<SEC-DOCUMENT>0001193125-22-173838.txt : 20221209
<SEC-HEADER>0001193125-22-173838.hdr.sgml : 20221209
<ACCEPTANCE-DATETIME>20220614160929
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-22-173838
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20220614

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:			1230

	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
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<TITLE>CORRESP</TITLE>
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">THE HACKETT GROUP, INC. </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">1001 Brickell Bay Drive, Suite 3000 </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Miami, Florida 33131 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">June&nbsp;14, 2022 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>Via Email and EDGAR </U></B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Mr.&nbsp;Rufus Decker </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ms.&nbsp;Linda Cvrkel </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">Office of Trade&nbsp;&amp; Services </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">Mail Stop 3233 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street, N.E. </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="13%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left">Re:</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">The Hackett Group, Inc. </P></TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="13%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Form <FONT STYLE="white-space:nowrap">10-K</FONT> for the fiscal year ended December&nbsp;31, 2021 filed
March&nbsp;4, 2022 </P></TD></TR></TABLE>
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<TD WIDTH="13%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Item 2.02 Form <FONT STYLE="white-space:nowrap">8-K</FONT> filed February&nbsp;22, 2022 </P></TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="13%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">File <FONT STYLE="white-space:nowrap">No.&nbsp;333-48123</FONT> </P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Dear Mr. Decker and Ms. Cvrkel, </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">On behalf of
The Hackett Group, Inc. (the &#147;Company&#148;), set forth below is the Company&#146;s response to your comment letter dated May&nbsp;16, 2022, relating to the Company&#146;s Form <FONT STYLE="white-space:nowrap">10-K</FONT> for the fiscal year
ended December&nbsp;31, 2021, filed with the Securities and Exchange Commission (the &#147;SEC&#148;) on March&nbsp;4, 2022 (the &#147;Form <FONT STYLE="white-space:nowrap">10-K&#148;)</FONT> and the Company&#146;s Item 2.02 Form <FONT
STYLE="white-space:nowrap">8-K</FONT> filed with the SEC on February&nbsp;22, 2022. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">The responses are keyed to correspond to the numbered
paragraphs in your comment letter, which have been retyped herein in bold for ease of reference. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Item 2.02 Form
<FONT STYLE="white-space:nowrap">8-K</FONT> filed February&nbsp;22, 2022 </U></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Exhibit 99.1, page 1 </U></P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>1.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>We read your response to comment 1. Please remove from your <FONT STYLE="white-space:nowrap">non-GAAP</FONT>
performance measures, such as the newly-retitled adjusted net income, the adjustment changing your income tax accounting to a normalized long-term projected cash basis, as it appears to constitute a tailored accounting principle. Refer to Questions
100.04 and 102.11 of the <FONT STYLE="white-space:nowrap">Non-GAAP</FONT> Financial Measures Compliance and Disclosure Interpretations. </B></P></TD></TR></TABLE>
<P STYLE="margin-top:18pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman"><U>Response</U> </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">We respectfully
acknowledge the Staff&#146;s comment above. In future filings and earnings releases, we will remove from our <FONT STYLE="white-space:nowrap">non-GAAP</FONT> performance measures, such as the newly-retitled adjusted net income, the adjustment
changing our income tax accounting to a normalized long-term projected cash basis. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Form <FONT STYLE="white-space:nowrap">10-K</FONT> for the fiscal year ended December&nbsp;31, 2021
</U></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Management&#146;s Discussion and Analysis of Financial Condition and Results of Operations Results of Operations, page 23</U> </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 style = "page-break-inside:avoid">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>2.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>We read your response to comment 3. Please do not present or discuss statements of operations line items as
percentages of revenue before reimbursements, even if you provide percentages of total revenues. </B></P></TD></TR></TABLE> <P STYLE="margin-top:18pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman"><U>Response</U>
</P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">We respectfully acknowledge the Staff&#146;s comment above. In future filings and earnings releases, we will not present or discuss
statements of operations line items as percentages of revenue before reimbursements. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Financial Statements </U></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Note 1, Basis of Presentation and General Information </U></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Segment Reporting, page 42 </U></P> <P STYLE="font-size:18pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TR style = "page-break-inside:avoid">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>3.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>We read your response to comment 5. You indicate that: </B></P></TD></TR></TABLE>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TR style = "page-break-inside:avoid">
