, to facilitate the Staff’s review, we have reproduced the text of the Staff’s comments in italics below. Form 10-K for the Fiscal Year Ended August 31, 2022 Exhibits 1. The certifications filed as Exhibits 31.1 and 31.2 do not include the introductory language in paragraph 4 and paragraph 4(b) referring to internal control over financial reporting. Please amend your filing to include the certifications exactly as set forth in Item 601(b)(31) of Regulation S-K. The amendment should include updated and corrected Section 302 certifications, Section 906 certifications, full Item 9A disclosure and your audited financial statements. Refer to Question 246.13 of the Regulation S-K C&DIs. The Section 302 certifications included in your Form 10-Q for the quarter ended November 30, 2022 should be similarly revised. The Company acknowledges the Staff’s comment and respectfully informs the Staff that the Company has filed the 10-K Amendment and 10-Q Amendment to include updated Section 302 certifications (as required pursuant to Item 601(b)(31) of Regulation S-K). In accordance with 246.13 of the Securities and Exchange Commission’s Compliance and Discussion Interpretations on Regulation S-K and the Staff’s comment, the 10-K Amendment included Item 8. Financial Statements and Supplementary Data, Item 9A. Controls and Procedures and the Sections 302 and 906 certifications. Should any member of the Staff have any questions or comments concerning this filing, the 10-K Amendment or the 10-Q Amendment, please do not hesitate to contact the undersigned at (212) 735-3259. Sincerely, /s/ Michael J. Zeidel Michael J. Zeidel cc: Christopher Stone, General Counsel and Secretary, Duck Creek Technologies, Inc. Kevin Rhodes, Chief Financial Officer, Duck Creek Technologies, Inc.