Saba Software, Inc.
2400 Bridge Parkway
Redwood Shores, California. 94065-1166
January 7, 2005
By Edgar Correspondence, Facsimile (202) 942-9544 and Overnight Delivery
Robert D. Bell, Esq.
Staff Attorney
Securities and Exchange Commission
Division of Corporate Finance – Mail Stop 4-6
450 Fifth Street, NW
Washington DC 20549-0303
| Re: | Saba Software, Inc. |
| Registration Statement on Form S-3, as amended |
| (File No. 333-118226) |
Dear Mr. Bell:
Saba Software, Inc., a Delaware corporation (the “Registrant”), hereby requests that the effective date for the Registration Statement referenced above be accelerated so that it will be declared effective as of 4:30 p.m. on January 11, 2005.
Please notify James R. Tanenbaum, Esq. of Morrison & Foerster LLP, counsel to the Registrant, at (212) 468-8163 as soon as possible as to the time the Registration Statement has been declared effective pursuant to this acceleration request.
Very truly yours, |
SABA SOFTWARE, INC. |
| /s/ PETER E. WILLIAMS III |
Peter E. Williams III Chief Financial Officer |
