-----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,
 GRt+t8YduMH0JGx7/eg+pETBuGbDJeUCGkQJUvA2mx3mmNRMSNu1jgGuEHpJtBK0
 2zHtEpnQVHkkxGlb/cjhdg==

<SEC-DOCUMENT>0000000000-07-038122.txt : 20070912
<SEC-HEADER>0000000000-07-038122.hdr.sgml : 20070912
<ACCEPTANCE-DATETIME>20070806100650
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-07-038122
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070806

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COGNOS INC
		CENTRAL INDEX KEY:			0000746782
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		IRS NUMBER:				980119485
		STATE OF INCORPORATION:			CA
		FISCAL YEAR END:			0228

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		3755 RIVERSIDE DR
		STREET 2:		PO BOX 9707
		CITY:			OTTAWA ONTARIO CAN K
		STATE:			A6
		ZIP:			00000
		BUSINESS PHONE:		6137381440

	MAIL ADDRESS:	
		STREET 1:		3755 RIVERSIDE DR
		STREET 2:		POST OFFICE BOX 9707
		CITY:			ONTARIO
PUBLIC REFERENCE ACCESSION NUMBER:		0001193125-07-093875
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>cognos2007nfcletter.pdf
<DESCRIPTION>2007 10-K NFC LETTER - 7/31/07 (GILMORE/COLLINS)
<TEXT>
<PDF>
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