<TD WIDTH="10%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:Times New Roman; font-size:10pt"><B>all key operating decisions are made at a practice level,</B> </P></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 style = "page-break-inside:avoid">
<TD WIDTH="10%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:Times New Roman; font-size:10pt"><B>forecasts are prepared at a practice level,</B> </P></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 style = "page-break-inside:avoid">
<TD WIDTH="10%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:Times New Roman; font-size:10pt"><B>no financial information is provided on a more frequent basis to the chief operating decision maker than
quarterly,</B> </P></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 style = "page-break-inside:avoid">
<TD WIDTH="10%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:Times New Roman; font-size:10pt"><B>both your chief operating decision maker and Board are provided with practice-level results in your Quarterly
Report, including a comparison to your latest practice-level forecast, and</B> </P></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 style = "page-break-inside:avoid">
<TD WIDTH="10%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:Times New Roman; font-size:10pt"><B>your Board also receives annual results at a practice level for the fiscal year, with a comparison to your
Annual Plan.</B> </P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman"><B>You also indicate that practice leaders do not report directly to your chief operating decision
maker. However, this would not preclude your practices from still being your operating segments. Please provide us with a comprehensive response, along with verifiable evidence, demonstrating why your practices are not your operating segments. Refer
to ASC <FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">280-10-50-1,</FONT></FONT></FONT> <FONT STYLE="white-space:nowrap">50-6</FONT> and <FONT STYLE="white-space:nowrap">50-7.</FONT></B> </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman"><U>Response</U> </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">We respectfully
acknowledge the Staff&#146;s comment above. We would like to clarify the information provided to the Board and CODM: </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 style = "page-break-inside:avoid">
<TD WIDTH="10%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:Times New Roman; font-size:10pt">At the beginning of every fiscal year, the Board approves an annual operating plan which contains an annual
internal revenue and expense budget broken down by practice.&nbsp;&nbsp;&nbsp;&nbsp;The Company does not provide any external annual forecast. </P></TD></TR></TABLE>
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<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="10%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:Times New Roman; font-size:10pt">The Quarterly Report (defined below) provided to the CODM contains practice-level results compared to the
external quarterly forecast (i.e. the Company&#146;s quarterly guidance provided in its quarterly earnings releases). The Company&#146;s external quarterly forecast does not contain any practice-level information. The Quarterly Report is not
provided to the Board. </P></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 style = "page-break-inside:avoid">
<TD WIDTH="10%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:Times New Roman; font-size:10pt">Every quarter, the Board is provided practice-level results on a <FONT STYLE="white-space:nowrap"><FONT
STYLE="white-space:nowrap">year-to-date</FONT></FONT> basis as compared to the annual operating plan. The materials provided to the Board do not contain any comparisons to external quarterly forecasts. </P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">ASC <FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">280-10-50-1</FONT></FONT></FONT> states
that an operating segment is a component of a public entity that has all of the following characteristics: </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 style = "page-break-inside:avoid">
<TD WIDTH="10%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:Times New Roman; font-size:10pt">That engages in business activities from which it may earn revenues and incur expenses, </P></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 style = "page-break-inside:avoid">
<TD WIDTH="10%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:Times New Roman; font-size:10pt">Whose operating results are regularly reviewed by the enterprise&#146;s chief operating decision maker to make
decisions about resources to be allocated to the segment and assess its performance, and </P></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 style = "page-break-inside:avoid">
<TD WIDTH="10%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:Times New Roman; font-size:10pt">For which discrete financial information is available. </P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">The Company has analyzed its operating structure using the guidance in ASC
<FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">280-10-50</FONT></FONT> and, for the reasons described below in the remainder of this response, has determined that it has one operating segment and one reportable segment, whose
purpose is to provide its clients with business and technology consulting services. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">As previously mentioned, the Company&#146;s chief
operating decision maker (&#147;CODM&#148;) is its CEO, Mr.&nbsp;Ted&nbsp;A. Fernandez. He is responsible for determining the services the Company offers to its clients, where to invest resources based on customer demand, evaluating Company
performance, the allocation of capital and the targeting of strategic acquisitions. The CODM relies on the Company&#146;s consolidated financial statements for decision making purposes regarding the allocation of resources and assessment of
performance. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">On a quarterly basis, the CEO receives a <FONT STYLE="white-space:nowrap">one-page</FONT> report (&#147;Quarterly
