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<SEC-DOCUMENT>0000950137-07-009393.txt : 20070919
<SEC-HEADER>0000950137-07-009393.hdr.sgml : 20070919
<ACCEPTANCE-DATETIME>20070628123910
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950137-07-009393
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070628

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SPSS INC
		CENTRAL INDEX KEY:			0000869570
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		IRS NUMBER:				362815480
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		233 S WACKER DR
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60606
		BUSINESS PHONE:		3123292400

	MAIL ADDRESS:	
		STREET 1:		233 SOUTH WACKER DRIVE
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60606
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                                [SPSS LETTERHEAD]


June 28, 2007

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

Attention:   Megan Akst, Staff Accountant
             Division of Corporation Finance

Re:  SPSS Inc.
     Form 10-K for Fiscal Year Ended December 31, 2006
     Form 10-Q for Fiscal Quarter Ended March 31, 2007
     File No. 000-22194


Dear Ms. Akst:

As discussed in our conversation earlier today, SPSS Inc. ("SPSS") respectfully
requests an extension of time to file a response to the Securities and Exchange
Commission Staff's comment letter dated June 26, 2007. SPSS is requesting an
extension due to the fact that SPSS is currently in the process of closing its
second fiscal quarter. Accordingly, SPSS respectfully requests that it be
granted until July 24, 2007 to respond to the Staff's letter.

I appreciate your assistance in this matter and your consideration of this
request. Please feel free to call me directly at 312-651-3496 with any questions
regarding this letter.

Very truly yours,

/s/ Erin R. McQuade

Erin R. McQuade
Vice President, Associate General Counsel
SPSS Inc.


cc:   Kathleen Collins, Division of Corporation Finance

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