0000000000-20-005184.txt : 20200723 0000000000-20-005184.hdr.sgml : 20200723 20200611090616 ACCESSION NUMBER: 0000000000-20-005184 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20200611 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: FORRESTER RESEARCH, INC. CENTRAL INDEX KEY: 0001023313 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-ENGINEERING, ACCOUNTING, RESEARCH, MANAGEMENT [8700] IRS NUMBER: 042797789 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 60 ACORN PARK DRIVE CITY: CAMBRIDGE STATE: MA ZIP: 02140 BUSINESS PHONE: 6176136000 MAIL ADDRESS: STREET 1: 60 ACORN PARK DRIVE CITY: CAMBRIDGE STATE: MA ZIP: 02140 FORMER COMPANY: FORMER CONFORMED NAME: FORRESTER RESEARCH INC DATE OF NAME CHANGE: 19960919 PUBLIC REFERENCE ACCESSION NUMBER: 0001564590-20-010647 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4*)>+CS],*,2 P(&]B:@H\/"]4>7!E+UA/8FIE8W0O0V]L;W)3 M<&%C92]$979I8V5',Z%$;3 BU,"VEA6J % M6J %6J %6J %6J %6O ]*WOEK(,D*\X#9H:[]P]6<&19EAU+^GP>RR(B(B(B M(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B+_-A\?'^_O[V]O;Z^OKR\' MGI^?GP[$AY="%(AB43AV^=.M%A$1$1$1$9$?2,H4S\_/CX^/]_?WOP[<'=E- MR6+L]?OW[ZCAZ>GI]?5504-$1$1$1$1$+N;M[>WIZ>GAX6&_WS<"Q:]?O^[O M[^.KQW.(\K]__VZJBLJ1,EY>7M0Q1$1$1$1$1&3"Q\<'QA6_?__&K *98K_? 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Doyle Chief Financial Officer Forrester Research, Inc. 60 Acorn Park Drive Cambridge, Massachusetts 02140 Re: Forrester Research, Inc. Form 10-K for the Fiscal Year Ended December 31, 2019 Filed March 13, 2020 Form 8-K Filed May 7, 2020 File No. 0-21433 Dear Mr. Doyle: We have limited our review of your filings to the financial statements and related disclosures and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Form 8-K Filed May 7, 2020 Exhibit 99.1 1. You refer to pro forma amounts throughout your Form 8-K. Your use of the term pro forma implies these amounts were determined and presented pursuant to Article 11 of Regulation S-X. Please consider using a different description of these amounts given it does not appear that they are determined or presented pursuant to Article 11 of Regulation S-X, or explain the basis for your presentation. 2. We refer to the acquisition-related deferred revenue fair value adjustment made to arrive at non-GAAP measures. Please provide us a brief description of the transactions that gave rise to the deferred revenues and why management believes that performance measures excluding the effects of purchase accounting are useful to an investor. Please tell us how you considered question 100.04 of the Non-GAAP Compliance and Disclosure Michael A. Doyle Forrester Research, Inc. June 11, 2020 Page 2 Interpretations and Rule 100(b) of Regulation G. 3. Please tell us how your presentation of pro forma net income complies with the reconciliation requirement of Regulation G and Item 10(e) of Regulation S-K. In closing, we remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. You may contact Ta Tanisha Meadows at (202) 551-3322 or Donna Di Silvio at (202) 551-3202 with any questions. Sincerely, FirstName LastNameMichael A. Doyle Division of Corporation Finance Comapany NameForrester Research, Inc. Office of Trade & Services June 11, 2020 Page 2 cc: Scott R. Chouinard, Chief Accounting Officer FirstName LastName