PRA INTERNATIONAL
12120 Sunset Hills Road, Suite 600
Reston, Virginia 20190
(703) 464-6300
VIA EDGAR CORRESPONDENCE
May 10, 2007
Jim B. Rosenberg
Senior Assistant Chief Accountant
Division of Corporation Finance
Securities and Exchange Commission
100 F Street N.E.
Washington, DC 20549
| | | | | |
| | | Re: | | PRA International |
| | | | | Form 10-K for Fiscal Year Ended December 31, 2006 |
| | | | | File No. 000-51029 |
Dear Mr. Rosenberg:
In response to your letter dated April 13, 2007, PRA International (the “Company”) is today submitting to the Staff of the Securities and Exchange Commission a letter from our counsel, Joel H. Trotter of Latham & Watkins LLP.
Pursuant to the Staff’s request, the Company acknowledges that:
| | (i) | | it is responsible for the adequacy and accuracy of the disclosure in its filings; |
| |
| | (ii) | | Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
| |
| | (iii) | | the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
| | | | | |
| | Respectfully submitted,
| |
| | /s/ J. Matthew Bond | |
| | J. Matthew Bond | |
| | Chief Financial Officer | |
| |
