CORRESP 1 filename1.txt 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