Bottomline Technologies (de), Inc.
325 Corporate Drive
Portsmouth, New Hampshire 03801
February 4, 2010
Via EDGAR (Correspondence)
Stephen Krikorian
Division of Corporation Finance
United States Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549-4561
| Re: | Bottomline Technologies (de), Inc. |
| Form 10-K for the Fiscal Year ended June 30, 2009 |
| Filed September 11, 2009 |
| Form 8-K filed on August 5, 2009 |
| Form 8-K filed on October 22, 2009 |
| File No. 000-25259 |
Dear Mr. Krikorian:
We have received your letter dated January 28, 2010 regarding your review of the above-referenced filings. This will confirm that, in order to allow for an appropriate and complete response, we intend to respond to the comments in that letter on or before February 22, 2010.
Please do not hesitate to call me at 603-501-5240, or Eric Morgan, Vice President, Global Controller, at 603-501-4802, should you have any questions or require additional information.
| Very truly yours, | ||
| Bottomline Technologies (de), Inc. | ||
| By: | /s/ Kevin Donovan | |
| Kevin Donovan | ||
| Chief Financial Officer and Treasurer | ||
cc: Robert A. Eberle, President and Chief Executive Officer
