November 14, 2007
VIA EDGAR
United States Securities and Exchange Commission
Kathleen Collins
Kari Jin
100 F Street, N.E.
Washington, D.C. 20549
File No. 000-30221
Dear Ms. Collins and Ms. Jin:
On behalf of Saba Software, Inc. (the “Company”), this letter is being submitted in reference to your letter to Bobby Yazdani, CEO and Chairman of the Board, dated October 30, 2007 (the “Comment Letter”). Per our telephone conversation today, the Company respectfully requests an extension to respond to the inquiries contained in your Comment Letter. The Company intends to respond to the Staff’s comments no later than November 28, 2007.
If you have any questions, please do not hesitate to call the undersigned at (650) 581-2500.
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Sincerely, |
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/s/ Peter E. Williams III |
Peter E. Williams III |
Executive Vice President, Corporate Development |