June 4, 2009
VIA EDGAR
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jennifer Fugario
Re: Salary.com, Inc.
Form 10-K for Fiscal Year Ended March 31, 2008
Filed June 13, 2008
Form 10-Q for Fiscal Quarter Ended December 31, 2008
Filed February 9, 2009
File No. 001-33312
Dear Ms. Fugario:
We are requesting an extension of time to file our response to the matters addressed in the letter from the Securities and Exchange Commission, Division of Corporation Finance, dated May 18, 2009. We request an extension to respond on or before June 12, 2009.
If you should have any questions concerning this request, please contact the undersigned at 781-851-8889.
Sincerely,
/s/ Bryce Chicoyne
Bryce Chicoyne
Chief Financial Officer
Salary.com, Inc.
cc: | G. Kent Plunkett, Chief Executive Officer, Salary.com, Inc. |
Robert E. Puopolo, Goodwin Procter LLP