<SEC-DOCUMENT>0001193125-15-252502.txt : 20151218
<SEC-HEADER>0001193125-15-252502.hdr.sgml : 20151218
<ACCEPTANCE-DATETIME>20150714172534
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-15-252502
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20150714

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HACKETT GROUP, INC.
		CENTRAL INDEX KEY:			0001057379
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-MANAGEMENT CONSULTING SERVICES [8742]
		IRS NUMBER:				650750100
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			1228

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1001 BRICKELL BAY DRIVE
		STREET 2:		SUITE 3000
		CITY:			MIAMI
		STATE:			FL
		ZIP:			33131
		BUSINESS PHONE:		3053758005

	MAIL ADDRESS:	
		STREET 1:		1001 BRICKELL BAY DRIVE
		STREET 2:		SUITE 3000
		CITY:			MIAMI
		STATE:			FL
		ZIP:			33131

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ANSWERTHINK INC
		DATE OF NAME CHANGE:	20000628

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ANSWERTHINK CONSULTING GROUP INC
		DATE OF NAME CHANGE:	19980608
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML><HEAD>
<TITLE>Response Letter</TITLE>
</HEAD>
 <BODY BGCOLOR="WHITE">

 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">July&nbsp;14, 2015 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Mr.&nbsp;Jaime&nbsp;G. John </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Branch Chief </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Securities and Exchange Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation
Finance </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street, NE </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549 </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">Re:</TD>
<TD ALIGN="left" VALIGN="top"><B>The Hackett Group, Inc.</B> </TD></TR></TABLE> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B>Form 10-K for the fiscal year ended January&nbsp;2, 2015
</B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B>Filed March&nbsp;18, 2015 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B>File No.&nbsp;333-48123 </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Dear
Mr.&nbsp;John: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">This letter is submitted in response to the comments set forth in your letter addressed to Mr.&nbsp;Robert&nbsp;A. Ramirez, Chief Financial
Officer of The Hackett Group, Inc. (the &#147;Company&#148;), dated June&nbsp;29, 2015 (the &#147;Comment Letter&#148;). Our responses to the Comment Letter are set forth below. The page references in the responses correspond to the page numbers in
our Form 10-K for the fiscal year ended January&nbsp;2, 2015 (the &#147;Form 10-K&#148;). </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Item&nbsp;8. Financial Statements and Supplementary Data
</U></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Note 18. Quarterly Financial Information (unaudited), page 49 </U></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">1.</TD>
<TD ALIGN="left" VALIGN="top"><U>Comment:</U> </TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><I>We note that you present restated 2014 statements of operations by quarter but did not
amend the respective Forms 10-Q. Please tell us the basis for your conclusion that amending your Forms 10-Q for the quarterly periods ended March&nbsp;28, 2014,&nbsp;June&nbsp;27, 2014, and September&nbsp;26, 2014 was not required. In this regard we
note that this Form 10-K did not include disclosures that would have been provided in an amended Form 10-Q including full MD&amp;A disclosures based upon the restated financial statements as well as the disclosures within ASC 250-10-45-23 and ASC
250-10-50-7. </I></P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Response: </U></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Pursuant to Staff
Accounting Bulletin Number 99 Topic 1.M, Assessing Materiality (&#147;SAB 99)&#148; and FASB Concepts Statement 2, Qualitative Characteristics of Accounting Information (&#147;FCS 2&#148;), the Company assessed the materiality of the restated items
for the quarterly periods ended March&nbsp;28, 2014,&nbsp;June&nbsp;27, 2014, and September&nbsp;26, 2014 by considering the relevant &#147;quantitative&#148; and &#147;qualitative&#148; factors. As described in more detail below, the Company
concluded that restated line items were not material or of significance to our investors or analysts. As a result, we determined that we did not need to amend the Quarterly Reports on Forms 10-Q for such prior quarterly periods. </P>

