December 11, 2012
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Mail Stop 4561
Attn: Stephen G. Krikorian, Accounting Branch Chief
Re: Digital River, Inc.
Form 10-K for Fiscal Year Ended December 31, 2011
Filed February 27, 2012
Form 10-Qs for Fiscal Quarters Ended June 30, 2012 and September 30, 2012
Filed August 8, 2012 and November 7, 2012
File No. 000-24643
Dear Mr. Krikorian:
On behalf of Digital River, Inc., a Delaware corporation (the “Company”), I am writing in response to your comment letter dated November 27, 2012 (the “Comment Letter”) regarding the Company’s disclosures in its filings identified above.
Per my conversation with Ms. Tamara Tangen this afternoon, the Company will file its response to the Staff’s comments by December 17, 2012.
Please direct any further questions or comments concerning this response letter to me at (612) 260-3050.
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| Sincerely, | |
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| DIGITAL RIVER, INC. | |
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| By: | /s/ Kevin L. Crudden |
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| Kevin L. Crudden, Esq. |
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| Vice President and General Counsel |
cc: | Tamara Tangen, Securities and Exchange Commission |
| Thomas M. Donnelly, President, Digital River, Inc. |
| Stefan B. Schulz, Chief Financial Officer, Digital River, Inc. |