<SEC-DOCUMENT>0001193125-22-266776.txt : 20221209
<SEC-HEADER>0001193125-22-266776.hdr.sgml : 20221209
<ACCEPTANCE-DATETIME>20221021163258
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-22-266776
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20221021

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>
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<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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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"><B>FOIA CONFIDENTIAL TREATMENT REQUESTED BY THE HACKETT GROUP, INC. </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">October&nbsp;20, 2022 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>Via Secure File Transfer
</U></B></P> <P STYLE="margin-top:0pt; 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="9%">&nbsp;</TD>
<TD WIDTH="4%" 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>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:13%; font-size:10pt; font-family:Times New Roman">Form <FONT STYLE="white-space:nowrap">10-K</FONT> for the fiscal year ended December&nbsp;31, 2021, filed March&nbsp;4, 2022 </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:13%; font-size:10pt; font-family:Times New Roman">Item 2.02 Form <FONT STYLE="white-space:nowrap">8-K</FONT> filed February&nbsp;22, 2022 </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:13%; font-size:10pt; font-family:Times New Roman">File <FONT STYLE="white-space:nowrap">No.&nbsp;333-48123</FONT> </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>FOIA Confidential Treatment of Supplemental Information Pursuant to Rule 83 </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Dear Mr.&nbsp;Decker and Ms.&nbsp;Cvrkel, </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The
Hackett Group, Inc. (the &#147;Company&#148;) today filed via EDGAR with the Securities and Exchange Commission (the &#147;SEC&#148;) a letter (the &#147;Response Letter&#148;) in response to the comment letter from the staff (the &#147;Staff&#148;)
of the SEC dated September&nbsp;22, 2022 (the &#147;Comment Letter&#148;), 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 SEC on March&nbsp;4, 2022,
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:4%; font-size:10pt; font-family:Times New Roman">The
Response Letter references a supplemental submission of a draft Form <FONT STYLE="white-space:nowrap">10-K/A</FONT> for the fiscal year ended December&nbsp;31, 2021 (the &#147;Form <FONT STYLE="white-space:nowrap">10-K/A).</FONT> Enclosed herewith
is a copy of the Form <FONT STYLE="white-space:nowrap">10-K/A,</FONT> which has also been marked &#147;Confidential Treatment Requested by The Hackett Group, Inc.&#148; In accordance with Rule 83 of the SEC&#146;s Rules on Information and Requests
(17 C.F.R. &#167;200.83), the Company hereby requests that this letter and the Form <FONT STYLE="white-space:nowrap">10-K/A</FONT> be afforded confidential treatment under the Freedom of Information Act (&#147;FOIA&#148;) and be exempt from
mandatory disclosure under FOIA. The Form <FONT STYLE="white-space:nowrap">10-K/A</FONT> is being submitted to the SEC on a confidential basis in response to the Comment Letter. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Each page of the Form <FONT STYLE="white-space:nowrap">10-K/A</FONT> includes an identifying number and code (A0001 through A0007) and the
words &#147;Confidential Treatment Requested by The Hackett Group, Inc.&#148; </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Company hereby requests pursuant to Rule 83 that
notices relating to this letter and the Form <FONT STYLE="white-space:nowrap">10-K/A,</FONT> and any request for disclosure of the foregoing pursuant to FOIA, be directed to Robert Ramirez at 1001 Brickell Bay Drive, Suite 3000, Miami, FL 33131 and
(786) <FONT STYLE="white-space:nowrap">497-7820</FONT> or rramirez@thehackettgroup.com. </P>
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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"><B>FOIA CONFIDENTIAL TREATMENT REQUESTED BY THE HACKETT GROUP, INC. </B></P>
<p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Pursuant to Rule 83, a copy of this request (but not the Form
<FONT STYLE="white-space:nowrap">10-K/A)</FONT> is also being delivered to the Office of Freedom of Information and Privacy Act Operations of the SEC. Should you have any questions regarding this letter, please do not hesitate to contact me at (786)
<FONT STYLE="white-space:nowrap">497-7820.</FONT> We thank you in advance for your attention to the above. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
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<TD WIDTH="100%"></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Yours truly,</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<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></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Robert A. Ramirez</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Executive Vice President, Finance and Chief Financial Officer</TD></TR>
</TABLE></DIV> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Enclosure </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%" VALIGN="top" ALIGN="left">cc:</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Office of Freedom of Information and Privacy Act Operations </P></TD></TR></TABLE>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Securities and Exchange Commission </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">100 F Street, N.E. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Washington,
D.C. 20549 (w/out enclosure) </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">[***] </P>
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