 | JDA Software Group, Inc. 14400 N. 87th Street Scottsdale, Arizona 85260 | |
www.jda.com +1.480.308.3460 main +1.480.308.4268 fax |
| March 28, 2012 |
VIA EDGAR
Patrick Gilmore
Accounting Branch Chief
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-5720
| Re: | JDA Software Group, Inc. |
Form 10-K for the Fiscal Year Ended December 31, 2010
Filed March 1, 2011
Form 8-K/A
Filed December 29, 2011
File No. 000-27876
Dear Mr. Gilmore:
Reference is made to the comment letter of the staff (the “Staff”) of the Securities and Exchange Commission, addressed to JDA Software Group, Inc. (the “Company”, “we” or “us”) regarding its Form 10-K for the Fiscal Year Ended December 31, 2010, as filed March 1, 2011, and its Form 8-K/A filed December 29, 2011, File No. 000-27876. We reviewed the Staff’s comments and noted that the Staff requested we respond within ten business days or advise the Staff when we will provide the requested response. Accordingly, we respectfully notify the Staff that we intend to respond to its comments no later than April 30, 2012, unless we contact the Staff on or before such date. If you have any comments or questions, please direct them to me at (480) 308-3460.
| Sincerely, | ||
 | ||
| G. Michael Bridge | ||
| Senior Vice President, General Counsel | ||
| cc: | Pete Hathaway, JDA Software Group, Inc. |