Virtusa Corporation
2000 West Park Drive
Westborough, MA 01581
Fax: 508-389-7224
October 9, 2009
Via: Federal Express and EDGAR
U.S. Securities and Exchange Commission
Division of Corporate Finance
Attn: Barbara C. Jacobs
Mail Stop 4561
Washington, D.C. 20549
Re: | Virtusa Corporation (the “Company”) |
| Comment Letter dated as of September 18, 2009 |
| related to Form 10-K for Fiscal Year Ended March 31, 2009, as |
| filed on May 29, 2009 |
Dear Ms. Jacobs:
As a follow up to our conversation on October 9, 2009 regarding the comment letter from the Staff of the Securities and Exchange Commission, dated September 18, 2009, relating to the above-referenced Annual Report on Form 10-K (the “Comment Letter”), due to a mail error and in order to provide a complete response to the Comment Letter, the Company respectfully requests an additional 10 business days from today to respond to the comments set forth in the Comment Letter. We appreciate the Staff’s agreement to such extension and the Company hereby confirms that it will submit its responses to the comments made in the Comment Letter by no later than October 26, 2009.
Thank you for your assistance. Please feel free to contact me at 508-389-7450, if you have any questions or would like to discuss the matter further.
| Very truly yours, |
|
|
| /s/ Paul D. Tutun |
|
|
| Paul D. Tutun |
|
|
| Vice President, General Counsel and Assistant Secretary |
