-----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, T7pdmznMWJKBXq+mTBVkRi0qeeeBXF678aMB2euLBUssVXNiOe0mJ97xuI8gxaaI /lc30KY1QMqli/7A32kQ9g== 0000950129-05-006977.txt : 20060602 0000950129-05-006977.hdr.sgml : 20060602 20050711184038 ACCESSION NUMBER: 0000950129-05-006977 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050711 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PERFICIENT INC CENTRAL INDEX KEY: 0001085869 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROGRAMMING SERVICES [7371] IRS NUMBER: 742853258 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1120 SOUTH CAPITAL OF TEXAS HWY, STREET 2: SUITE 220, BLDG. 3 CITY: AUSTIN STATE: TX ZIP: 78746 BUSINESS PHONE: 5125316000 MAIL ADDRESS: STREET 1: 1120 SOUTH CAPITAL OF TEXAS OF HWY STREET 2: SUITE 220, BLDG 3 CITY: AUSTIN STATE: TX ZIP: 78746 CORRESP 1 filename1.htm corresp
 

[PERFICIENT LETTERHEAD]

July 11, 2005

VIA FACSIMILE 202.772.9210 AND EDGAR
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549

Attention: Barbara C. Jacobs, Assistant Director

Re: Registration Statement on Form S-3 (File No. 333-123177) of Perficient, Inc.

Dear Ms. Jacobs:

We hereby request that the effectiveness of the above-captioned Registration Statement be accelerated so that such Registration Statement will become effective on Tuesday, July 12, 2005 at 4:30 p.m., Eastern time.

Please direct any questions or comments regarding the Registration Statement to Beth Ann Dranguet, Vinson & Elkins L.L.P. at 512.542.8595.
         
  Sincerely,
 		  
  /s/ Michael D. Hill    
  Michael D. Hill   
  Chief Financial Officer   
 

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