[Letterhead of Jefferies Group, Inc.]
Jefferies Group, Inc.
520 Madison Avenue
New York, New York 10022
December 16, 2011
Via EDGAR — CORRES
Mr. Kevin Vaughn
Accounting Branch Chief
Division of Corporation Finance
United States Securities and Exchange Commission
Washington, D.C. 20549
Re: | Jefferies Group, Inc. |
Form 10-Q for Fiscal Quarter Ended August 31, 2011 |
Filed October 7, 2011 |
File Number 001-14947 |
Dear Mr. Vaughn:
This letter confirms that we have received the letter from your office dated December 12, 2011 containing comments regarding the Form 10-Q for the quarter ended August 31, 2011 filed by Jefferies Group, Inc.
As discussed, we are in the process of preparing responses to each item raised and will submit a response letter no later than January 15, 2012.
Please feel free to contact the undersigned at 310-914-1373 with any questions.
Sincerely, |
/s/ Roland T. Kelly |
Roland T. Kelly |
Assistant Secretary |