Wyrick Robbins Yates & Ponton LLP
4101 Lake Boone Trail, Suite 300
Raleigh, North Carolina 27607
Donald R. Reynolds
dreynolds@wyrick.com
October 27, 2011
VIA EDGAR
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Matthew Crispino and Craig Wilson
Re: | Blackbaud, Inc. |
Form 10-K for the fiscal year ended December 31, 2010
Filed March 1, 2011
Form 10-Q for the quarterly period ended June 30, 2011
Filed August 9, 2011
File No. 000-50600
Ladies and Gentlemen:
We write this letter on behalf of our client Blackbaud, Inc. (the Company) in connection with the comments of the Staff of the Securities and Exchange Commission with respect to the above-captioned filings, as set forth in the Staffs letter dated October 20, 2011. In a conversation on October 27, 2011, between the undersigned and Matthew Crispino of the Staff, we requested on behalf of the Company an extension to the deadline for responding to the Staffs letter to November 17, 2011. This letter will serve to memorialize that extension.
If the Staff has any further comments, please direct them to the undersigned.
Sincerely, |
/s/ Donald R. Reynolds |
Donald R. Reynolds |
cc: | Marc E. Chardon |
Timothy V. Williams
Jon Olson
Alpana Wegner