0001085869-11-000031.txt : 20111109 0001085869-11-000031.hdr.sgml : 20111109 20110729113425 ACCESSION NUMBER: 0001085869-11-000031 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110729 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: 520 MARYVILLE CENTRE DRIVE STREET 2: SUITE 400 CITY: SAINT LOUIS STATE: MO ZIP: 63141 BUSINESS PHONE: 3145293600 MAIL ADDRESS: STREET 1: 520 MARYVILLE CENTRE DRIVE STREET 2: SUITE 400 CITY: SAINT LOUIS STATE: MO ZIP: 63141 CORRESP 1 filename1.htm letter.htm
[Perficient, Inc. Letterhead]
 
 
 
July 29, 2011


VIA EDGAR

Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Mail Stop 4561
Washington, D.C. 20549

Attention: Patrick Gilmore, Accounting Branch Chief

Re:           Perficient, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2010
Filed March 3, 2011
Form 10-Q for the Quarter Period Ended March 31, 2011
Filed May 5, 2011
File No. 001-15169

Dear Mr. Gilmore,

We refer to your letter dated July 25, 2011 which sets forth the comments of the staff of the Securities and Exchange Commission (the “Staff”) regarding the above referenced filings of Perficient, Inc. (the “Company”). The Company intends to respond to the Staff’s comments on or before August 19, 2011. If you have any questions, please do not hesitate to call the undersigned at (314) 529-3551.

Very truly yours,

PERFICIENT, INC.



By: /s/ Paul E. Martin
       Paul E. Martin
       Chief Financial Officer



Cc:           Thomas E. Proost, Thompson Coburn LLP