corresp
Harmonic Inc.
641 Baltic Way
Sunnyvale,CA 94089
T +1408 542 2500
F +1408 542 2510
www.harmonicinc.com
May 1, 2009
VIA EDGAR
Securities and Exchange Commission
450 Fifth Street, N.W.
Mail Stop 3720
Washington, D.C. 20549
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Attention: |
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Larry Spirgel, Assistant Director
Kyle Moffatt, Accountant Branch Chief
Michael Henderson, Staff Accountant
Celeste Murphy, Legal Branch Chief
Scott Hodgdon, Attorney-Advisor |
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Re: |
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Harmonic Inc.
Form 10-K for the year ended December 31, 2008
Filed March 12, 2009
File No. 1-000-25826 |
Ladies and Gentlemen:
Harmonic Inc. (the Company) hereby advises the staff of the Securities and Exchange Commission
(the Staff) that the Company has received the Staffs letter dated April 21, 2009 (the Comment
Letter), regarding the Commissions review of the Companys Annual Report on Form 10-K for its
fiscal year ended December 31, 2008. The Comment Letter indicates that the Company must respond
within ten (10) business days from the date thereof, or inform the Staff of when the Company would
provide a response. As discussed on April 30, 2009, between Rezwan Pavri, the Companys counsel at
Wilson Sonsini Goodrich & Rosati, P.C., and Mr. Henderson of the Staff, the Company respectfully
requests until May 11, 2009 to respond to the Comment Letter. Mr. Johnson indicated to Mr. Pavri
that the Staff would be willing to grant this extension, and requested that the Company file this
letter confirming the request for an extension with the Commission via EDGAR. The Company is
committed to responding to the Comment Letter promptly and will provide a response to the Staff no
later than May 11, 2009.
Should you have any questions regarding the request made herein, please do not hesitate to contact
me at (408) 542-2661.
Thank you very much for your courtesy and cooperation in this matter.
Sincerely,
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HARMONIC INC. |
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By:
Name:
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/s/ Robin N. Dickson
Robin N. Dickson
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Title :
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Chief Financial Officer |
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cc: |
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Robert G. Day, Wilson Sonsini Goodrich & Rosati, P.C.
Rezwan D. Pavri, Wilson Sonsini Goodrich & Rosati, P.C. |