correspondence100510.htm

0001054102-10-000037.txt : 20110325 0001054102-10-000037.hdr.sgml : 20110325 20101005122138 ACCESSION NUMBER: 0001054102-10-000037 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20101005 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PDI INC CENTRAL INDEX KEY: 0001054102 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-BUSINESS SERVICES, NEC [7389] IRS NUMBER: 222919486 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: MORRIS CORPORATE CENTER 1, BUILDING A STREET 2: 300 INTERPACE PARKWAY CITY: PARSIPPANY STATE: NJ ZIP: 07054 BUSINESS PHONE: 8622077800 MAIL ADDRESS: STREET 1: MORRIS CORPORATE CENTER 1, BUILDING A STREET 2: 300 INTERPACE PARKWAY CITY: PARSIPPANY STATE: NJ ZIP: 07054 FORMER COMPANY: FORMER CONFORMED NAME: PROFESSIONAL DETAILING INC DATE OF NAME CHANGE: 19980129 CORRESP 1 filename1.htm correspondence100510.htm PDI LETTERHEAD

PDI LETTERHEAD

October 5, 2010

VIA EDGAR

Mr. Stephen G. Krikorian

Accounting Branch Chief

Division of Corporate Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

cc:	Tamara Tangen, Staff Accountant (via facsimile)

Christine E. Davis, Assistant Chief Accountant (via facsimile)

Jan Woo, Staff Attorney (via facsimile)

Maryse Mills-Apenteng, Special Counsel (via facsimile)

Nancy Lurker, Chief Executive Officer – PDI, Inc.

Re:

PDI, Inc.

Form 10-K for the Fiscal Year Ended December 31, 2009

Form 10-Q for the Quarterly Period Ended March 31, 2010

Form 8-K filed December 4, 2009

Form 8-K filed March 4, 2010

File No. 000-24249

Dear Mr. Krikorian:

On behalf of PDI, Inc. (the “Company” or “PDI”), I am writing in response to the comments made by the staff of the Securities and Exchange Commission (the “Staff”) in its letter dated September 27, 2010 (the “Comment Letter”) with respect to the Company’s Annual Report on Form 10-K for the year ended December 31, 2009 (“Form 10-K”), the Company’s Quarterly Report on Form 10-Q for the period ended March 31, 2010 (“Form 10-Q”), the Company’s Current Report on Form 8-K dated December 4, 2009 and the Company’s Current Report on Form 8-K dated March 4, 2010. Due to the preparation of our Form 10-Q for the period ended September 30, 2010 and other client related matters affecting our ability to prepare a timely response, the Company respectfully requests additional time to respond to the Staff’s comments, and proposes to respond on or before October 25, 2010. We hope the Company’s request will be acceptable to the Staff, and will graciously accept any accommodation the Staff can provide.

Morris Corporate Center 1, 300 Interpace Parkway, Parsippany, New Jersey 07054

Phone: 862.207.7800 · Toll Free: 800.242.7494 · www.pdi-inc.com

Please contact me directly (phone: (862) 207-7832; facsimile: (862) 207-7899) if you have any further questions or concerns.

