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June 15, 2007                                       Mayer, Brown, Rowe & Maw LLP
                                                           71 South Wacker Drive
                                                    Chicago, Illinois 60606-4637

Securities and Exchange Commission                       Main Tel (312) 782-0600
100 F Street, N.E.                                       Main Fax (312) 701-7711
Washington, D.C. 20549                                    www.mayerbrownrowe.com

                                                               DAVID A. SCHUETTE
                                                       Direct Tel (312) 701-7363
                                                       Direct Fax (312) 706-8201
                                                    dschuette@mayerbrownrowe.com


Re:  SPSS Inc. - Registration Statement
     on Form S-3 filed June 15, 2007

Dear Sir or Madam:

         We represent SPSS Inc. ("SPSS") which is filing the above-captioned
Registration Statement on Form S-3 with the Securities and Exchange Commission
(the "Commission") today. Please note that SPSS has filed a request for
confidential treatment with the Commission which is still pending. The control
number for this request is CN 19581.

         Please telephone David A. Schuette of Mayer, Brown, Rowe & Maw LLP at
(312) 701-7363 if you have any questions with respect to the foregoing.



                                   Very truly yours,

                                   /s/ David A. Schuette



                                   David A. Schuette




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