January 18, 2011
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, DC 20549
Attn: Stephen Krikorian, Mail Stop 4561
RE: CIBER, Inc.
Form 10-Q for the Quarterly Period ended June 30, 2010
Filed August 5, 2010
File No. 001-13103
Dear Mr. Krikorian:
CIBER, Inc. (the “Company”) has received your comment letter dated December 3, 2010, on the above-referenced filing. The Company continues to gather the information required to respond to the comment letter and will respond on or before January 21, 2011. If you have questions regarding this letter, please contact me or Christopher Loffredo, CIBER Chief Accounting Officer, at (303) 220-0100.
| Very truly yours, |
|
|
| /s/ Peter H. Cheesbrough |
| Peter H. Cheesbrough |
| Executive Vice President and Chief Financial Officer |