Yours truly,

/s/ Jeffrey E. Smith

Chief Financial Officer

GRAPHIC 2 pdiletterheadnew.jpg PDI LETTERHEAD begin 644 pdiletterheadnew.jpg M_]C_X``02D9)1@`!`0$`8`!@``#_X0!F17AI9@``24DJ``@````$`!H!!0`! M````/@```!L!!0`!````1@```"@!`P`!`````@`!`3$!`@`0````3@`````` M``!@`````0```&`````!````4&%I;G0N3D54('8U+C`P`/_;`$,``P("`P(" M`P,#`P0#`P0%"`4%!`0%"@<'!@@,"@P,"PH+"PT.$A`-#A$."PL0%A`1$Q05 M%14,#Q<8%A08$A05%/_;`$,!`P0$!00%"04%"10-"PT4%!04%!04%!04%!04 M%!04%!04%!04%!04%!04%!04%!04%!04%!04%!04%!04%!04%/_``!$(`&0` MR`,!(@`"$0$#$0'_Q``?```!!0$!`0$!`0```````````0(#!`4&!P@)"@O_ MQ`"U$``"`0,#`@0#!04$!````7T!`@,`!!$%$B$Q008346$'(G$4,H&1H0@C M0K'!%5+1\"0S8G*""0H6%Q@9&B4F)R@I*C0U-CH.$A8:'B(F*DI.4E9:7F)F:HJ.DI::GJ*FJ MLK.TM;:WN+FZPL/$Q<;'R,G*TM/4U=;7V-G:X>+CY.7FY^CIZO'R\_3U]O?X M^?K_Q``?`0`#`0$!`0$!`0$!`````````0(#!`4&!P@)"@O_Q`"U$0`"`0($ M!`,$!P4$!``!`G<``0(#$00%(3$&$D%1!V%Q$R(R@0@40I&AL<$)(S-2\!5B M7J"@X2%AH>(B8J2DY25EI>8F9JBHZ2EIJ>HJ:JRL[2UMK>X MN;K"P\3%QL?(RKR\_3U]O?X^?K_V@`,`P$` M`A$#$0`_`/U3HHHH`****`"BBL3Q3XOT[PC9?:+Z8*S?ZN%>7<^@%5&+F^6* MNR)3C"+E)V1LNZQJ69@JCDDG@5QGBGXLZ!X5LI[JYO84MX1F2XED"1)]6/\` M2OG#XX_M4QZ"IMCFYOY?^/;1K9^?9I6["ODCQ7XDU_XC7XO?$M\;A5.8=/C. MVW@'LO<^YKZK`9#4Q-I5-$?!9QQ;ALN7)3]Z78^M/&O_``4#L;::2W\):/)K MCJ2/M?Q'^UB5[#0/)S_J!;R]/3=YF?TKY[%OM``P` M.@%+Y)K[2CD6!I1LZ?,_,_*,3QCFN(G>-7D79'Z3?L[?M%67QSTV\BDL_P"R M]=L`K7%H'WHR'@.AZXSP0>1^->QU\._L!:+._C?Q+J0!%O!8)`3V+/("!^2& MON*OSG.,-2PF,G2H[:?*Z/V[AG'U\RRRGB,3K)W5^]G:X4445XI]2%%%%`!1 M110`4444`%%%%`!1110`4444`%%%%`!117FOQE^,EE\,].%O"4N==N5_<6V? MN#_GH_MZ#O6U&C.O-4Z:NV8K)#[=,^@K(^(OQ)U2YU%K6UF;4 M/%.I9KNW85]]@21CV' M^%>R^%_V5O&WB#2?[3N[:/1;$@%6O3AVR<#"=:^O?A!^SEH'PTACO+F*/5-= M(RUU*N5C/H@/3Z]:Z7X@ZL#+;Z;&?GQ\3_@[J?PPGL1=W$-Y!>!C%+#DZ_&SQ(/'/CJ>"V;S--T938QL.0\V!KJ$G1 M]/99[IB.'P?EC_$C\@:^AI9@Z6$5;$[I7?Z'Q>+X?5?,I8;+_A;277UU[)W^ M1]&_LG_#=OA]\*K66ZB,>IZNWVZ<,,,JD8C4_1<'ZL:]HIJ((U"J`J@8`':G M5^38FO+$UI5I[R=S^C\#@Z>7X6GA:6T$E_P?GN%%%%PLHC+*YZX'0`=R3@`>IJ MHQW5SK>HN^IZU?R[(81R993]U%'91^@%,^*7Q4U'XM>.