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

VIAEDGAR

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