Report&#148;) which includes summarized preliminary results for the current quarter. The Quarterly Report contains consolidated revenue before reimbursements, cost of sales on a <FONT STYLE="white-space:nowrap">non-GAAP</FONT> basis, direct SG&amp;A
on a <FONT STYLE="white-space:nowrap">non-GAAP</FONT> basis (no overhead and other allocation or corporate functional support costs), and total contribution by practice, as well as consolidated <FONT STYLE="white-space:nowrap">non-GAAP</FONT>
results, but does not contain any detail behind these amounts. The Quarterly Report also contains the total organization&#146;s corporate SG&amp;A by functional department (Human Resources, Information Technologies, Legal, Office Administration,
Executive and Finance), none of which is allocated to the practices. These preliminary results are compared to the external forecast for the quarter. We do not believe that the CODM&#146;s receipt of this practice-level information four times per
year rises to the level of being regularly reviewed within the meaning of ASC <FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">280-10-50-1(b)</FONT></FONT></FONT> to enable the CODM to make timely
decisions about resources to be allocated and to assess the Company&#146;s performance. We further considered the CODM&#146;s use of the Quarterly Report as it relates to the following additional factors within ASC <FONT STYLE="white-space:nowrap"><FONT
STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">280-10-50-6:</FONT></FONT></FONT> </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD ALIGN="left" VALIGN="top"> <P ALIGN="left" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:Times New Roman; font-size:10pt">The type of business activities carried out by the components; </P></TD></TR></TABLE>
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<TD ALIGN="left" VALIGN="top"> <P ALIGN="left" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:Times New Roman; font-size:10pt">The fact that the entity has placed managers in charge of the components; and </P></TD></TR></TABLE>
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<TD ALIGN="left" VALIGN="top"> <P ALIGN="left" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:Times New Roman; font-size:10pt">The information presented to the board of directors supports such a conclusion about the components.
</P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">As we mentioned previously, the Company&#146;s consultants are grouped into various competency groups we refer to as
practices. Our practices work collaboratively, as do our consultants, to assist clients in achieving one goal, which is to improve their operating performance. Consultants may have competencies that span multiple practices. Classifying the
Company&#146;s practices as operating segments would fail to reflect the volume of resources and services expended by the Company separate from the practices, require imprecise allocations of such resources and assume a level of practice
independence and authority that is not present within the Company. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">As defined in ASC <FONT STYLE="white-space:nowrap"><FONT
STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">280-10-50-8</FONT></FONT></FONT> and further validated by ASC
<FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">280-10-50-6</FONT></FONT></FONT> above, the Company does not have segment managers. The practice leaders of the individual practices, or combination
of practices, report directly to the Chief Operating Officer (&#147;COO&#148;) of the Company, and do not maintain regular contact with the Company&#146;s CODM. The COO and the practice leaders do not have the same authority to make operating
decisions that are made by the CODM. Accordingly, the COO and individual practice leaders are not the CODM or part of a group constituting the CODM in accordance with ASC <FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap"><FONT
STYLE="white-space:nowrap">280-10-50-05</FONT></FONT></FONT> through <FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">280-10-50-9.</FONT></FONT></FONT> </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">The CODM manages and makes key operating decisions for the business centrally at its Miami headquarters. While practice leaders are engaged in
selling engagements across practice areas, the Company maintains some sales, marketing and administrative organizations that are managed outside of its individual practices and practice leaders. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">The composition and organization of the Company&#146;s practices follows a fluid continuum, and its practice portfolio changes regularly in
response to growth or contraction of the overall business, acquisitions, and newly obtained clients with requirements of new service offerings. The number of practices will vary frequently. At our scale, it is critical that we have this fluidity of
resources and related incentives to achieve our operating results, and this fluidity is a key component of our operating strategy. In many cases, practice competencies are allocated and utilized on a Company-wide basis on multi-disciplinary
engagements based on the priorities of the business and client deliverables. For example: </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD ALIGN="left" VALIGN="top"> <P ALIGN="left" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:Times New Roman; font-size:10pt">Earlier this month, the Company signed a multi-year agreement with a multi-national business to provide access to
our intellectual property and related tools to provide opportunity assessment and benchmarks on key business support functions to their clients and prospects. The Company is assessing its resource requirements to execute this agreement, and it is
currently planning to utilize resources from our Research Advisory and Benchmarking practices (possibly from both the US and International practices) and Business Transformation practices, as well as others to administer and support this agreement.
