Blucora, Inc.
10900 NE 8th St., Suite 800
Bellevue, WA 98004
September 29, 2014
VIA EDGAR
United States Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Attention: Craig Wilson, Sr. Assistant Chief Accountant
Mitchell Austin, Staff Attorney
Re: Blucora, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2013
Form 10-Q for the Quarterly Period Ended June 30, 2014
Filed February 27, 2014 and August 7, respectively
File No. 000-25131
Dear Mr. Wilson and Mr. Austin:
Blucora, Inc. (the "Company") hereby advises the staff of the Securities and Exchange Commission (the "Staff") that the Company has received the Staff's letter dated September 18, 2014 (the "Comment Letter"), regarding the Commission's review of the Company's Annual Report on Form 10-K for its fiscal year ended December 31, 2013 and its Quarterly Report on Form 10-Q for its fiscal quarter ended June 30, 2014. The Comment Letter indicates that the Company must respond within 10 business days from the date thereof or inform the Staff of when the Company would provide a response. Per voicemails exchanged with Mitchell Austin of the Staff, the Company respectfully requests an additional 5 business days to respond to the Comment Letter. As discussed, due to work on other pending obligations, our financial and accounting teams need additional time in order to prepare a response that will address the Staff's comments in a complete and detailed manner. Mr. Austin indicated that the Staff would be willing to grant this extension, and requested that the Company file this letter confirming the request for an extension with the Commission via EDGAR. The Company is committed to responding to the Comment Letter promptly, and while the Company intends to respond sooner, the Company confirms that it will respond no later than October 9, 2014.
If you have any questions regarding the request made herein, please do not hesitate to call me at (425) 201-8509.
Thank you very much for your courtesy and cooperation in this matter.
BLUCORA, INC.
/s/ Nathan Garnett
Nathan Garnett
General Counsel & Secretary
