SECExtensionLetter

0001169652-14-000035.txt : 20140930 0001169652-14-000035.hdr.sgml : 20140930 20140617161348 ACCESSION NUMBER: 0001169652-14-000035 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20140617 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CHANNELADVISOR CORP CENTRAL INDEX KEY: 0001169652 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 562257867 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2701 AERIAL CENTER PARKWAY CITY: MORRISVILLE STATE: NC ZIP: 27560 BUSINESS PHONE: 919-228-4700 MAIL ADDRESS: STREET 1: 2701 AERIAL CENTER PARKWAY CITY: MORRISVILLE STATE: NC ZIP: 27560 CORRESP 1 filename1.htm SECExtensionLetter

June 17, 2014

VIA EDGAR

Ms. Amanda Kim

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549


Re:	ChannelAdvisor Corporation Form 10-K for the fiscal year ended December 31, 2013

Filed February 27, 2014

File No. 001-35940

Dear Ms. Kim:

ChannelAdvisor Corporation (the “Company”) hereby acknowledges that it has received comments from the staff of the Division of Corporation Finance (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) by letter dated June 6, 2014 with respect to the above-referenced filings (the “Comments”). Due to currently contemplated travel and vacation schedules of Company personnel, the Company does not believe it will be able to respond within 10 business days of the date of the Comments. Per your telephone discussion with Brian Leaf of Cooley LLP, the Company’s outside counsel, on June 17, 2014, the Company currently intends to respond to the Comments by July 11, 2014.

Pursuant to the Staff’s letter, the Company further acknowledges that:


•	the Company is responsible for the adequacy and accuracy of the disclosure in the filing;


•	Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and


•	the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.



Very truly yours,

CHANNELADVISOR CORPORATION


By:	/s/ John F. Baule
	John F. Baule
	Chief Financial Officer

cc: Brian F. Leaf, Esq., Cooley LLP

2701 Aerial Center Parkway, Morrisville, NC 27560 | Phn: 866-264-8594, Fax: 866-225-3085 | ChannelAdvisor.com

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