+G7=08Q M6P)2TM2V5MH1T7Z]R>Y)J_\`![P5<>*]23Q1*SFKQ'CW"AI1AMY_WGYOIV7S-OX2?![4]5U)8 M-OVWQ%J3>9>7+?=B'<9[(OZU]T_#GX;Z7\.-&6SL8P]PX!N+IA\\K>I]!Z"J MWPM^'=OX"T,*RJ^IW(#W,P]>R`^@_4\UU]]?6^FVDMU=2K!;Q+N>1S@`5\=F M&83QUFO??X+^MRMKVM0:!IDUY<'Y4&%7N[=@*^7 M/C'\3[O0--9;)Q+XIUQV@L(^OEY'SS$?W8UY^N!6_P#%7XNV9MKO6M1F-IH6 MGJ3&A^\YZ#`[LQX`KQ'PUI>J>)]5N?%VO0F+5-041VED>?L-KG*1#_:/WF/J M:[L!@E37/5_KR_S.#,\P=1^RHO\`KO\`Y$/A?P3-.]AHVGQ/=7,A$:9Y:1R< MEF/N/?\O6O4JX\SQ[Q$O90?NK\6=F397'"1]O->^_P7^;$ MR/6C(]17YP?MD:M?6G[0&OQP7US#&(;8A(YF51^X3L#7L>A?L0KK&B:??M\1 MM:B:ZMXYS&(\A2RAL9W^];3RFC1H4Z]>OR\ZNO=;Z)]'YG#3X@Q.)Q=?"X7" M\[I.S?.EU:ZKR/KS(]11D&OE'_A@]/\`HI6M?]^A_P#'*^:I]1\2?!?XVRZ3 MIOB:]GETS4TMC.)6"3IN&0Z$D$$'!!S58?**&,YHX;$7:5[]E^_GY'?G.>/*:U"A M&ESRJMI:VUNEV>]S]6\CU%&0:^3/^ O^BE:M_WX/\`\!;LL5_P"2,)9EFL5=X!_*I$^PJ*_/SP-^ MTY\0O@CXXE\-^.IY]9L+2<07D%XWF3P#CYXY.K#&"`<@CIBOORRO(=1LX+NW MD$MO/&LLZ)LCU MI:_-C2=6OS^UU;0&^NC!_P`)>%\LS-MQ]JZ8SC'M7Z3U>89>\`Z:27+O>_GL@HHHKR#Z(****`"OA/]LSXUGQ7XF'@S2I\Z3I4F;Q MD/$]P/X?<)T^N?2OJ']H;XH+\)_AAJ>K1N!J4P^RV*GJ9G!`/_`1EOPK\Q1- M)+R_"TYO$2M-. M^SUT5K'TSKNOV'AO3I+W4;E+:WC&2SGK[`=S7S5\3/C%_P`)*L\\\PTWP]:` MR8D;&X#^-_Z"O-?&OQ3O=;$NL>)=2"6T.6"$[8T]E7U_6LGP5\/-6^,]Y;:S MXAMIM.\'0N)++27!$E\PZ22CLOH*\##Y=#"+VE9Z_P!;>9][B(]5MY+;PK8ONTC3I1@W+C_EXD'I_=%?57PO^&"V\D6L MZI%\X^:W@<=/1R/Y"M/P-\.(K00W=]"J+&!Y-L%PJ@=,C^0KT8#`KS,;CW/] MW3T7]?TSV\ORQ4OWM75_U_20M%%%>$?2'YJ_MH?\G">(/^N%K_Z(2O:M`_98 M^(VH:%IUU!\5[VW@GMHY(X0\V$4J"%^]V!Q76?&?]CM?BW\0=0\3GQ&VGF[2 M)/LX@W;=B!.N>^,U]#:'IO\`8^BV%AO\S[+;QP;\8W;5"Y_2OLL3FZAA,/3P MTES15I75^B[K\C\UP/#DJF8XNOC8-0E)N+4K7U?9^FY\MM^R5\2F4@_%R^(/ M!_>3?_%56\)?L&-9^*K75O$?BQM4BBG6XDBBB(>=@V[#.Q)Y(Y/6OKNBO)_M MK&V<8R2OV27Z'T/^K.6.493@Y6U5Y2?YLHZWQHE__P!>\G_H)K\ROV6'6/\` M:`\(,[!%%S+DL<`?N7K]/+ZV^V65Q;[MOFQM'N],C&:^/X?^"?)MIA+#XTEB ME4Y5X[?:P^A!KNR;%X>A0KTJ\^7G5EHWT:Z>IY/$N78W%XK"8C"4^?V3;>J7 M6+Z]['U]_:-I_P`_4/\`W\%9VM>--!\.VCW6I:Q96<"`EGEG4`#\Z^7O^&$M M2_Z*'J'Y-_\`%4R+_@G]#=3AM2\:WES&#D@0Y/ZFN183+D[RQ.G^%GHRS'.6 MK0P.OG.