0001193125-11-202113.txt : 20110916 0001193125-11-202113.hdr.sgml : 20110916 20110729110325 ACCESSION NUMBER: 0001193125-11-202113 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20110729 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CSG SYSTEMS INTERNATIONAL INC CENTRAL INDEX KEY: 0001005757 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374] IRS NUMBER: 470783182 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 9555 MAROON CIRCLE CITY: ENGLEWOOD STATE: CO ZIP: 80112 BUSINESS PHONE: 3037962850 MAIL ADDRESS: STREET 1: 9555 MAROON CIRCLE CITY: ENGLEWOOD STATE: CO ZIP: 80112 CORRESP 1 filename1.htm Correspondence Letter

LOGO

Via EDGAR

July 29, 2011

Mr. Patrick Gilmore

Accounting Branch Chief

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

 

Re: CSG Systems International, Inc.
  Form 10-K for the Fiscal Year Ended December 31, 2010
  Filed March 9, 2011
  File No. 000-27512

Dear Mr. Gilmore:

I am writing to you on behalf of CSG Systems International, Inc. (“CSG”), in response to your letter of July 22, 2011 to Mr. Peter E. Kalan of CSG relating to the above referenced filing.

For your convenience, we have set forth below each of the Staff’s comments in full and included our responses below it, using the same numbering and headings used in the Staff’s comment letter.

Form 10-K for the Fiscal Year Ended December 31, 2010

Item 8. Financial Statements and Supplementary Data

Note 12 – Unaudited Quarterly Financial Data, page 88

 

1. We have reviewed your response to prior comment 4 and while we note you do not present gross margin/profit on your Consolidated Statements of Income, you should present gross profit/margin, or alternatively, cost of revenues in your unaudited quarterly financial data schedule. Refer to Item 302(A)(1) of Regulation S-K and Question 3 of SAB Topic 6.G.1.a.

Response:

In response to the Staff’s comment, we respectfully provide the following information.

Corporate Headquarters  |  9555 Maroon Circle  |  Englewood, CO 80112  |  phone: 303.200.2000


Mr. Patrick Gilmore

Accounting Branch Chief – Securities and Exchange Commission

July 29, 2011

Page 2 of 2

 

 

 

In future filings we will present “Total cost of revenues (exclusive of depreciation)” as an additional line item in our unaudited quarterly financial data schedule.

If you have any questions related to the information contained herein, please do not hesitate to contact me at (303) 200-2000.

Sincerely,

/s/  Randy R. Wiese

Randy R. Wiese,

Executive Vice President, Chief Financial Officer, and Chief Accounting Officer

 

cc:     Peter E. Kalan, Chief Executive Officer and President
      Joseph T. Ruble, Executive Vice President, General Counsel, Corporate Secretary, and
            Chief Administrative Officer
      Walter Honeycutt, KPMG LLP
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