<SUBMISSION>
<ACCESSION-NUMBER>0000950123-10-087251
<TYPE>8-K
<PUBLIC-DOCUMENT-COUNT>1
<PERIOD>20100916
<ITEMS>1.01
<FILING-DATE>20100920
<DATE-OF-FILING-DATE-CHANGE>20100920
<FILER>
<COMPANY-DATA>
<CONFORMED-NAME>ACTUATE CORP
<CIK>0001062478
<ASSIGNED-SIC>7372
<IRS-NUMBER>943193197
<STATE-OF-INCORPORATION>DE
<FISCAL-YEAR-END>1231
</COMPANY-DATA>
<FILING-VALUES>
<FORM-TYPE>8-K
<ACT>34
<FILE-NUMBER>000-24607
<FILM-NUMBER>101079582
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>2207 BRIDGEPOINTE PARKWAY
<STREET2>SUITE 500
<CITY>SAN MATEO
<STATE>CA
<ZIP>94404
<PHONE>650.645.3000
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>2207 BRIDGEPOINTE PARKWAY
<STREET2>SUITE 500
<CITY>SAN MATEO
<STATE>CA
<ZIP>94404
</MAIL-ADDRESS>
<FORMER-COMPANY>
<FORMER-CONFORMED-NAME>ACTUATE SOFTWARE CORP
<DATE-CHANGED>19980527
</FORMER-COMPANY>
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<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>f56919e8vk.htm
<DESCRIPTION>8-K
<TEXT>
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<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>
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<DIV align="center" style="font-size: 14pt; margin-top: 12pt"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION</B>
</DIV>

<DIV align="center" style="font-size: 12pt"><B>Washington, D.C. 20549</B>
</DIV>

<DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 18%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>

<DIV align="center" style="font-size: 18pt; margin-top: 12pt"><B>FORM 8-K</B>
</DIV>


<DIV align="center" style="font-size: 12pt; margin-top: 12pt"><B>CURRENT REPORT<BR>
Pursuant to Section&nbsp;13 or 15(d) of the Securities Exchange Act of 1934</B>
</DIV>

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<DIV align="Center" style="font-size: 10pt; margin-top: 6pt"><B>September&nbsp;16, 2010</B>

</DIV>

<DIV align="Center" style="font-size: 10pt; margin-top: 6pt"><B>Date of Report (Date of earliest event reported)</B>

</DIV>

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<DIV align="center" style="font-size: 24pt; margin-top: 12pt"><B>Actuate Corporation</B>
</DIV>

<DIV align="center" style="font-size: 10pt">
<B>(Exact name of registrant as specified in its charter)</B></DIV>


<DIV align="center">
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<!-- Begin Table Head -->
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    <TD width="30%">&nbsp;</TD>
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<TR valign="bottom">
    <TD align="center" valign="top"><B>Delaware</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>0-24607</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>94-3193197</B></TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><B>(State of Incorporation)</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>(Commission File Number)</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>(IRS Employer<BR>
Identification Number)</B></TD>
</TR>
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</DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt"><B>2207 Bridgepointe Parkway<BR>
Suite&nbsp;500<BR>
San Mateo, California 94404<BR>
(Address of principal executive offices) (Zip Code)<BR>
(650)&nbsp;645-3000<BR>
(Registrant&#146;s telephone number, including area code)</B>

</DIV>

<DIV align="Center" style="font-size: 10pt; margin-top: 6pt"><B>(Former Name or Former Address, if Changed Since Last Report)</B>

</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy
the filing obligation of the registrant under any of the following provisions:</DIV>

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    <TD>&nbsp;</TD>
    <TD>Written communications pursuant to Rule&nbsp;425 under the Securities Act (17 CFR 230.425)
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    <TD valign="top"><FONT style="font-family: Wingdings">&#111;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>Soliciting material pursuant to Rule&nbsp;14a-12 under the Exchange Act (17 CFR 240.14a-12)
</TD>
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    <TD valign="top"><FONT style="font-family: Wingdings">&#111;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>Pre-commencement communications pursuant to Rule&nbsp;14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
</TD>
</TR>
</TABLE>
</DIV>

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    <TD>&nbsp;</TD>
    <TD>Pre-commencement communications pursuant to Rule&nbsp;13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
</TD>
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</TABLE>
</DIV>


<DIV style="width: 100%; border-bottom: 1pt solid black; margin-top: 10pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>







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<!-- link1 "Item&nbsp;1.01 Entry into a Material Definitive Agreement" -->

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;1.01 Entry into a Material Definitive Agreement.</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">On September&nbsp;16, 2010, Actuate Corporation (&#147;Actuate&#148;) and International Business Machines
Corporation  (&#147;IBM&#148;) entered into a binding memorandum of understanding (the &#147;MOU&#148;) to end a
dispute (Actuate Corporation v. IBM and MRO Software, Case No.&nbsp;CV 09 58892 JCS (N.D.Cal.) (the
&#147;Dispute&#148;).</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Under the MOU, IBM agreed to pay Actuate a total of $11&nbsp;million within five (5)&nbsp;business days of
execution of a definitive settlement agreement, which the parties agreed would be signed by
September&nbsp;22, 2010.</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The parties also
agreed:
(a) to release certain claims in the definitive settlement agreement;
(b) that
within three (3)&nbsp;business days of receipt of payment from IBM,
Actuate would dismiss the Dispute with prejudice;
and (3) they would meet to discuss the discuss the possibility  of
future business opportunities for Actuate and IBM within thirty (30)
days of execution of the definitive settlement agreement.</DIV>


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<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>SIGNATURES</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the
registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
</DIV>

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<TR>
    <TD width="48%">&nbsp;</TD>
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    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Actuate Corporation<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">Date:      September 20, 2010&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">/s/ Peter I. Cittadini
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD valign="top">Name:&nbsp;&nbsp;</TD>
    <TD align="left" colspan="2">Peter I. Cittadini&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD valign="top">Title:&nbsp;&nbsp;</TD>
    <TD align="left" colspan="2">President and Chief Executive Officer&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>


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