OPEN TEXT CORPORATION
275 Frank Tompa Drive
Waterloo, Ontario, Canada
T (519) 888-7111 F (519) 888-0677
January 13, 2010
By Electronic Submission
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E. Mail Stop 4561
Washington, D.C. 20549
| Attention: | Melissa Kindelan, |
Staff Accountant, Division of Corporation Finance
| Re: | Open Text Corporation |
File No. 0-27544
Dear Ms. Kindelan:
This letter is to confirm our receipt of the Securities and Exchange Commission’s (“SEC”) letter addressed to Mr. Paul McFeeters, Chief Financial Officer of Open Text Corporation, dated December 22, 2009. We confirm that we will provide our written response to this letter in the week of January 25, 2010.
If you have any questions with the foregoing or would like to discuss further, please contact me at (905) 762-6234.
Sincerely,
/s/ Sujeet Kini.
Sujeet Kini,
Vice President, Corporate Controller, Open Text Corporation.
| cc: | Paul McFeeters, Chief Financial Officer, Open Text Corporation |
Gordon A. Davies, Chief Legal Officer and Secretary, Open Text Corporation
