-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, Q5P++B9j+CB9Lx6dHQQDCOjCQ0a2dj50+DWqrPRqGzJ2h/UGVGLqUc6nu/2PogQ9 7yAnVkicX2jOC0V/qOol2w== 0000950144-07-009688.txt : 20071130 0000950144-07-009688.hdr.sgml : 20071130 20071030125458 ACCESSION NUMBER: 0000950144-07-009688 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20071030 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PRG SCHULTZ INTERNATIONAL INC CENTRAL INDEX KEY: 0001007330 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-ENGINEERING, ACCOUNTING, RESEARCH, MANAGEMENT [8700] IRS NUMBER: 582213805 STATE OF INCORPORATION: GA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 600 GALLERIA PARKWAY STREET 2: STE 100 CITY: ATLANTA STATE: GA ZIP: 30339-5949 BUSINESS PHONE: 7707796610 MAIL ADDRESS: STREET 1: 600 GALLERIA PARKWAY STREET 2: STE 100 CITY: ATLANTA STATE: GA ZIP: 30339-5949 FORMER COMPANY: FORMER CONFORMED NAME: PROFIT RECOVERY GROUP INTERNATIONAL INC DATE OF NAME CHANGE: 19960207 CORRESP 1 filename1.htm PRG-SCHULTZ INTERNATIONAL, INC.
 

[PRG-Schultz International, Inc. Letterhead]
October 29, 2007
Via EDGAR
Mr. Terence O’Brien
Branch Chief
Securities & Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-7010
     
Re:
  PRG-Schultz International, Inc.
Form 10-K for Fiscal Year Ended December 31, 2006
Form 10-Q for the Fiscal Quarter Ended March 31, 2007
File No. 000-28000
Dear Mr. O’Brien:
     We are in receipt of your letter dated October 19, 2007, with respect to the additional comment of the Staff of the Division of Corporation Finance (the “Staff”) of the U.S. Securities and Exchange Commission to the above-referenced reports filed by PRG-Schultz International, Inc. (the “Company”) under the Securities Exchange Act of 1934, as amended. We have reviewed the additional comment and will consider the Staff’s guidance in the Company’s future filings. If there is any additional information you need or if you have additional questions, please let us know.
Sincerely,
/s/ Peter Limeri
Peter Limeri
Chief Financial Officer and Treasurer

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