CORRESP 1 filename1.htm

 

 

James M. Rallo

 

Chief Financial Officer and Treasurer

 

Liquidity Services, Inc.

 

1920 L Street, NW, 6th Floor

 

Washington, DC 20036

 

March 21, 2012

 

Ms. Kathleen Collins
Accounting Branch Chief
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC  20549

 

Re: Liquidity Services, Inc.

Form 10-K for Fiscal Year Ended September 30, 2011

Filed December 9, 2011

Form 10-Q for the Fiscal Quarter Ended December 31, 2011

Filed February 8, 2012

File No. 000-51813

 

Dear Ms. Collins:

 

We received your letter dated March 16, 2012 in connection with the above-referenced filings.  As our outside counsel discussed with Melissa Feider, we intend to respond to the comments in your letter by Monday, April 9, 2012.  Please contact me at (202) 558-6207 if you have any questions.

 

Sincerely,

 

/s/ James M. Rallo

 

 

 

James M. Rallo

 

Chief Financial Officer