-----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, BiZfwiXoqlWEy6MvG+kNlp88ygV3n4G7j2lhBh4j1xTZTQpmj/730aMrcDb7LVSf MAkTZ9+4W1Cjsqe0ttUvVw== 0001085869-08-000011.txt : 20080428 0001085869-08-000011.hdr.sgml : 20080428 20080214172549 ACCESSION NUMBER: 0001085869-08-000011 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080214 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: 1105 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 acceleration_requestepairs.htm [PERFICIENT, INC. LETTERHEAD]

February 14, 2008
 
VIA FACSIMILE 202.772.9210 AND EDGAR
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Attention:  Mark P. Shuman, Branch Chief - Legal
 
 
Re:
Registration Statement on Form S-3 (File No. 333-148978) of Perficient, Inc. (the “Company”)
 
Dear Mr. Shuman:
 
We hereby request that the effectiveness of the above-captioned Registration Statement be accelerated so that the Registration Statement will become effective on Tuesday, February 19, 2008 at 9:00 a.m., Eastern time.
 
The Company acknowledges that:
 
·  
should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
 
·  
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
 
·  
the Company may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
 
Please direct any questions or comments regarding the Registration Statement to J. Nixon Fox, Vinson & Elkins L.L.P. at 512.542.8427.
 
Sincerely,
 
/s/ Paul E. Martin
Paul E. Martin
Chief Financial Officer


cc:           Maryse Mills-Apenteng

 
 
 

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