-----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, AnMXt1hjx3J88qZcNtNgsSHacJWiMXQJnUOG3XkSeE8J11+nliLzZji7jIhVnVcC TUsCy5HMYMxkzSlxE4D0nQ== 0001144204-07-005321.txt : 20070329 0001144204-07-005321.hdr.sgml : 20070329 20070205165859 ACCESSION NUMBER: 0001144204-07-005321 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070205 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

[PERFICIENT LETTERHEAD]

February 5, 2007

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. 333-138602) of Perficient, Inc.

Dear Mr. Shuman:

We hereby request that the effectiveness of the above-captioned Registration Statement be accelerated so that such Registration Statement will become effective on Thursday, February 8, 2007 at 9:00 a.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/ Paul E. Martin

		Paul E. Martin
		Chief Financial Officer

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