0001193125-15-102164.txt : 20150618 0001193125-15-102164.hdr.sgml : 20150618 20150323212205 ACCESSION NUMBER: 0001193125-15-102164 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20150323 FILER: COMPANY DATA: COMPANY CONFORMED NAME: RENTRAK CORP CENTRAL INDEX KEY: 0000800458 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-BUSINESS SERVICES, NEC [7389] IRS NUMBER: 930780536 STATE OF INCORPORATION: OR FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE AIRPORT CTR STREET 2: 7700 N E AMBASSADOR PL CITY: PORTLAND STATE: OR ZIP: 97220 BUSINESS PHONE: 5032847581 MAIL ADDRESS: STREET 1: 7700 NE AMBASSADOR PL CITY: PORTLAND STATE: OR ZIP: 97220 FORMER COMPANY: FORMER CONFORMED NAME: NATIONAL VIDEO INC DATE OF NAME CHANGE: 19881004 CORRESP 1 filename1.htm CORRESP

LOGO

March 23, 2015

Mr. Patrick Gilmore, Accounting Branch Chief

Division of Corporation Finance

U.S. Securities & Exchange Commission

Washington, D.C. 20549

 

Subject: Rentrak Corporation
Form 10-K for the Fiscal Year Ended March 31, 2014
Filed June 6, 2014
Form 10-Q for the Quarterly Period Ended December 31, 2014
Filed February 5, 2015
Form 8-K/A filed February 17, 2015
File No. 000-15159

Dear Mr. Gilmore:

We received your letter dated March 11, 2015, with SEC staff comments on the above subject reports. As discussed today with David Edgar, Staff Accountant for the SEC, I am writing to request additional time to submit our responses. We are currently in process of working through our Fiscal 2016 annual budgets as well as preparing for upcoming board meetings. Additionally, a number of senior accounting and finance staff members have already previously scheduled upcoming vacations. For these reasons, we respectfully request additional time and would be able to provide our responses to the staff’s comment letter on or before April 17, 2015.

Thank you for your consideration.

