UNITED STATES ~~SECURITIES AND EXCHANGE COMMISSION~~

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 OR 15(d) of ~~The Securities Exchange Act of 1934~~

~~Date~~The ofSecurities ~~Report~~Exchange ~~(Date~~Act of ~~earliest~~ ~~event reported): December 20, 2006~~1934

~~SITEL~~Date ~~CORPORATION~~of Report (Date of Earliest Event Reported) January 30, 2007

SITEL Corporation (Exact ~~name~~Name of ~~registrant~~ Registrant as ~~specified~~Specified in its ~~charter~~Charter)

MINNESOTA	1-12577	47-0684333
(State or other jurisdiction	(Commission	(IRS Employer
of incorporation)	File Number)	Identification No.)

Minnesota

(State or Other Jurisdiction of Incorporation)

7277 WORLD COMMUNICATIONS DRIVE OMAHA, NEBRASKA		68122
(Address of principal executive offices)		(Zip Code)

001-12577 47-0684333

(Commission File Number) ( I.R.S. Employer Identification No.)

~~Registrant’s~~7277 ~~telephone number~~World Communications Drive, ~~including~~Omaha, ~~area~~Nebraska ~~code:~~ 68122 (~~402~~Address of Principal Executive Offices) ~~963-6810~~ (Zip Code)

(~~Former~~402) ~~name~~963-6810 or(Registrant's ~~former address~~Telephone Number, ifIncluding ~~changed~~Area ~~since last report.~~Code)

~~Check~~Not ~~the~~Applicable ~~appropriate~~(Former ~~box~~Name ~~below~~or ifFormer ~~the~~Address, ~~Form~~if ~~8-K~~Changed ~~filing is~~Since ~~intended~~Last ~~to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:~~Report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 1 2.01. ~~Entry~~Completion ~~into~~of aAcquisition ~~Material~~or ~~Definitive~~Disposition ~~Agreement.~~of Assets

~~Wells~~On ~~Fargo~~January ~~Foothill~~30, ~~Inc.~~2007, ClientLogic Corporation, a Delaware corporation (“~~WFF~~ClientLogic”), ~~and~~completed ~~Ableco~~its ~~Finance~~previously ~~LLC~~announced merger of SITEL Corporation, a Minnesota corporation (“~~Ableco~~SITEL”) ~~each~~with ~~has~~and ~~executed~~into ~~and~~Stagecoach ~~delivered~~Acquisition ~~along~~Corporation, ~~with~~a ~~SITEL~~Minnesota ~~Corporation~~corporation (~~the~~ “~~Company~~Merger Sub”), a ~~Consent~~wholly-owned ~~and~~subsidiary ~~Second~~of ~~Amendment~~ClientLogic, pursuant to ~~Credit~~the terms of the Agreement ~~(collectively,~~and Plan of Merger (the “~~Consents~~Merger Agreement”), ondated as of October 12, 2006 and amended as of December 208, 2006, by and among ClientLogic, Merger Sub and SITEL. Under the terms of the Merger Agreement, ClientLogic paid $4.25 per share in cash for all outstanding common stock of SITEL. SITEL’s shareholders approved the acquisition on January 12, 2007.

~~Under~~A copy of the ~~Consents:~~press release, issued jointly by SITEL and ClientLogic on January 30, 2007 and announcing the completion of the merger, is attached as Exhibit 99.1 hereto and is incorporated herein by reference.

~~· the lenders~~Item 9.01. ~~allow~~Financial ~~the~~Statement ~~Company to increase the maximum principal amount of the existing letter of credit issued by US Bank on behalf of the Companyfrom $900,000 to $1,350,000~~ and toExhibits ~~increase by a corresponding amount the funds deposited with US Bank to secure such letter of credit; and~~

~~· the Credit~~(d) ~~Agreements~~Exhibits were amended to postpone by one quarter the tightening of the Leverage Ratio, now requiring the ratio not to exceed 2.25 to 1 for the four fiscal quarters ending December 31, 2006, and 2.00 to 1 for the four fiscal quarters ending thereafter.

~~The~~99.1 ~~Company~~Press ~~paid amendment~~release, ~~fees~~dated ~~totaling~~January ~~$100~~30,~~000~~ to2007, ~~the~~issued ~~Agents~~jointly inby ~~connection~~SITEL ~~with~~and ~~the Consents~~ClientLogic.

2 SIGNATURES

~~Item~~Pursuant ~~2.03~~to ~~Creation~~the requirements of athe ~~Direct~~Securities ~~Financial~~Exchange ~~Obligation~~Act orof an1934, ~~Obligation~~the ~~Under~~registrant anhas ~~Off-Balance~~duly ~~Sheet~~caused ~~Arrangement~~this ofreport ato ~~Registrant~~be signed on its behalf by the undersigned hereunto duly authorized.

~~The~~SITEL ~~information~~Corporation ~~provided in~~Dated: ~~Item~~February 1~~.01~~, of2007 ~~this~~By: ~~Form~~/s/ ~~8-K~~David isGarner ~~incorporated~~Name:David ~~into~~Garner ~~this~~Title: ~~Item 2.03 by reference.~~President

Item 9.01 Financial Statements and Exhibits

(d) Exhibits:

10.1 Wells Fargo Foothill, Inc. Consent and Second Amendment to Credit Agreement dated December 20, 2006

10.2 Ableco Finance LLC Consent and Second Amendment to Credit Agreement dated December 20, 2006

SIGNATURE

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

		SITEL Corporation
		(Registrant)
Date: December 22, 2006	By	/s/Jorge A. Celaya
		Jorge A. Celaya
		Chief Financial Officer

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