October 18, 2010
VIA EDGAR
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Attn: Mark Shuman, Legal Branch Chief
| Re: | Epicor Software Corporation |
| Form 10-K for the Fiscal Year Ended December 31, 2009 |
| Filed March 12, 2010 |
| File No. 000-20740 |
Ladies and Gentlemen:
On behalf of Epicor Software Corporation (the “Company”), we respectfully advise the staff (the “Staff”) of the Securities and Exchange Commission that the Company is in receipt of the Staff’s letter dated October 1, 2010 containing a comment regarding the above-referenced filing. The Company respectfully advises the Staff that it expects to respond to the Staff’s letter on or around October 29, 2010.
Please do not hesitate to call me at (650) 493-9300 if you have any questions or require additional information. On behalf of the Company, I thank you in advance for your consideration.
| Very truly yours, |
| WILSON SONSINI GOODRICH & ROSATI |
| Professional Corporation |
/s/ Melinda A. Anderson |
| cc: | L. George Klaus, Chairman, President and CEO, Epicor Software Corporation |