-CYW^/?BR#XR?'#5+[PY`]W%>216=FJ+\TY550,![D?EBOTI\":'+ MX9\$Z!I%P_F3V%A!:R-G.62-5)_,5P?PG_9F\%_".X6^T^T>^U8#`O[PAG3_ M`'1T6O6:O-1(Q&0RCD+B-3GIS7S+#*HD6,9>4\"-%+.3Z!1R:_9LHE1^HT MO9M625_7K?YG\O\`$]/$O-J_MHN[D[><>EOD:]C_`*Y/K73CQ!#I#6\"12WV MHSD);V%LN^69NP`'\ZW?AS^S7\1_B3-#);:4_AC26P6U/5T*.5]8X?O$_7`K M[%^#O[+WACX2Q_:+:-]2UR08GUB^P\[^H7L@]A7G9EG&&H+EB^:7E_F>UP[P MOCZ[]K6CR0???Y(\2^%'[-&I^(-0M/$/Q`C$UPA$EEX>C.8;;T:7^\WMT%?1 MKZWX0^'FH0VVOZO9V.HF(2I!+D".,DJ&X&`,@C)]*]#M+"&S7$:`'NQZFO`; MGPWXA^)GCWXG/I4FEP:5RN?0<,T=Q$DL3K)$ZAE=3 MD,#T(-./2OF7P4EA>?%75[*?5;1]&\/RPZ79VTVLO%=(MI;+N9;=3B0%@22? M0USOPZ\5:Q'JT_B;4[FXTMK?2+_Q++Y]\\JZK:RF0PJD9^5!$=F<F2`:;J^KWMIH?CO3?"%[=WFAZCJ^FZ+HC&\9@]PV#=>3, M22%P",@D`@UT+"2;M&4?7E5MTM_Q]$WH5[\KDE;?LK]VDK MGN?_``C'C/\`Z'%/_!?'1_PC'C/_`*'%/_!?'7SCJ6KZY=_"S4+32=5N]-N= M8OKR\33EO'EFTJ"Q@)GB:1OFW-*B@]OGXK9T7XN:HOC;4O&M[+=2VEQX<1M% MT(,?WSR3K%;_`"=WE=)&]E(]*IX&M9M.+W^RM]%;[[KMIOL9QS7#N2C*,E>S MOSRM;5M[]%9]_>6B:9[K_P`(QXS_`.AQ3_P7QT?\(QXS_P"AQ3_P7QUX!I/B M7Q%_PAWC/PM>7^K6GB75=3TNWBDOSLGADO-HF,8!.U`4E*X/`%.L/B5XH/A7 MQ5JUQ>W&GWNEG3?"=Q=.24M)1*RW5W@\9VNIW?2CZC6ULX[I?"NMK/;;7\!K M-,/I>,]4W\3TY>:ZWW]W\3WW_A&/&?\`T.*?^"^.D;PUXR523XR0`I MVOP]_9^UG4[.:,B+2I9HY8KMKF,RR+A2LK'++O88/I7+*E-*#C;WG9>ZEY?F M=T,13:MXG\!Z_H7AFPN MKN\UWQ'X5M+.T>=F=(;N-R)[AL_W4DW'UV@4GA:UM=1^,&HZ-*[>_MY;KQ2MU;(X,D`L8UWKW&1R*Z^OE3 MX;:]XGUWXC:!!=ZA=2:1XDU&?Q1;_.<1V\7VB,P?[N3:MCI\U?5=>?C:,J$U M&33TZ*WE^:9Z^68J&+I2G"+2OU;?1/KTLTPHHHKSSV`HHHH`1E#`@@$'L:IP MZ-I]O,TT5C;Q2MU=(E#'\<5=HIW:$TGN)@>E+112&%10VT5MO\J)(M[%VV*! MN8]2??WJ6B@#/7P]I:W37(TZT%RV=TPA7><]F6<4, M$*6L*10$-$BQ@+&1T*CMU/2K5%*[M:X^6-[V*BZ38J[N+.`.^[SQ MWP,^M']DV)DC?['!OB"A&\L90+G;CCC&3CZU;HI\S[ARQ[%:33K26?SWMH7F MRI\QD!;(S@Y]LG'UI3IUJ8YXS;1&. MG3('%6Z*.9[W'RQM:Q$UK"\\H![9P*JC0-,%Z;P:?:B[) M),_DKOR>IW8S5^BDFULP<8O=%>*PMH#"8[>*,PJ4CVH!L4XR!Z#@<>PJQ111 M>XTDM@HHHI#"BBB@`HHHH`****`"BBB@`HHHH`****`"BBB@`HHHH`****`" 6BBB@`HHHH`****`"BBB@`HHHH`__V3\_ ` end