SEC Comment Letter for BLACKBAUD INC (BLKB) (CIK 0001280058) (BLKB) — Feb 20, 2009

BLACKBAUD INC (BLKB) (CIK 0001280058)
Date: Feb. 20, 2009 · CIK: 0001280058 · Accession: 0000000000-09-009132

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AI Filing Summary & Sentiment

File numbers found in text: 000-50600

Date

February 20, 2009

Author

Not clearly detected

Form

UPLOAD

Company

BLACKBAUD INC (BLKB) (CIK 0001280058)

Letter

Mail Stop 4561 February 20, 2009 Marc E. Chardon, President and CEO Blackbaud, Inc. 2000 Daniel Island Drive Charleston, South Carolina 29492

Re: Blackbaud, Inc. Form 10-K for the Fiscal Year Ended D ecember 31, 2007 Filed February 29, 2008 File No. 000-50600

Dear Mr. Chadron: We have completed our review of your Form 10-K and related filings and have no further comments at this time on the specific issues raised. S i n c e r e l y ,

B a r b a r a C . J a c o b s A s s i s t a n t D i r e c t o r

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Mail Stop 4561

February 20, 2009

Marc E. Chardon, President and CEO Blackbaud, Inc. 2000 Daniel Island Drive  Charleston, South Carolina 29492

 Re: Blackbaud, Inc.
  Form 10-K for the Fiscal Year Ended D ecember 31, 2007
  Filed February 29, 2008   File No. 000-50600

Dear Mr. Chadron:   We have completed our review of your Form 10-K and related filings and have no
further comments at this time on the specific issues raised.           S i n c e r e l y ,

        B a r b a r a  C .  J a c o b s          A s s i s t a n t  D i r e c t o r

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