-----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,
 Hg8NP+ajFAVwT4H1ipBiy3gGZpFjr2tSsQSVOiWI6yyRs92BnQHOuiO8tJveWtKv
 soWe8TXvj28JUKvdPX/wQA==

<SEC-DOCUMENT>9999999995-07-003435.txt : 20070828
<SEC-HEADER>9999999995-07-003435.hdr.sgml : 20070828
<ACCEPTANCE-DATETIME>20070828001515
ACCESSION NUMBER:		9999999995-07-003435
CONFORMED SUBMISSION TYPE:	EFFECT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070827
DATE AS OF CHANGE:		20070828
EFFECTIVENESS DATE:		20070827

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Guideline, Inc.
		CENTRAL INDEX KEY:			0000801338
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-ENGINEERING, ACCOUNTING, RESEARCH, MANAGEMENT [8700]
		IRS NUMBER:				132670985
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-116019
		FILM NUMBER:		071082059

	BUSINESS ADDRESS:	
		STREET 1:		625 AVE OF THE AMERICAS
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10011
		BUSINESS PHONE:		2126454500

	MAIL ADDRESS:	
		STREET 1:		625 AVENUE OF THE AMERICAS,
		CITY:			NEW YORK,
		STATE:			NY
		ZIP:			10011

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FIND SVP INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>EFFECT
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2007-08-27</finalEffectivenessDispDate>
        <accessionNumber>0000950137-07-013041</accessionNumber>
        <submissionType>POS AM</submissionType>
        <filer>
            <cik>0000801338</cik>
            <entityName>Guideline, Inc.</entityName>
            <fileNumber>333-116019</fileNumber>
        </filer>
    </effectiveData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----