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<TD ALIGN="left" VALIGN="top"> <P ALIGN="left" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:Times New Roman; font-size:10pt">Earlier this year, the Company signed an agreement with another multi-national business to execute a custom
performance study. This will also be delivered with resources from our Benchmarking, Research Advisory, Digital AMS and our Strategy and Business Transformation practices. </P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">This demonstrates that even though a particular employee is designated to one practice, he/she can be assigned to deliver against any contract
or engagement on which the Company is working. Resources also migrate within practices as the business continues to evolve and new competencies are required. Revenue does follow the employee to the practice where they have been assigned, further
validating the use of consolidated revenues by the CODM in making business decisions and the allocation of resources, as revenue may fluctuate depending on the status or stage of certain projects. We view our consultants as a pool of resources that
help grow our business as a whole by having the ability to provide our clients with the appropriate strategic and/or technical resources to achieve their desired strategic goals. Additionally, each of our practices is supported by centralized Human
Resources, Information Technologies, Legal, Office Administration, Executive and Finance departments that report to the CODM. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">The
Company&#146;s major operational and financial decisions are made by the CODM, who makes decisions based on the Company&#146;s consolidated financial information, whereby the CODM can evaluate the Company&#146;s operating results to assess
performance, evaluate and assess strategic opportunities and strategies, and allocate resources across the Company. The CODM has the ultimate decision-making authority over the key decisions across the Company, including significant sales
investments, technology investments, acquisitions, divestitures, and other functional departments in the organization such as Human Resources, Information Technologies, Legal, Office Administration, Executive and Finance (subject, in certain cases,
to the approval of the Company&#146;s Board of Directors). </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">Many practice leaders have incentive compensation programs that relate to
broader Company performance rather than the individual practices they are tasked with managing, such as the practice contribution across all US practices, and the practice contribution across all international practices. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">Ultimately, bonus determinations are made on the totality of the practice leaders&#146; contributions to Company-wide performance, of which a
component is practice contribution. Even in cases where practice targets are not achieved, bonuses are still allocated to those practice leaders that made meaningful contributions to the Company&#146;s consolidated results, irrespective of the
practice&#146;s performance. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">Additionally, our named executive officers are only paid incentive compensation based on the Company&#146;s
consolidated <FONT STYLE="white-space:nowrap">non-GAAP</FONT> diluted EPS measured against <FONT STYLE="white-space:nowrap">pre-set</FONT> targets. Consolidated performance targets for incentive compensation purposes are determined by the members of
the Company&#146;s Compensation Committee of the Board of Directors on a <FONT STYLE="white-space:nowrap">non-GAAP</FONT> basis at the consolidated level. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">The CODM and the Company&#146;s Board of Directors receive and review all externally
published financial information which is presented solely on a consolidated basis. The CODM receives the Quarterly Report four times a year which includes practice-level information presented on a <FONT STYLE="white-space:nowrap">non-GAAP</FONT>
basis. There are no balance sheets or cash flow statements available at a practice level. Balance sheets and cash flow statements are only presented to the executive team and to the Board of Directors on a consolidated basis. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">In conclusion, based on the totality of the information presented and discussed above and in accordance with ASC
<FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">280-10-50,</FONT></FONT> we do not believe that our individual practices qualify as operating segments, and we continue to believe that our designation of one operating segment is
appropriate. Our business will continue to evolve as client needs and demands do, and we will continue to monitor our segment reporting requirements for any changes that may need to be made in the future. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">* * * </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">We acknowledge that the
Company and its management are responsible for the adequacy and accuracy of their disclosures. We hope that the foregoing has been responsive to the Staff&#146;s comments. Should you have any questions relating to any of the foregoing, please direct
such questions to the undersigned at (786) <FONT STYLE="white-space:nowrap">497-7820</FONT> or rramirez@thehackettgroup.com. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD VALIGN="top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
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<TD VALIGN="top">Sincerely,</TD>
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<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Robert A. Ramirez</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
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<TD VALIGN="top">Robert A. Ramirez</TD>
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<TD VALIGN="top">Executive Vice President, Finance and Chief Financial Officer</TD>
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