September 14, 2010
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, DC 20549
Attn: Stephen Krikorian, Mail Stop 4561
RE: CIBER, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2009
Filed March 4, 2010
Form 10-Q for the Quarterly Period ended June 30, 2010
Filed August 5, 2010
File No. 001-13103
Dear Mr. Krikorian:
On September 8, 2010, CIBER, Inc. (the Company) received your comment letter dated August 30, 2010, on the above-referenced filings. The Company continues to gather the information required to respond to the comment letter and will respond on or before September 22, 2010. If you have questions regarding this letter, please contact me or Christopher Loffredo, CIBER Chief Accounting Officer, at (303) 220-0100.
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Very truly yours, |
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/s/ Peter H. Cheesbrough |
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Peter H. Cheesbrough |
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Executive Vice President and Chief Financial Officer |