<SEC-DOCUMENT>0000000000-22-010429.txt : 20221209
<SEC-HEADER>0000000000-22-010429.hdr.sgml : 20221209
<ACCEPTANCE-DATETIME>20220922103004
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-22-010429
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20220922

FILED FOR:		

	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:		UPLOAD

	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>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
<PDF>
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<TEXT>
United States securities and exchange commission logo





                             September 22, 2022

       Ted Fernandez
       Chief Executive Officer and Chairman of the Board
       The Hackett Group, Inc.
       1001 Brickell Bay Drive, Suite 3000
       Miami, Florida 33131

                                                        Re: The Hackett Group,
Inc.
                                                            Form 10-K for
Fiscal Year Ended December 31, 2021
                                                            Filed March 4, 2022
                                                            Response dated
September 6, 2022
                                                            File No. 333-48123

       Dear Mr. Fernandez:

              We have reviewed your September 6, 2022 response to our comment
letter and have the
       following comments. In some of our comments, we may ask you to provide
us with information
       so we may better understand your disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

            After reviewing your response to these comments, we may have
additional
       comments. Unless we note otherwise, our references to prior comments are
to the oral
       comments we conveyed on August 17, 2022.

       Form 10-K for Fiscal Year Ended December 31, 2021

       Financial Statements
       Note 1. Basis of Presentation and General Information
       Segment Reporting , page 42

   1.                                                   We read your response
to comment 1. We have objected to your conclusion that you have
                                                        one operating segment
and one reportable segment. This represents an error in previously
                                                        issued financial
statements, as defined in ASC 250-10-20. Please provide us with a
                                                        detailed analysis
explaining how you evaluated the materiality of this error on your
                                                        financial statements
and related disclosures for all periods presented. Also, separately
                                                        address in detail how
this error impacted your conclusions regarding the effectiveness of
                                                        your disclosure
controls and procedures and your internal control over financial reporting.
 Ted Fernandez
The Hackett Group, Inc.
September 22, 2022
Page 2
         Finally, provide us with the disclosures you plan to provide in your
periodic reports with
         respect to this error.
2.       Your response to comment 1 indicates that you plan to change to three
reportable
         segments (SB&T-US, EEA and International) beginning in the third
quarter of
         2022. Please provide us with a detailed analysis of how you determined
your new
         operating and reportable segments pursuant to ASC 280. As part of
this, describe any
         changes to the structure of the organization and how the CODM will
manage the business,
         including the segment measure of profitability that the entity will
utilize. Explain how
         your CODM will allocate resources and assess performance. Tell us how
your budgeting
         process will be conducted, the organization levels that budget to
actual results will be
         presented for budget monitoring purposes throughout the year and the
frequency of your
         CODM   s budget monitoring process. Explain what financial information
will be provided
         to your Board, including the organization levels at which it will be
presented and the
         frequency it will be provided. Furthermore, provide us with sample
disclosures showing
         what you plan to disclose in the segment footnote of your upcoming
Form 10-Q.
       You may contact Linda Cvrkel at (202) 551-3813 or Rufus Decker at (202)
551-3769, if
you have any questions.



FirstName LastNameTed Fernandez                                Sincerely,
Comapany NameThe Hackett Group, Inc.
                                                               Division of
Corporation Finance
September 22, 2022 Page 2                                      Office of Trade
& Services
FirstName LastName
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