HENRY B. LEVI
Direct Dial: 404.221.6508
Direct Fax: 404.238.9708
E-Mail Address: hlevi@bakerdonelson.com
January 15, 2009
Mr. Stephen Krikorian
Accounting Branch Chief
Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 4561
100 F Street, N.E.
Washington, D.C. 20549
| Re: | American Software, Inc. (the “Company”) | |
| Form 10-K for Fiscal Year Ended April 30, 2008 | ||
| Form 10-Q for Fiscal Quarter Ended October 31, 2008 | ||
| Definitive Proxy Statement Filed July 28, 2008 | ||
| File No. 000-12456 |
Dear Mr. Krikorian:
Pursuant to my discussion earlier today with Evan Jacobson, SEC Staff Attorney, the Company expects that it will respond within ten (10) business days from January 13, 2009 to the comments received from the Staff of the Securities and Exchange Commission by your letter dated December 30, 2008. Your letter requested comments within ten (10) business days from the date of the letter, and today would be that 10th business day. This delay is necessary as the Company did not receive the comment letter until January 13 and the faxed copy of the letter either was misdirected or not received. Please do not hesitate to contact the undersigned if you have any questions or comments relating to this correspondence. This letter is being transmitted by regular mail and also is being filed as EDGAR correspondence.
| Very truly yours, |
| BAKER, DONELSON, BEARMAN, CALDWELL & BERKOWITZ, P.C. |
| /s/ Henry B. Levi |
HBL:git
| cc: | Mr. James C. Edenfield |