Very truly yours,

/s/ David Chemerow

David Chemerow

COO/CFO

GRAPHIC 2 g896258snap2.jpg GRAPHIC begin 644 g896258snap2.jpg M_]C_X``02D9)1@`!``$`8`!@``#__@`?3$5!1"!496-H;F]L;V=I97,@26YC M+B!6,2XP,0#_VP"$``@&!@<&!0@'!P<*"0@*#18.#0P,#1L3%!`6(!PB(1\< M'QXC*#,K(R8P)AX?+#TM,#4V.3HY(BL_0SXX0S,X.3]3$6F*,1$A.>FDS9A;XWY(W2/;/G.J#E!;R(7HK4H@P+U(S1B M.\P=9APL\Z*[0XDBQCHQ&K"G11Q"S(```0<*^7+]59)=>C3/EYCYW08Z*<.) MI0````````````````#_Q``H$``"`@(#``$!"0$````````"`P$$``41$A,T M%!`5("$B,#$S0#+_V@`(`0$``04"_>_B(8PH[-SLW`/M]FSL-KI.SL@;_?9VW5C?=/FW]7E)MZU%U]@;J+5@+U^Q-:KKK)V%6++5[)-IUJ\7_,D0 M5?-V=&\5DV!>DI-6Z^."Y^\MS\.G5\9V$1-_@DW'?T:;X.P$CV>L&)M[-DG< MIM(-KL`]-GJF^(+B.8SJ6<%GZN/Q,"2SR+B5%GD6=2\C7W"%S#?*>\J M.<\9[2DI'R9QXGGB7^O_Q``B$``"`0(&`P$````````````!`@`#$1`2$R%` M83)04C#_V@`(`0,``3\!_>\WF_"J,53:9*GU%5@=SA38LMSP*OCAOA1\!P'4 M.+&:/9FCV9H]F*H46'&M+2T$J)F$"'/UZ(#_Q``C$``"`@`&`04````````` M`````0(1`Q(A,4!1,!`3,D%0_]H`"`$"``$_`?.IS:M(N?1<^B-_?`>Q@_%% MKHT]'H_.S!C*.C*F5B=D(M;DM^`G1F,QF&[XLXN1[;,C,CU(JEJ)T7I^$/_$ M`#$0``$$`0(""`0'`0````````$``@,1(1(Q!$$0$R(R,T)1DA1R@9$@(S!` M88*BQ&*_P"KPQ[EX8]R.UC>CT,=$:)=2CZ]S'L?Z!!\ M1HZDQTLS#'S`"CZH[[X7".B/9E.5JX>1K6@9L(2=:SJ]5'"B@@>&ZQS"^%XG M2Z]B$7,[YP$X2^(PT5!"T]AVZ<(C7#LWQNBF:=\!>-_E'\[/+LJ4NEQJSV.\ MFN.ZC^=,BXR1SZRST*'S(/\`B'OMNQ*X0'8E1\,[R2X4GRE?V4#6.T.+<%2& M*D:?OT`$@BQ2PYOV7>;]D[4; M)34&R70-X3-=VW8A".2Z";(W7;<[J.1UZH]DR9UZV^B+3S75QW5WE,G-ZV;( M<1D2#T*=Q&=;O5,E=>IFU)DYO6S9-G[0D','HTE>))[EXDGN7B2>Y!HV"%=# MO5"@1E%#!1].2-%%&^:&$%]4,?C;1JE6_P!=D[..2?C=!O-`$95^3?ZI]\^: M:3D\TXG8VFB\^9=[M9M/_D(<\_NP_\0`*!```@(!`@4#!0$``````````1$` M(3%!81!1<:&Q@9'P(#!`T>'!_]H`"`$!``$_(?O$L/*"KICCYRK*'0,7`*%X M8>D+)F6(B"0E`,APXPEV/B#\(`D@6<66*U/45!"YI@9B(P1Q@2T`.D`#D%:1%:CHXB1/3H0^B M`=PMHI$8X30@P=H64&`%[0CP``BM/RP/_:``P#`0`" M$`,0```0_P#_`/\`_P#_`.AD>BTPB`P3T8\Z'"5JP.G6CV3Z8;'JI5WVY.#&9AHTSPO%?L9]W_;!*,`6 M5"S/1_X]<#@T_!I=^V'91``G8_#7C(U1="&E,%$9IOQMA@@&S'(;QQ-=D_0X M;L,+:1T7KC!2*.[$#C[([O3/V'YS_0\L_P`?QB9L'*YC*]U)7KV<7_SR M;;/@^^#'0>0X'KE/ED,5M,:=\!\R@D]^Z:?;VS;,A,LN&`>/.+0=Z*H?.?F? M]X#:\B!J0S[/]S':'(-9/YR.5[-_K]!Q*0IK$$VSUR5N1O1Y)B/#@'5'9WQC M4(3BI2)O*R7R8Q)CM&URU0[^F.ST2QODF^7!8D`NHDTF]:Q<:XJ&N$UP8SRP M]6;O6_\`W&KA#5Y+LF^7._LHDXI-ZU[?I)LT:HB-$<_-L_-L5(_.P]4"%:XD M=`79'7I@;@I:77.K/?!B`6QXNHWQZ8(B%#=(^OF9(JM0GLWWX\3&K21#II*+ M[XZ.A@7IV_?7TQ-B4#M@<>/7'A$[=2'K[]9HZT&RO!?I]\3:,%-OAB_SC5BZ MZJVMFX_7'%=`71)H?3*@IQ<+[B7"Q2/?_+9FJ;9IFN\X`+*"J?L`C9P M2L@7H#&DE1<"MI[DUXQ3`'DA"CUI]\5P$T45`&^H8C=.MM,'B\CAP%."$(2# M9QAH-3T_[0#_Q``E$``#```#!P4``````````````1$A,4`P05%A<;'A$%"! MT?#_V@`(`0,``3\0VZ9JPO`7@%=^AI,^"/R2+2ZZ0>"%/.T"M*N:[F/HC2=T M631YB/,0_N%/*6E:I11O&!"%+F)5U?/L0/_$`",0`0`"``4$`P$````````` M``$`$2$Q87&1$"!`43!!4('_V@`(`0(``3\0^9:+F0CO-/S-/S$C#7@9T`V> MNB59'0E!#H=KWBQ)B!8$;<$XF@XERNU9G^`BLFTFTE_1$5OBH%-5*2L_[EK' ..'+VGWON,)%R)W?A?_]D_ ` end