SEC Comment Letter for BLACKBAUD INC (BLKB) (CIK 0001280058) (BLKB) — Dec 27, 2011
BLACKBAUD INC (BLKB) (CIK 0001280058)
Date: Dec. 27, 2011 · CIK: 0001280058 · Accession: 0000000000-11-073825
AI Filing Summary & Sentiment
File numbers found in text: 000-50600
Letter
December 27, 2011 Via E-mail Marc E. Chardon Chief Executive Officer Blackbaud, Inc. 2000 Daniel Island Drive Charleston, South Carolina 29492 Re: Blackbaud, Inc. Form 10-K for the fiscal year ended December 31, 2010 Filed March 1, 2011 File No. 000-50600
Dear Chardon: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Craig Wilson
Craig Wilson Senior Assistant Chief Accountant
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December 27, 2011 Via E-mail Marc E. Chardon Chief Executive Officer Blackbaud, Inc. 2000 Daniel Island Drive Charleston, South Carolina 29492 Re: Blackbaud, Inc. Form 10-K for the fiscal year ended December 31, 2010 Filed March 1, 2011 File No. 000-50600 Dear Chardon: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Craig Wilson Craig Wilson Senior Assistant Chief Accountant