SEC Comment Letter for BLACKBAUD INC (BLKB) (CIK 0001280058) (BLKB) — Nov 1, 2013
BLACKBAUD INC (BLKB) (CIK 0001280058)
Date: Nov. 1, 2013 · CIK: 0001280058 · Accession: 0000000000-13-060128
AI Filing Summary & Sentiment
Letter
November 1, 2013 Via E -mail Anthony W. Boor Chief Financial Officer Blackbaud, Inc. 2000 Daniel Island Drive Charleston, South Carolina 29492
Re: Blackbaud, Inc. Form 10 -K for the fiscal year ended December 31, 2012 Filed February 27, 2013 File No. 000 -50600
Dear Mr. Boor :
We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We u rge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Craig Wilson
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November 1, 2013 Via E -mail Anthony W. Boor Chief Financial Officer Blackbaud, Inc. 2000 Daniel Island Drive Charleston, South Carolina 29492 Re: Blackbaud, Inc. Form 10 -K for the fiscal year ended December 31, 2012 Filed February 27, 2013 File No. 000 -50600 Dear Mr. Boor : We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We u rge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing 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 Sr. A sst. Chief Accountant