-----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, AKER8XrhEPqi+YO1Y7erfgpWE1OLQPNeH7l7e0mGzVb81tGxsnWPgbIp/ja43vJ3 N0iySahAldRBYNzvlgtMtg== 0001193125-06-167734.txt : 20061227 0001193125-06-167734.hdr.sgml : 20061227 20060809161353 ACCESSION NUMBER: 0001193125-06-167734 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060809 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SEACHANGE INTERNATIONAL INC CENTRAL INDEX KEY: 0001019671 STANDARD INDUSTRIAL CLASSIFICATION: RADIO & TV BROADCASTING & COMMUNICATIONS EQUIPMENT [3663] IRS NUMBER: 043197974 STATE OF INCORPORATION: DE FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 124 ACTON ST STREET 2: 2ND FLOOR CITY: MAYNARD STATE: MA ZIP: 01754 BUSINESS PHONE: 9788970100 MAIL ADDRESS: STREET 1: 124 ACTON ST STREET 2: SECOND FLOOR CITY: MAYNARD STATE: MA ZIP: 01754 CORRESP 1 filename1.htm Response Letter

August 9, 2006

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

Attention: Larry Spirgel

 

Re:    SeaChange International, Inc.
   Form 10-K for the year ended January 31, 2006
   Filed April 17, 2006
   Form 10-Q for the fiscal quarter ended April 30, 2006
   File No. 0-21393

Ladies and Gentlemen:

I am writing to you on behalf of SeaChange International, Inc. (the “Company”), our client, to respond to your letter dated August 3, 2006 to the Company. The letter sets forth the comments of the Staff of the Securities and Exchange Commission (the “Staff”) and requests a response to the comments within 10 business days, or else a notification of when such a response will be provided.

The Company will not be able to gather a complete response to the Staff’s comments within 10 business days, but the Company intends to respond fully by September 8, 2006. On August 8, 2006, the Company discussed this extension with Nasreen Mohammed, Staff Accountant, who indicated that the Staff would not object to this request.

If you have any questions or would like to discuss any of the information covered in this letter, please contact either Kevin Bisson or Barbara Davidson of the Company at (978) 897-0100.

 

Sincerely,

/s/ William B. Simmons, Jr.

William B. Simmons, Jr.
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