-----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, SCUpb17alSIxBdEldd9wiuy2A0MJTDzpNWSWoJ2i5U72f+3o1oX3jIOFPaqeERo6 61cO4ezGShOHEJslIcBdHw== 0000950144-08-005251.txt : 20081006 0000950144-08-005251.hdr.sgml : 20081006 20080702133341 ACCESSION NUMBER: 0000950144-08-005251 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080702 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ULTIMATE SOFTWARE GROUP INC CENTRAL INDEX KEY: 0001016125 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 650694077 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ULTIMATE SOFTWARE GROUP INC STREET 2: 2000 ULTIMATE WAY CITY: WESTON STATE: FL ZIP: 33326 BUSINESS PHONE: 9542661000 MAIL ADDRESS: STREET 1: ULTIMATE SOFTWARE GROUP INC STREET 2: 2000 ULTIMATE WAY CITY: WESTON STATE: FL ZIP: 33326 CORRESP 1 filename1.htm Ultimate Software Group, Inc.
[LETTERHEAD OF THE ULTIMATE SOFTWARE GROUP, INC.]
VIA FACSIMILE AND EDGAR
July 2, 2008
Ms. Kathleen Collins
Accounting Branch Chief
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
          RE:   The Ultimate Software Group, Inc.
Form 10-K for Fiscal Year ended December 31, 2007
Filed on March 13, 2008
File no. 0-24347
Dear Ms. Collins:
     On behalf of The Ultimate Software Group, Inc., we are requesting an extension of time to respond to the Staff’s comments to the above-referenced filings as set forth in your letter dated June 27, 2008. In order to adequately respond to the Staff’s comments, we are requesting an additional 20 business days from the deadline provided by your comment letter. If granted such an extension, we will respond to the Staff’s comments pursuant to your June 27, 2008 letter on or before August 8, 2008.
     Thank you for your attention to this matter. If you have any questions or comments regarding this request for an extension, please feel free to contact me at 954-331-7069.
         
  Sincerely,
 		  
  /s/ Mitchell K. Dauerman    
  Mitchell K. Dauerman    
  Executive Vice President and
Chief Financial Officer 		  
 
cc:   James A. FitzPatrick, Jr.
Dewey & LeBoeuf LLP

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