SeaChange International, Inc. Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Restructuring

Restructuring

6 Months Ended

Jul. 31, 2011

8. Restructuring

During the second quarter ended July 31, 2011, the Company took further actions to lower its cost structure as it strives to improve its financial performance.

The severance amounts reported as a component of accrued liabilities on the Balance Sheet as of July 31, 2011 were as follows:

(in thousands)	Severance
Accrual balance as of January 31, 2011	$	408
Severence charges accrued	$	227
Severance costs paid		(622	)
Accrual balance as of July 31, 2011	$	13

- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

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