December 27, 2011
United States Securities and Exchange Commission
Kathleen Collins
Melisa Kindelan
Melisa Feider
100 F Street, N.E.
Washington, D.C. 20549
Re: | Saba Software, Inc. | |
| Form 10-K for the Fiscal Year Ended May 31, 2011 | ||
| Filed August 5, 2011 | ||
| Form 10-Q for the Fiscal Quarter Ended August 31, 2011 | ||
| Filed October 6, 2011 | ||
| File No. 001-34372 |
Madams:
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 of Directors of the Company, dated December 22, 2011 (the “Comment Letter”). The Company respectfully requests an extension to respond to the inquiries contained in the Comment Letter. The Company intends to respond to the Staff’s comments no later than January 17, 2012.
If you have any questions, please do not hesitate to call the undersigned at (650) 581-2500.
| Sincerely, |
| /s/ Peter Williams |
| Peter Williams |
| Interim Chief Financial Officer |
| Saba Software, Inc. |
