February 25, 2011
BY HAND DELIVERY
|
|
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Mail Stop 4720
Attention: Patrick Gilmore
Re: |
Form 10-K for the Fiscal Year Ended September 30, 2010 |
|
Filed December 10, 2010 |
|
File No. 000-30863 |
Ladies and Gentlemen:
This letter relates to the letter, dated February 22, 2011 (the Letter), from Patrick Gilmore of the Staff of the U.S. Securities and Exchange Commission to Gregory Shortell, President and Chief Executive Officer of Network Engines, Inc. (the Company).
On behalf of the Company, and as discussed by telephone with Mr. Michael Johnson on February 23, 2011, this letter confirms that the Company will respond to the Letter on or before March 18, 2011.
If you require additional information or wish to discuss the timing of the Companys response, please do not hesitate to contact the undersigned at 212-230-8894.
Very truly yours, |
|
|
|
/s/ Jason S. Frank |
|
|
|
Jason S. Frank |
|
cc: |
Douglas Bryant, Network Engines |
|
Philip P. Rossetti, WilmerHale |