[Letterhead of Jefferies Group, Inc.]
Jefferies Group, Inc.
520 Madison Avenue
New York, New York 10022
December 16, 2011
Via EDGAR CORRES
Mr. Kevin Vaughn
Accounting Branch Chief
Division of Corporation Finance
United States Securities and Exchange Commission
Washington, D.C. 20549
Re: | Jefferies Group, Inc. |
Form 10-Q for Fiscal Quarter Ended August 31, 2011 |
Filed October 7, 2011 |
File Number 001-14947 |
Dear Mr. Vaughn:
This letter confirms that we have received the letter from your office dated December 12, 2011 containing comments regarding the Form 10-Q for the quarter ended August 31, 2011 filed by Jefferies Group, Inc.
As discussed, we are in the process of preparing responses to each item raised and will submit a response letter no later than January 15, 2012.
Please feel free to contact the undersigned at 310-914-1373 with any questions.
Sincerely, |
/s/ Roland T. Kelly |
Roland T. Kelly |
Assistant Secretary |