<p Style='page-break-before:always'>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Pursuant to SAB 99, the assessment of materiality requires that both &#147;quantitative&#148; and
&#147;qualitative&#148; factors need to be considered in assessing an item&#146;s materiality. The SEC and the FASB have long emphasized that materiality cannot be reduced to a numerical exercise. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">We provide future earnings guidance in our quarterly earnings releases. It is important to note that management never discusses or provides future earnings
guidance based on GAAP results. We only discuss &#147;pro forma&#148; or &#147;adjusted&#148; non-GAAP earnings guidance, which specifically exclude the impact of non-recurring or non-cash items. Accordingly, the results of the restatement did not
have any effect on our discussions of our earnings nor, we believe, on the views of the analysts or investors. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Given that background and in accordance
with SAB 99, we considered the following: </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TR>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">Whether the misstatement masks a change in results or other trends &#150; The reclassification of the contingent purchase consideration to compensation expense had an immaterial impact to our GAAP and no impact to our
adjusted non-GAAP results. The resulting bargain purchase gain that was reflected in the first quarter, as well as the offsetting compensation expense recorded in each quarter of fiscal 2014 were all excluded from our adjusted non-GAAP results.
</TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TR>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">Whether the misstatement hides a failure to meet analysts&#146; consensus expectations for the enterprise &#150; Our analysts&#146; expectations are all based on adjusted non-GAAP earnings. There was no impact to our
adjusted non-GAAP results. As a result, there was no failure to meet analysts&#146; expectations. </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TR>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">Whether the misstatement changes a loss into income or vice versa &#150; There was no impact from an adjusted non-GAAP perspective. From a GAAP perspective, it would have changed the first fiscal quarter&#146;s net
results in 2014 from a $2 million loss to a $405 thousand gain. There would have been no change to the GAAP net income direction in any other quarter of fiscal 2014. </TD></TR></TABLE>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">Whether the misstatement concerns a segment or other portion of the registrant&#146;s business that has been identified as playing a significant role in the registrant&#146;s operations or profitability &#150; The
accounting in question relates to an immaterial acquisition transaction. </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">Whether the misstatement affects the registrant&#146;s compliance with loan covenants or other contractual requirements &#150; There was no impact to our compliance with our loan covenants. </TD></TR></TABLE>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TR>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">Whether the misstatement has the effect of increasing management&#146;s compensation &#150; Management is compensated on annual adjusted non-GAAP results. There was no impact to adjusted non-GAAP results for the fiscal
year, and there was no impact on management&#146;s compensation resulting from the accounting of this transaction. </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">Whether the misstatement involves concealment of an unlawful transaction &#150; The accounting for this transaction does not conceal any unlawful transaction. </TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Each of the restated items were identified during the business combination measurement period and did not have a material impact on our GAAP net income or
earnings per share for the 2014 fiscal year. In the aggregate, the restated items in fiscal 2014 resulted in an increase in compensation expense of $4.3 million, an increase in intangible amortization expense of $0.5 million and a related tax
benefit of $2.1 million, offset by a bargain purchase gain of $3.0 million. These items had no impact on our adjusted non-GAAP net income and earnings per share. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">2 </P>


<p Style='page-break-before:always'>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ultimately, there were no questions from our investors or our analysts on this reclassification, which was
disclosed in our Form 10-K. Management determined that disclosing the adjusted quarters to reflect the bargain purchase gain in the first quarter of fiscal 2014 in our Form 10-K was both transparent and provided the greatest visibility as to our
quarterly results. The disclosures included the information that an investor would need in order to understand the change in accounting for this individually insignificant acquisition. Management believed that the non-cash bargain purchase gain,
when taken together with the other adjustments and viewed in the context of all of the relevant qualitative facts described above, was not material. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Based on the analysis described above, we determined that we did not need to restate the prior quarters by amending the previously filed Quarterly Reports on
Form 10-Q or prepare the disclosure requirements within ASC 250-10-45-23 and ASC 250-10-50-7. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">In Footnote 18 to the Consolidated Financial Statements in
our Form 10-K, we disclose adjusted GAAP financial statements by quarter with notes describing each adjustment made. In consideration of the Staff&#146;s comment, we would propose to prospectively discuss the effects of the restated amounts in
MD&amp;A in future filings. </P> <P STYLE="font-size:18pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">2.</TD>
<TD ALIGN="left" VALIGN="top"><U>Comment:</U> </TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><I>Additionally, we note your disclosure indicates that you restated your financial statements
for purchase consideration reflected as compensation expense and other adjustments. Please tell us the consideration you gave to clearly identifying the adjustment as an error and labeling each financial statement column affected as
&#147;restated&#148;. </I></P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Response: </U></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">We refer the
Staff to our response to comment 1 above. We concluded that the restated amounts were not material. Accordingly, we respectfully submit that the presentation in our Form 10-K provided the information necessary to understand the restated items and
their effect on our previously filed financial information included in our fiscal 2014 Quarterly Reports on Form 10-Q. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Item&nbsp;9A. Controls and
Procedures </U></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Conclusion Regarding the Effectiveness of Disclosure Controls and Procedures, page 52 </U></P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">3.</TD>
<TD ALIGN="left" VALIGN="top"><U>Comment:</U> </TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><I>Please tell us how management considered the restatement of the 2014 quarterly statements
of operations in determining that the disclosure controls and procedures over financial reporting were effective as of January&nbsp;2, 2015 and describe the basis for management&#146;s conclusions. In this regard, we note from your disclosure
included in Management&#146;s Report on Internal Control Over Financial Reporting that you believe that you did not have a material weakness related to the accounting for business combinations. </I></P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">3 </P>


