CORRESP 1 filename1.htm

 

 

Seaport World Trade Center West

155 Seaport Boulevard

Boston, MA 02210-2600

 

617 832 1000 main

617 832 7000 fax

 

Mark A. Haddad

Boston Office

617.832.1724

October 17, 2008

 

mhaddad@foleyhoag.com

 

United States Securities and Exchange Commission

100 F Street, N.W.

Washington, DC 20549-0303

Mail Stop 3720

 

Attention:

Larry Spirgel, Assistant Director

 

Scott G. Hodgdon, Attorney-Advisor

 

Re:

CRA International, Inc.

 

Form 10-K for the year ended November 24, 2007

 

File No. 000-24049

 

Supplemental Response Provided on October 3, 2008

 

Dear Mr. Spirgel:

 

Set forth below, on behalf of our client CRA International, Inc., or CRA, is a response to the comment of the Staff on the above filing in your letter dated October 6, 2008, which responded to CRA’s response dated October 3, 2008 to your initial letter dated September 19, 2008.

 

Definitive Proxy Statement Incorporated By Reference Into Part III of Form 10-K

 

Compensation Discussion and Analysis, pages 13-18

 

1.     We note your response to prior comments 4 and 5. In future periods, please provide more detail as to the method or formula used to determine the level of performance-based annual incentive compensation awarded for the period. In addition, if competitive harm concerns prevent you from disclosing more specific quantitative goals and objectives related to particular business units and practices, provide more detail as to what types of goals and objectives were used and how much they contributed to the overall amount of performance-based annual incentive compensation awarded to a particular named executive officer.

 

BOSTON   |   WASHINGTON   |   EMERGING ENTERPRISE CENTER   |   FOLEYHOAG.COM

 


 

Response to Comment 1:

 

In future filings, CRA will revise its disclosure to provide additional detail in accordance with the Staff’s comment.

 

Please direct any questions concerning this response letter to the undersigned at (617) 832-1724.

 

Thank you for your continued courtesy and consideration.

 

 

Very truly yours,

 

 

 

/s/ Mark A. Haddad

 

 

 

Mark A. Haddad

 

 

MAH:bjv

 

cc:

Jonathan D. Yellin

 

William R. Kolb

 

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