<SEC-DOCUMENT>0001104659-21-111608.txt : 20211008
<SEC-HEADER>0001104659-21-111608.hdr.sgml : 20211008
<ACCEPTANCE-DATETIME>20210831163051
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-21-111608
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20210831

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TTEC Holdings, Inc.
		CENTRAL INDEX KEY:			0001013880
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-HELP SUPPLY SERVICES [7363]
		IRS NUMBER:				841291044
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		9197 S PEORIA STREET
		CITY:			ENGLEWOOD
		STATE:			CO
		ZIP:			80112
		BUSINESS PHONE:		303-397-8100

	MAIL ADDRESS:	
		STREET 1:		9197 S PEORIA STREET
		CITY:			ENGLEWOOD
		STATE:			CO
		ZIP:			80112

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TELETECH HOLDINGS INC
		DATE OF NAME CHANGE:	19960509
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><IMG SRC="tm2126704d1_correspimg001.jpg" ALT="" STYLE="height: 160px; width: 850px">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in">August 31, 2021</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in"><B><I>Via EDGAR</I></B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in">United States Securities and Exchange Commission</P>

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

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

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

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.5in; text-align: left">Attn:</TD><TD STYLE="text-align: justify">Blaise Rhodes</TD>
</TR>
<TR STYLE="vertical-align: top">
  <TD STYLE="padding-left: 10pt; text-indent: -10pt; width: 0.5in">&nbsp;</TD>
  <TD STYLE="padding-left: 10pt; text-indent: -10pt">Linda Cvrkel</TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in"><B>&nbsp;</B></P>

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<TD STYLE="width: 0.5in; text-align: left"><B>Re:</B></TD><TD STYLE="text-align: justify"><B>TTEC Holdings, Inc.</B></TD>
</TR>
<TR STYLE="vertical-align: top">
  <TD STYLE="padding-left: 10pt; text-indent: -10pt; width: 0.5in">&nbsp;</TD>
  <TD STYLE="padding-left: 10pt; text-indent: -10pt"><B>Form 10-K for the Year Ended December 31, 2020</B></TD></TR>

<TR STYLE="vertical-align: top">
  <TD STYLE="padding-left: 10pt; text-indent: -10pt; width: 0.5in">&nbsp;</TD>
  <TD STYLE="padding-left: 10pt; text-indent: -10pt"><B>Filed March 1, 2021</B></TD></TR>

<TR STYLE="vertical-align: top">
  <TD STYLE="padding-left: 10pt; text-indent: -10pt; width: 0.5in">&nbsp;</TD>
  <TD STYLE="padding-left: 10pt; text-indent: -10pt"><B>Form 8-K filed August 4, 2021</B></TD></TR>

<TR STYLE="vertical-align: top">
  <TD STYLE="padding-left: 10pt; text-indent: -10pt; width: 0.5in">&nbsp;</TD>
  <TD STYLE="padding-left: 10pt; text-indent: -10pt"><B>File No. 001-11919</B></TD></TR>
</TABLE>


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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in">Ladies and Gentlemen:</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0.5in">This letter sets forth the
response of TTEC Holdings, Inc. (&#8220;<B><I>TTEC</I></B>&#8221; or the &#8220;<B><I>Company</I></B>&#8221;) to the comments received
from the staff of the Division of Corporation Finance (the &#8220;<B><I>Staff</I></B>&#8221;) of the Securities and Exchange Commission
(the &#8220;<B><I>Commission</I></B>&#8221;) by letter dated August 18, 2021, with respect to the above-referenced filings.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0.5in">Set forth below in bold are
the Staff&#8217;s comments, followed immediately in each case by the Company&#8217;s response. For your convenience, each of the numbered
paragraphs below corresponds to the numbered comment in the comment letter.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify"><U>Form 10-K for the Year Ended December 31, 2020</U></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>TTEC Holdings, Inc. and Subsidiaries Consolidated
Financial Statements</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Notes to the Consolidated Financial Statements</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>(2) Acquisitions, page F-17</U></P>

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

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>1.</B></TD><TD STYLE="text-align: justify"><B>Your disclosure in Note 2 indicates that you recognized redeemable non-controlling interests at fair
value using Level 3 inputs in connection with the acquisitions of Serendebyte and First Call Resolution, LLC during 2020 and 2019. We
also note that these non-controlling interests are potentially redeemable between January 31, 2023 and December 31, 2023 at a multiple
of each acquired entity&#8217;s trailing twelve month EBITDA. Given this factor, please revise to explain how you plan to account for
potential changes in the redemption value of these redeemable non-controlling interests in your financial statements. Refer to the guidance
in paragraph 15 of ASC 480-10-S99-3A.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><U>Response</U>: In response to the
Staff&#8217;s comment and in accordance with paragraph 15 of ASC 480-10-S99-3A, for each of the acquisitions in which the Company currently
holds a redeemable noncontrolling interest we have determined that although the equity instrument is not currently redeemable, it is
probable that each will become redeemable solely due to the passage of time (options available beginning in early 2021). Based on this
conclusion, the Company has chosen the second policy option outlined in ASC 480-10-S99-3A-15(b) and will recognize any required change
to the redemption value immediately as it occurs. At the end of each reporting period, the Company calculates the current redemption
value based on the applicable acquisition agreement and compares this to the current adjusted carrying value of the noncontrolling interest
(which has been adjusted to reflect the appropriate portion of earnings and any distributions that occurred in accordance with ASC 810).
An adjustment, if necessary, is recorded to either increase or decrease mezzanine equity (with a corresponding adjustment to retained
earnings) to ensure the noncontrolling interest reflects the correct balance. The adjusted noncontrolling interest will not be reduced
to any value lower than the carrying value determined in accordance with ASC 810. For each reporting period from acquisition through
June 30, 2021, for each of these acquisitions the Company has determined that in accordance with this policy no adjustments to the noncontrolling
interest have been necessary.</P>