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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Response: </U></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">As noted below in our response to comment 4, management concluded that the control weakness identified in connection with the accounting treatment for the
acquisition was a significant deficiency that did not rise to the level of a material weakness.&nbsp;However, there is no direct overlap between the internal control which resulted in a significant deficiency and the Company&#146;s disclosure
controls applicable to acquisitions. Rule 13a-15(e) defines disclosure controls and procedures as:&nbsp;&#147;controls and other procedures of an issuer that are designed to ensure that information required to be disclosed by the issuer in the
reports that it files or submits under the Securities and Exchange Act of 1934 (&#147;the Act&#148;) (15 U.S.C. 78a et seq.) is recorded, processed, summarized and reported, within the time periods specified in the Commission&#146;s rules and forms.
Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by an issuer in the reports that it files or submits under the Act is accumulated and communicated
to the issuer&#146;s management, including its principal executive and principal financial officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.&#148;</P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Management concluded that the Company&#146;s disclosure controls and procedures were effective as of the end of the 2014 fiscal year and reported that
conclusion in the Form 10-K.&nbsp;Specifically, the Company&#146;s disclosure controls and procedures functioned properly to ensure that all relevant information about the Technolab acquisition was communicated to management, including our CEO, CFO,
and the Company&#146;s Audit Committee, to allow timely decisions regarding required disclosure.&nbsp;Management performed the &#147;significance&#148; analysis under Regulation S-X and made appropriate decisions regarding disclosure on the basis of
that analysis in addition to management&#146;s materiality assessment. </P> <P STYLE="font-size:18pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">4.</TD>
<TD ALIGN="left" VALIGN="top"><U>Comment:</U> </TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><I>We note your conclusion that internal control over financial reporting (ICFR) was effective
as of January&nbsp;2, 2015. We further note your disclosure that you disagree with your auditor&#146;s conclusion that your ICFR was ineffective. The audit report disclosed a material weakness in the area related to accounting for business
combinations. It also states that the material weakness resulted in audit adjustments recorded in the fourth quarter as well as additional disclosures in the consolidated financial statements. Please address the following: </I></P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TR>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left"><I>&#149;</I></TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"><I>Tell us whether you identified control deficiencies in the same area described in the audit report (e.g. accounting for business combinations). If so, explain in detail your evaluation of the severity of these
control deficiencies. Refer to pages 34 to 40 of SEC Release No.&nbsp;33-8810 &#147;Commission Guidance Regarding Management&#146;s Report on Internal Control Over Financial Reporting Under Section&nbsp;13(a) or 15(d) of the Securities Exchange Act
of 1934&#148; </I></TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left"><I>&#149;</I></TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"><I>Tell us how you considered these adjustments in your determination of whether there were control deficiencies in your ICFR. Refer to bullet points two and three on page 37 of SEC Release No.&nbsp;33-8810.
</I></TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left"><I>&#149;</I></TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"><I>To the extent you identified more than one deficiency, discuss how aggregation of deficiencies was considered in your evaluation of the effectiveness of other impacted components of the Committee of Sponsoring
Organizations of the Treadway Commission (COSO) Internal Control Framework such as risk assessment component. </I></TD></TR></TABLE>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">4 </P>


