0001193125-11-344295.txt : 20120309 0001193125-11-344295.hdr.sgml : 20120309 20111216191502 ACCESSION NUMBER: 0001193125-11-344295 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20111216 FILER: COMPANY DATA: COMPANY CONFORMED NAME: JEFFERIES GROUP INC /DE/ CENTRAL INDEX KEY: 0001084580 STANDARD INDUSTRIAL CLASSIFICATION: SECURITY BROKERS, DEALERS & FLOTATION COMPANIES [6211] IRS NUMBER: 954719745 STATE OF INCORPORATION: DE FISCAL YEAR END: 1130 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 520 MADISON AVENUE STREET 2: 12TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10022 BUSINESS PHONE: 212-284-2550 MAIL ADDRESS: STREET 1: 520 MADISON AVENUE STREET 2: 12TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10022 FORMER COMPANY: FORMER CONFORMED NAME: JEF HOLDING CO INC DATE OF NAME CHANGE: 19990419 CORRESP 1 filename1.htm SEC Response

[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