Robert B. Nachwalter
Senior Vice President & General Counsel
VIA FACSIMILE & UPS OVERNIGHT
July 6, 2010
Patrick Gilmore, Accounting Branch Chief
David Edgar, Staff Accountant
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
| Re: | SEC Comment Letter to APAC Customer Services, Inc. regarding Form 10-K for the Fiscal Year Ended January 3, 2010; filed March 1, 2010 Form 8-K; filed February 19, 2010; and Proxy Statement filed April 28, 2010 Your File No. 000-26786 |
Dear Messrs. Gilmore and Edgar:
While we have made progress in producing responses to your latest comments, we will require more time to complete all of our responses appropriately.
We anticipate responding by July 21, 2010.
Thank you for your consideration in this matter.
Sincerely,
/s/ Robert B. Nachwalter
Robert B. Nachwalter
Senior Vice President & General Counsel
APAC Customer Services, Inc.
| 2333 Waukegan Rd., Suite 100 | v 847.236.5452 | |
| Bannockburn, Illinois 60015 | f 847.236.5451 | |
www.apaccustomerservices.com | rbnachwalter@apacmail.com |