December 8, 2011
Ms. Kathleen Collins
Accounting Branch Chief
Division of Corporate Finance
Securities and Exchange Commission
Washington, D.C. 20549
RE: | ACTUATE CORPORATION |
REQUEST FOR EXTENSION OF TIME TO RESPOND TO COMMENT LETTER DATED
DECEMBER 6, 2011
File No. 000-24607
Dear Ms. Collins:
We are writing in response to the letter from the Securities and Exchange Commission (the “Commission”) dated December 6, 2011 (the “Comment Letter”) in which the Staff of the Commission (the “Staff”) requested certain information regarding recent 10-K and 8-K filings. As we discussed with Ms. Bouvet, we would like to request an extension to the filing deadline for our response. Currently, a response was requested within 10 business days, which would make the response due by December 20, 2011. We are requesting that this date be extended to January 3, 2012. If this date is not acceptable to you please let us know, otherwise we will post our response on Edgar by January 3, 2012.
Should you have any further questions, please do not hesitate to call me at (650) 645-3494.
Sincerely,
/s/ Dan A. Gaudreau |
Dan A. Gaudreau |
Senior Vice President, Operations and CFO |
cc: | Mrs. Laura Veator, Staff Accountant, Division of Corporate Finance |