0001206774-10-002653.txt : 20110919 0001206774-10-002653.hdr.sgml : 20110919 20101223162029 ACCESSION NUMBER: 0001206774-10-002653 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20101223 FILER: COMPANY DATA: COMPANY CONFORMED NAME: UNIFY CORP CENTRAL INDEX KEY: 0000880562 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 942710559 FISCAL YEAR END: 0430 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1420 ROCKY RIDGE DRIVE STREET 2: SUITE 380 CITY: ROSEVILLE STATE: CA ZIP: 95661 BUSINESS PHONE: 9162184700 MAIL ADDRESS: STREET 1: 1420 ROCKY RIDGE DRIVE STREET 2: SUITE 380 CITY: ROSEVILLE STATE: CA ZIP: 95661 FORMER COMPANY: FORMER CONFORMED NAME: UNIFY CORP DATE OF NAME CHANGE: 19960419 CORRESP 1 filename1.htm unify_corresp.htm
 
DLA Piper LLP (US)
The Marbury Building
6225 Smith Avenue
Baltimore, Maryland 21209-3600
www.dlapiper.com
 
Sanjay M. Shirodkar
sanjay.shirodkar@dlapiper.com
T 410.580.4184
F 410.580.3184

December 23, 2010
VIA EDGAR
 
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Patrick Gilmore
 
Re:       Unify Corporation
    Form 10-K for the Fiscal Year Ended April 30, 2010
    Filed July 12, 2010
    Form 8-K/A filed September 15, 2009
    File No. 001-11807

Dear Mr. Gilmore:
 
     On behalf of Unify Corporation (the “Company”), this letter will confirm my telephone conference with you wherein I indicated that the Company will require additional time to file a response to the comment letter issued by the staff of the Securities and Exchange Commission on December 8, 2010 relating to the above-referenced matters (the “Comment Letter”). As discussed, except for the Company’s response to comment number 10 in the Comment Letter, the Company anticipates filing its response no later than January 14, 2011.
 
     If you have any questions concerning this matter or if you would like any additional information, please do not hesitate to contact me at (410) 580-4184.
 
Very truly yours,
 
DLA Piper LLP (US)
 
  /s/ Sanjay M. Shirodkar
Sanjay M. Shirodkar
Of Counsel
 

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