-----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, N8n5MYR6hjh2tSGgWz2KfSzjIVBD7B3tF8qxfBfjNRYJ2nF/F4ww4x2/pBnPmVnE wTKWOq2eBXGal/jGP4eyQg== 0000886903-06-000059.txt : 20061017 0000886903-06-000059.hdr.sgml : 20061017 20060407163527 ACCESSION NUMBER: 0000886903-06-000059 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060407 FILER: COMPANY DATA: COMPANY CONFORMED NAME: KRONOS INC CENTRAL INDEX KEY: 0000886903 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 042640942 STATE OF INCORPORATION: MA FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 297 BILLERICA ROAD CITY: CHELMSFORD STATE: MA ZIP: 01824 BUSINESS PHONE: 978-250-9800 MAIL ADDRESS: STREET 1: 297 BILLERICA ROAD CITY: CHELMSFORD STATE: MA ZIP: 01824 CORRESP 1 filename1.htm

April 7, 2006

BY EDGAR

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention:	Kari Jin
	Kathleen Collins

Re:	Kronos Incorporated
	Form 10-K for Fiscal Year Ended September 30, 2005
	Filed December 9, 2005
	Form 10-Q for the Quarterly Period Ended December 31, 2005
	Filed February 9, 2006
	Form 8-K filed January 30, 2006
	File numbered 0-20109

Ladies and Gentlemen:

In a letter provided to Kronos Incorporated (“Kronos”) by the staff of the Commission dated April 5, 2006, Kronos was requested to provide responses to various comments related to the above filings within 10 business days. On behalf of Kronos, I ask that you consider allowing Kronos to extend this response period to May 5, 2006, or approximately 30 calendar days. Kronos’ second fiscal quarter ended April 1, 2006. Our resources are currently focused on completing the financial close and related financial analysis for the quarter. Many of these resources will also be used to assist in preparing Kronos’ response to the staff comments. Therefore, in order to ensure that Kronos has adequate time and resources to consider the staff comments and to prepare a response, we respectively request the above mentioned extension.

We appreciate your consideration of this request. Please feel free to contact the undersigned at (978) 947-4770 if you would like to discuss this request.

Sincerely,

KRONOS INCORPORATED

/s/ Mark V. Julien

Mark V. Julien

Vice President, Finance

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