-----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, EzCWmDAYNw6IjHoFgG7DrzRlwo8rRxkFVewjxQUFRhMAS0zs9u6WMkc17acjar6W pDJ1JZhFWlCABxpqO9JFcg== 0001194396-06-000267.txt : 20061122 0001194396-06-000267.hdr.sgml : 20061122 20060821110823 ACCESSION NUMBER: 0001194396-06-000267 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20060821 FILER: 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: CORRESP 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 CORRESP 1 filename1.htm Cognos Correspondence 74368

BY ELECTRONIC SUBMISSION

August 21, 2006

Kathleen Collins
Accounting Branch Chief
Office of Computers and On-Line Services
Division of Corporation Finance
United States Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.
U.S.A. 20549

       
Subject:  Cognos Incorporated  
   Form 10-K for the Fiscal Year ended February 28, 2006  
      Filed August 1, 2006  
   Form 8-K Filed July 31, 2006  
   File No. 033-72402  

Dear Ms. Collins:

Pursuant to the telephone call between Patrick Gilmore and John Huber on August 18, 2006, this confirms the request from Cognos Incorporated (the “Company”) for a two week extension until September 5, 2006 to respond to the comment letter dated August 7, 2006 from Kathleen Collins, Accounting Branch Chief, of the Office of Computers and On-Line Services of the Division of Corporation Finance regarding the above referenced filing. The reason for the request is that the Company is reviewing its policy in light of the comment letter and is drafting disclosure that the Company would propose to include in future filings in response to the comment letter.

Please telephone John Huber at (202) 637-2242 if you have any questions in this regard.

Yours truly,

COGNOS INCORPORATED

/s/ Tom Manley

Tom Manley

Senior Vice President, Finance & Administration
   and Chief Financial Officer

     
cc:  Patrick Gilmore, Staff Accountant 
   Rob C. Scullion, Ernst & Young LLP 
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