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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><I>You state on page 52 that you will consider retaining additional third party support for future acquisitions
in order to prevent potential differences in the accounting for business combinations. However, we note from your subsequent quarterly report on Form 10-Q that you reported there were no material changes in your internal control over financial
reporting. Therefore, please tell us whether you have given consideration to additional documentation and controls as stated in your report in this Form 10-K and, if so, what resulted from this further consideration. </I></P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Response: </U></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Technolab acquisition completed during the
first quarter of 2014 was not a significant business combination (as that term is defined by Regulation S-X). The asset, income and investment tests under Regulation S-X used to determine &#147;significance&#148; produced percentages of 2%, 3% and
2%, respectively. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Before the acquisition was completed, the Company carefully considered the appropriate accounting guidance in accordance with its
procedures and controls related to accounting for business combinations. As part of the analysis of the business combination, additional cash payments to be made to the selling shareholder were characterized as purchase consideration, a conclusion
reached by management based primarily upon the fact that there was no requirement for continued employment; instead these amounts were part of an earn-out computation based on post-acquisition performance. The application of the appropriate
accounting guidance required management to weigh various factors and use its judgment to reach a conclusion. No issues were raised regarding the Company&#146;s accounting for this transaction by its former external auditor during its initial review
of the transaction during the first quarter of fiscal 2014. However, the former external auditor&#146;s position changed subsequent to fiscal year-end during the course of its annual audit. The Company&#146;s management initially disagreed with the
subsequent position taken by its former external auditor related to the accounting for this transaction, but the Company ultimately accounted for the transaction in accordance with their subsequent position. The Audit Committee likewise discussed
this matter with both management and the former external auditors. In other words, the Company&#146;s process was followed and the accounting was determined based on the relevant accounting guidance in accordance with the appropriate controls. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">In assessing the effectiveness of the Company&#146;s controls over accounting for business combinations, both management and the Audit Committee considered
the fact that the process that was followed was appropriate. The issues in the analysis subsequently identified by the former external auditor in the year-end process involved matters that had not been overlooked, but had been considered in
connection with the positions reached by both the Company and its former external auditors and, as noted in the Company&#146;s response to comment 1, were not considered material. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">In our assessment of our internal controls over the accounting for business combinations based on the adjustments that were identified during the audit
process, we identified a deficiency as it relates to the accounting for business combinations. We evaluated the severity of this control deficiency from a quantitative and qualitative perspective in accordance with SEC Release no. 33-8810, pages 34
to 40, as well as bullet points two and three of page 37. After taking into account the impact to the financial statements on a quarterly and annual basis, management came to the conclusion that this deficiency was a &#147;significant
deficiency&#148; but did not rise to the level of a material weakness. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">5 </P>


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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial
reporting, such that there is a reasonable possibility that a material misstatement of the company&#146;s annual or interim financial statements will not be prevented or detected on a timely basis.&nbsp;There is a &#147;reasonable
possibility<B>&#148;</B> of an event, as used in this standard, when the likelihood of the event is either &#147;reasonably possible&#148; or &#147;probable,&#148; as those terms are used in Financial Accounting Standards Board Statement No.&nbsp;5,
<I>Accounting for Contingencies </I>(&#147;FAS 5&#148;). Management concluded that while a significant deficiency existed in its internal control over financial reporting related to accounting for business combinations, that the deficiency did not
rise to the level of a material weakness because there was not a reasonable possibility that the control deficiency would have resulted in a material misstatement.&nbsp;The control deficiency identified was narrow as it focused on the interpretation
of accounting literature to a specific transaction structure. The acquisition to which this significant deficiency relates was immaterial and was an individually insignificant acquisition as defined in Regulation S-X. For material acquisitions, the
Company would typically engage outside experts to assist in the transaction, including legal and accounting advisors, to advise on complex accounting issues. As a result, the Company does not believe that the significant deficiency rose to the level
of a material weakness. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">In our Form 10-K, we disclosed that we will consider retaining additional third party support for future acquisitions. We believe
that we would have engaged an outside accounting firm to consult on such an unusual and complex accounting interpretation if the acquisition had been material or individually significant. We did not have any acquisition activities during the course
of the first quarter ended April&nbsp;3, 2015 that would have required us to consider this alternative. While the Company regularly considers and engages third party expertise as required, given the significant deficiency we have expanded our
procedures and controls to specifically identify this consideration. We did not consider this to be a material change in our internal control over financial reporting, but believed we were providing a high degree of transparency as to our response
to the identified deficiency. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">In connection with our responses to the Staff&#146;s comments, we acknowledge that: </P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left"><FONT STYLE="FONT-FAMILY:'WINGDINGS 2'">&#161;</FONT></TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">The Company is responsible for the adequacy and accuracy of the disclosure in the filing; </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left"><FONT STYLE="FONT-FAMILY:'WINGDINGS 2'">&#161;</FONT></TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and </TD></TR></TABLE>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left"><FONT STYLE="FONT-FAMILY:'WINGDINGS 2'">&#161;</FONT></TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">The Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. </TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">If you have any questions or would like further information concerning the foregoing, please do not hesitate to contact the undersigned at
(305)&nbsp;375-8005. Thank you for your assistance. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Very truly yours, </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">/s/&nbsp;&nbsp;Robert A. Ramirez </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Executive Vice President,
Finance and </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Chief Financial Officer </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Hackett Group, Inc.
</P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">6 </P>

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