DLA Piper LLP (US) | ||
2000 University Avenue East Palo Alto, California 94303-2214 | ||
www.dlapiper.com | ||
Edward H. Batts | ||
edward.batts@dlapiper.com | ||
T 650.833.2073 | ||
F 650.687.1106 |
February 2, 2010
United States Securities and Exchange Commission
One Station Place
100 F Street, N.E. Mail Stop 4561
Washington, D.C. 20549
Attention: Melissa Feider
Re: | Extreme Networks, Inc. |
Form 10-K for the Fiscal Year Ended June 28, 2009
Filed on August 28, 2009
Dear Ms. Feider:
We are writing regarding the letter of comments (the Comment Letter) received by Extreme Networks, Inc., a Delaware corporation (the Company), from the staff (the Staff) of the United States Securities and Exchange Commission dated December 15, 2009, with respect to the Companys Annual Report on Form 10-K for the fiscal year ended June 28, 2009; File No. 000-25711.
Please find attached as Exhibit A which constitutes an affirmation by the Company to certain matters set forth in the Comment Letter, as requested by the Staff.
Should you have additional questions that you would like to discuss telephonically, please do not hesitate to call the undersigned at (650) 833-2073.
Very truly yours,
DLA Piper LLP (US) |
/s/ Edward H. Batts |
Edward H. Batts |
Partner |
Admitted to practice in California
Appendix A
At the request of the staff (the Staff) of the United States Securities and Exchange Commission (the Commission), with respect to the Annual Report on Form 10-K filed by Extreme Networks, Inc., a Delaware corporation (the Company) on August 28, 2009 (the Filing), the Company attests and acknowledges the following:
| The Company is responsible for the adequacy and accuracy of the disclosure in the Filing; |
| The Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the Filing; and |
| The Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Should you have any questions regarding the foregoing, please contact the undersigned.
/s/ Bob L. Corey |
Bob L. Corey |
Senior Vice President and |
Chief Financial Officer |