0001193125-12-078583.txt : 20120412 0001193125-12-078583.hdr.sgml : 20120412 20120224175459 ACCESSION NUMBER: 0001193125-12-078583 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20120224 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ACTUATE CORP CENTRAL INDEX KEY: 0001062478 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 943193197 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2207 BRIDGEPOINTE PARKWAY STREET 2: SUITE 500 CITY: SAN MATEO STATE: CA ZIP: 94404 BUSINESS PHONE: 650.645.3000 MAIL ADDRESS: STREET 1: 2207 BRIDGEPOINTE PARKWAY STREET 2: SUITE 500 CITY: SAN MATEO STATE: CA ZIP: 94404 FORMER COMPANY: FORMER CONFORMED NAME: ACTUATE SOFTWARE CORP DATE OF NAME CHANGE: 19980527 CORRESP 1 filename1.htm Correspondence

February 24, 2012

Ms. Kathleen Collins

Accounting Branch Chief

Division of Corporate Finance

Securities and Exchange Commission

Washington, D.C. 20549

 

  RE:   

Re: Actuate Corporation

Form l0-K for the Fiscal Year Ended December 31, 2010, Filed March 11, 2011

Form 8-K, Filed May 31, 2011

File No. 000-24607

Dear Ms. Collins:

On February 21, 2012 Actuate filed a response to the letter from the Securities and Exchange Commission (the “Commission”) dated January 20, 2012 (the “Comment Letter”) in which the Staff of the Commission (the “Staff”) requested certain information regarding the above-referenced filings. This letter serves to clarify one of the responses in that letter and to provide supplemental information.

The Company acknowledges that the adequacy and accuracy of disclosures in our filings with the Commission are our responsibility. We acknowledge that the Staff’s comments or changes to our disclosures in response to the Staff’s comments do not foreclose the Commission from taking any action with respect to our filings. We also understand that the Staff’s comments may not be asserted as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

In the Comment Letter dated January 20, 2012 the Staff posed the following inquiry:

 

  3. In response to prior comment 3, you indicate that you filed “excerpted” copies of your agreements with Oracle Corporation and IBM, which suggests that you did not file the agreements in their entirety with your Form 10-Q filed on November 5, 2010. Please advise.

Our initial response as filed on February 21, 2012 indicated that we had filed complete copies of our agreements with Oracle Corporation and IBM as exhibits to our Form 10-Q filed on November 5, 2010. While the Oracle agreement was filed in its entirety, we did not file the entire IBM agreement. We had filed the full Memorandum of Understanding with IBM, which we considered to contain all of the relevant and material components of the agreement. Therefore, our response was not entirely accurate. To remedy that oversight, we have mailed to the Staff the complete settlement agreement with IBM, which contains details that while not material to our operations may be considered relevant to the Staff’s current inquiries.

Should you have any further questions, please do not hesitate to call me at (650) 645-3494.

 

Sincerely,

/S/ Peter Cittadini

Peter Cittadini
President and Chief Executive Officer

 

cc:   

Ms. Laura Veator, Staff Accountant, Division of Corporate Finance

David Mittelman, Reed Smith LLP