Filed by Bowne Pure Compliance

-----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, AT1DZwgZmYSlxbn3fvGVwwOkQ05uzJCYuQpZU8gND6Mcsu2g4Gk+buyHf0BqGnVO Tg1mAagYeHOL55jZxxUucg== 0001362310-08-008628.txt : 20090330 0001362310-08-008628.hdr.sgml : 20090330 20081229164550 ACCESSION NUMBER: 0001362310-08-008628 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20081229 FILER: COMPANY DATA: COMPANY CONFORMED NAME: QAD INC CENTRAL INDEX KEY: 0001036188 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 770105228 STATE OF INCORPORATION: DE FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 100 INNOVATION PLACE CITY: SANTA BARBARA STATE: CA ZIP: 93108 BUSINESS PHONE: 8055666000 MAIL ADDRESS: STREET 1: 100 INNOVATION PLACE CITY: SANTA BARBARA STATE: CA ZIP: 93108 CORRESP 1 filename1.htm Filed by Bowne Pure Compliance

[Letterhead of QAD Inc.]

December 29, 2008

Ms. Kathleen Collins
Accounting Branch Chief
Securities and Exchange Commission
Washington, D.C. 20549

Dear Ms. Collins:

We received a comment letter dated December 23, 2008 in reference to File No. 000-22823 QAD Inc. Form 10-K for the Fiscal Year Ended January 31, 2008. We are actively working to respond to your letter completely. Pursuant to a conversation between Kara Bellamy, our Corporate Controller, and Michael Johnson, Staff Attorney, we will provide a response on or before January 20, 2009.

Sincerely yours,

/s/ Daniel Lender

Daniel Lender
Executive Vice President, Chief Financial Officer
QAD Inc.

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