Mail Stop 3720 February 16, 2006 Jon F. Chait Chief Executive Officer Hudson Highland Group, Inc. 622 Third Avenue New York, NY 10017 Re: Hudson Highland Group, Inc. Form 10-K for Fiscal Year Ended December 31, 2004 Filed March 14, 2005 File No. 0-50129 Dear Mr. Chait: We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. Sincerely, Larry Spirgel Assistant Director