[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