<SEC-DOCUMENT>0001552781-24-000123.txt : 20240710
<SEC-HEADER>0001552781-24-000123.hdr.sgml : 20240710
<ACCEPTANCE-DATETIME>20240315153234
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001552781-24-000123
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20240315

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PROGRESS SOFTWARE CORP /MA
		CENTRAL INDEX KEY:			0000876167
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		ORGANIZATION NAME:           	06 Technology
		IRS NUMBER:				042746201
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		15 WAYSIDE ROAD, SUITE 400
		CITY:			BURLINGTON
		STATE:			MA
		ZIP:			01803
		BUSINESS PHONE:		781-280-4473

	MAIL ADDRESS:	
		STREET 1:		15 WAYSIDE ROAD, SUITE 400
		CITY:			BURLINGTON
		STATE:			MA
		ZIP:			01803
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"><IMG SRC="image_001.jpg" ALT="" STYLE="height: 47px; width: 200px">&nbsp;</P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">March 15, 2024</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0">Chen Chen</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Kathleen Collins</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">U.S. Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Office of Technology</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">100 F Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Washington, D.C. 20549</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Re: Progress Software Corporation (the &ldquo;Company&rdquo;)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"><B>Annual Report on Form 10-K for the fiscal year ended November
30, 2023</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"><B>File No. 000-19417</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Dear Ms.&nbsp;Chen and Ms. Collins:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Reference is made to the comment letter dated March
13, 2024 (the &ldquo;Comment Letter&rdquo;), sent by the staff of the Division of Corporation Finance, Office Technology (the &ldquo;Staff&rdquo;),
to Progress Software Corporation (the &ldquo;Company&rdquo;), relating to the Company&rsquo;s Annual Report on Form 10-K for the fiscal
year ended November 30, 2023.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company has been working diligently in addressing
the Staff&rsquo;s questions, but management will need more time to properly answer all of the Staff&rsquo;s comments. More specifically,
in addition to overseeing the day-to-day operations of the Company, the management team of the Company has concurrently been working on
preparing for the Company&rsquo;s upcoming quarterly earnings release (currently scheduled for March 26, 2024) and quarterly filing on
Form 10-Q (currently scheduled to be filed April 8, 2024). Accordingly, senior management does not feel that it will be able to dedicate
the time necessary to address the Staff&rsquo;s comments within the ten day period from the Comment Letter date. The Company accordingly
requests an extension to respond to the Comment Letter on or before April 15, 2024.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We hope that this approach is acceptable to the Staff.
Thank you in advance for your understanding.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="background-color: white">Very Truly Yours,</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; width: 50%"><FONT STYLE="font-size: 10pt">/s/ ANTHONY FOLGER</FONT></TD>
    <TD STYLE="width: 50%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">Anthony Folger</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">Chief Financial Officer</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">Progress Software Corporation</FONT></TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Silver 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center">&nbsp;</TD><TD STYLE="width: 33%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>image_001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 image_001.jpg
M_]C_X  02D9)1@ ! 0$ > !X  #_VP!#  ," @," @,# P,$ P,$!0@%!00$
M!0H'!P8(# H,# L*"PL-#A(0#0X1#@L+$!80$1,4%145# \7&!84&!(4%13_
MVP!# 0,$! 4$!0D%!0D4#0L-%!04%!04%!04%!04%!04%!04%!04%!04%!04
M%!04%!04%!04%!04%!04%!04%!04%!3_P  1"  ] 0,# 2(  A$! Q$!_\0
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M\4?87P6_Y)?H/_7)_P#T8U5OV@?^2$_$3_L7M0_])WJS\%O^27Z#_P!<G_\
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M'=V^:OJ.R_X)F^#HYLW?B[7)XO[L,<,;?F5;^5>8_P#!,_\ Y*?XK_[ X_\
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MJZL,A@>X(-?EE\<O'UW^V)\:-*B\&>&9XG$"V%N)%!FE7>S&68KD(J[CW(4
MG/-?IWX-\/CPGX0T/0U<2+IEC!9!QG#>7&J9Y_W:) C8HHHJ"@I, ]1FEHH
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0@,L?=B:Z2BB@ HHHH __V0$!

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
