December 16, 2014
By Electronic Submission
Mr. Patrick Gilmore
Accounting Branch Chief
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Demandware, Inc. |
Form 10-K for Fiscal Year Ended December 31, 2013
Filed March 3, 2014
SEC File No. 001-35450
Dear Mr. Gilmore:
Thank you for your letter dated December 3, 2014.
In your letter you seek a response from the Company within ten business days from the date of your letter (i.e., December 17, 2014) or an indication from the Company as to when it intends to provide you with a response.
We respectfully request an extension of 13 business days to give us sufficient time, particularly given the upcoming holidays, to gather and review the information needed to respond to your questions. If granted, this requested extension would result in our submission of a response on or before January 7, 2015.
Please contact me at (781) 425-1215 if you would like to discuss this request. We appreciate your consideration.
Sincerely,
/s/ Timothy M. Adams
Timothy M. Adams
EVP & Chief Financial Officer
Demandware, Inc.
| cc: | David Edgar |
Staff Accountant
Christine Davis
Assistant Chief Accountant
