September 8, 2006
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention: Larry Spirgel
| Re: | SeaChange International, Inc. |
| Form 10-K for the year ended January 31, 2006 |
| Filed April 17, 2006 |
| Form 10-Q for the fiscal quarter ended April 30, 2006 |
| File No. 0-21393 |
Ladies and Gentlemen:
In my capacity as the Chief Financial Officer, Senior Vice President, Finance and Administration, Secretary and Treasurer of SeaChange International, Inc. (the “Company”), I am writing to respond to your letter dated August 3, 2006 to the Company. The letter sets forth the comments of the Staff of the Securities and Exchange Commission (the “Staff”) and requests a response to the comments within 10 business days, or else a notification of when such a response will be provided.
Further to a letter from our legal counsel, Choate, Hall & Stewart, to you dated August 9, 2006, requesting an extension in the Company’s response to the Staff’s comments, the Company hereby requests a further extension to September 15, 2006 in which to respond to the Staff’s comments. On September 7, 2006, the Company discussed this extension with Nasreen Mohammed, Staff Accountant, who indicated that the Staff would not object to this request.
If you have any questions or would like to discuss any of the information covered in this letter, please contact either me or Barbara Davidson of the Company at (978) 897-0100.
Sincerely,
/s/ Kevin M. Bisson
Kevin M. Bisson
