December 7,  2011

Via EDGAR

Mr. Patrick Gilmore

Accounting Branch Chief

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re: DealerTrack Holdings, Inc. Form 10-K for Fiscal Year Ended December 31, 2010 Form 10-Q for Fiscal Quarter Ended March 31, 2011 Form 8-K Filed May 25, 2011 Form 8-K Filed October 6, 2011 File No. 000-51653

Dear Mr. Gilmore:

I am writing with respect to the comment letter from the staff of the U.S. Securities and Exchange Commission to DealerTrack Holdings, Inc. (the "Company") dated December 1, 2011. Per the telephone conversation on December 7, 2011, between Jennifer Fugario, SEC Staff Accountant, and Scott Lesmes of O’Melveny & Myers LLP, the Company intends to respond to the comment letter on or before December 20, 2011.  If you have any questions, please contact me at 516-734-3822.

Sincerely,

/s/ Gary Papilsky

Gary Papilsky

General Counsel

DealerTrack Holdings, Inc.