XATA CORPORATION
965 Prairie Center Dr.
Eden Prairie, MN 55344

July 26, 2010
Via EDGAR

Securities and Exchange Commission
Attention: Stephan G. Krikorian, Accounting Branch Chief
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549-5553

Re: XATA Corporation
Form 10-Q for the quarterly period ended March 31, 2006
File No. 000-27166

Dear Mr. Krikorian:

     I am writing this letter to confirm a recent conversation between you and our outside legal counsel, Michael Coddington at Faegre & Benson, regarding the deadline for XATA Corporation’s response to the SEC staff’s comment letter dated July 14, 2010 regarding the above-referenced filings. XATA Corporation is working on a response to the staff’s comment and coordinating a review with its outside advisors. As we discussed, due to the amount of time necessary to complete the work and review, XATA requests that it be given until Friday, July 30^th to file its response to the staff’s comment letter

     We appreciate the staff’s courtesy in responding to this request.

Very truly yours,
 

 

cc: Tamara Tangen, Staff Accountant
Mark Ties, Chief Financial Officer