December 8, 2008
Ms. Kathleen Collins
Accounting Branch Chief
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
| RE: | Deltek, Inc. |
| Form 10-K for the Fiscal Year Ended December 31, 2007, filed March 31, 2008 |
| Definitive Proxy Statement on Schedule 14A, filed April 3, 2008 |
| Form 10-Q for the Nine Months Ended September 30, 2008, filed Nov. 14, 2008 |
| File No. 001-33772 |
Dear Ms. Collins:
On behalf of Deltek, Inc. (the“Company”), we received the comment letter, dated November 21, 2008, of the staff of the Division of Corporation Finance (the“Staff”) concerning the above referenced filings. The comment letter asks us to provide our written responses within 10 business days or to tell the Staff when we will provide our responses. In a telephone conversation on Friday, December 5, 2008, Melissa Feider, Staff Accountant, agreed to the Company’s request to file its responses on or before Monday, December 15, 2008.
Should you have any questions or comments with respect to this filing, please contact me at (703) 885-9933 orDavidSchwiesow@deltek.com.
Sincerely,
/s/ David R. Schwiesow
David R. Schwiesow
Senior Vice President and General Counsel
