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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0001015402-05-003396.txt : 20060530
<SEC-HEADER>0001015402-05-003396.hdr.sgml : 20060529
<ACCEPTANCE-DATETIME>20050713113907
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001015402-05-003396
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050713

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CONCURRENT COMPUTER CORP/DE
		CENTRAL INDEX KEY:			0000749038
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRONIC COMPUTERS [3571]
		IRS NUMBER:				042735766
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		4375 RIVER GREEN PARKWAY
		CITY:			DULUTH
		STATE:			GA
		ZIP:			30097
		BUSINESS PHONE:		6782584000

	MAIL ADDRESS:	
		STREET 1:		4375 RIVER GREEN PARKWAY
		CITY:			DULUTH
		STATE:			GA
		ZIP:			30097

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MASSACHUSETTS COMPUTER CORP
		DATE OF NAME CHANGE:	19881018
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
                                  July 13, 2005


Via Facsimile and EDGAR

Mr. Craig Wilson
Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549

     RE:  CONCURRENT COMPUTER CORPORATION
          FORM 10-K FOR THE FISCAL YEAR ENDED JUNE 30, 2004,
          FILED SEPTEMBER 7, 2004 (FILE NO. 000-13150)

Dear Mr. Wilson:

     This letter is to request an extension of Concurrent Computer Corporation's
(the "Company") response to the comments of the staff (the "Staff") of the
Securities and Exchange Commission with regard to the Form 10-K for the fiscal
year ended June 30, 2004.  As discussed, the Staff's comments were received by
the Company on July 1, 2005 with a response due on July 18, 2005 (ten business
days).  The Company is still reviewing the Staff's comments and requests an
extension to August 1, 2005 to complete its response.  Thank you for your
consideration.

     Please contact the undersigned at (678) 258-4052 with any questions
concerning this letter.


                                                  Sincerely,

                                                  /s/ Greg Wilson

                                                  Greg Wilson
                                                  Chief Financial Officer

cc:  Ms. Megan Akst - Securities and Exchange Commission
     Mr. Tom Ferraro - Securities and Exchange Commission
     Mr. Kirk L. Somers - Concurrent Computer Corporation
     Ms. Pamela Blackburn - Deloitte & Touche LLP
     Mr. Alan J. Prince - King & Spalding LLP
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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