<SEC-DOCUMENT>0001193125-14-291657-index.html : 20140925
<SEC-HEADER>0001193125-14-291657.hdr.sgml : 20140925
<ACCEPTANCE-DATETIME>20140801163636
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-14-291657
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20140801

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SYKES ENTERPRISES INC
		CENTRAL INDEX KEY:			0001010612
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373]
		IRS NUMBER:				561383460
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		400 NORTH ASHLEY DRIVE
		CITY:			TAMPA
		STATE:			FL
		ZIP:			33602
		BUSINESS PHONE:		8132741000

	MAIL ADDRESS:	
		STREET 1:		400 NORTH ASHLEY DRIVE
		CITY:			TAMPA
		STATE:			FL
		ZIP:			33602
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g769182g17n72.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: g769182g17n72.jpg

</DOCUMENT>
</SEC-DOCUMENT>