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">August 31, 2021</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Page 2</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Starting with the financial statements
included in the Company&#8217;s Form 10-Q for the quarter ended September 30, 2021, the Company will include additional disclosure in
the financial statement footnotes relating to acquisitions to clarify the accounting policies we have elected and any subsequent changes
to the redeemable noncontrolling interest balances.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Example of enhanced disclosure:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">As of the closing of the Serendebyte
Transaction, Serendebyte&#8217;s founder and certain members of its management continued to hold the remaining 30% interest in Serendebyte,
Inc. (&#8220;Remaining Interest&#8221;). Between January 31, 2023 and December 31, 2023, Serendebyte&#8217;s founder and the management
team shall have an option to sell to TTEC Digital, LLC and TTEC Digital, LLC shall have an option to purchase the Remaining Interest at
a purchase price equal to a multiple of Serendebyte&#8217;s adjusted trailing twelve month EBITDA for this particular acquisition. The
noncontrolling interest was recorded at fair value on the date of acquisition. The fair value was based on significant inputs not observable
in the market (Level 3 inputs) including forecasted earnings, discount rate of 35%, working capital requirements and applicable tax rates.
The noncontrolling interest was valued at $3.8 million at the acquisition date and is shown as Redeemable noncontrolling interest in the
accompanying Consolidated Balance Sheets. The Company recognizes changes in the redemption value of the Redeemable noncontrolling interest
immediately as they occur but does not reduce the carrying value below the carrying value determined in accordance with ASC 810 (that
amount being determined based on the allocation of income or loss to the noncontrolling interest as adjusted for distributions). At each
subsequent reporting date, the current redeemable value is calculated and, if necessary, an adjustment is recorded to increase or decrease
the noncontrolling interest account to reflect the appropriate balance, with the corresponding adjustment to retained earnings. As of
September 30, 2021, no adjustments have been recorded related to changes in the estimated redemption value.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">August 31, 2021</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Page 3</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Report on Form 8-K filed August 4, 2021</U></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Exhibit 99.1</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Business Outlook, page 3</U></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>2.</B></TD><TD STYLE="text-align: justify"><B>In your press release furnished as Exhibit 99.1 to your report on Form 8-K, you provide 2021 Non-GAAP
outlook information including Non-GAAP Operating Income margins, Non-GAAP Adjusted EBITDA margins and Non-GAAP earnings per share amounts
without providing equally prominent disclosure of the related GAAP measures or a reconciliation of the Non&#45;GAAP measures to the most
comparable GAAP measures. Please revise your press releases to include disclosure of the most comparable GAAP measures on a 2021 outlook
basis along with reconciliations of the Non-GAAP measures to the most comparable GAAP measures. Refer to the guidance in Regulation G
and Question 102.10 of the Compliance and Disclosure Interpretations Regarding Non-GAAP Measures.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><U>Response</U>: In response to the
Staff&#8217;s comment, in future press releases furnished on Form 8-K that include Non-GAAP outlook information, the Company will present
a reconciliation, which will be quantitative to the extent available without unreasonable efforts, of the differences between the non-GAAP
financial measures disclosed and the most directly comparable financial measures calculated and presented in accordance with GAAP. To
the extent a reconciliation cannot be provided or the most directly comparable GAAP measure is not accessible without unreasonable effort,
the Company will disclose this fact and provide reconciling information that is available without unreasonable effort and will identify
any information that is unavailable and disclose its probable significance in a location of equal or greater prominence.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If you have any additional questions or wish to
discuss, please contact the undersigned at 949-375-0704.</P>

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

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

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

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<TR STYLE="vertical-align: top">
  <TD STYLE="border-bottom: Black 1pt solid; padding-left: 10pt; text-indent: -10pt; width: 50%">/s/ Regina M. Paolillo</TD>
  <TD STYLE="padding-left: 10pt; text-indent: -10pt; width: 50%">&nbsp;</TD></TR>
</TABLE>


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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Regina M. Paolillo</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Executive Vice President, Chief Administrative and Financial Officer</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">TTEC Holdings, Inc.</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">cc:</TD><TD STYLE="text-align: justify">Margaret B. McLean, General Counsel and Chief Risk Officer/TTEC</TD>
</TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">&nbsp;</TD><TD STYLE="text-align: justify">Dustin Semach, SVP Global CFO/TTEC .</TD>
</TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"></TD><TD STYLE="text-align: justify">David R. Crandall/Hogan Lovells</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

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

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



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