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SEC Comment Letter for SKYWORKS SOLUTIONS, INC. (SWKS) (CIK 0000004127) (SWKS) — Mar 17, 2015

SKYWORKS SOLUTIONS, INC. (SWKS) (CIK 0000004127)
Date: March 17, 2015 · CIK: 0000004127 · Accession: 0000000000-15-015740

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Reasoning

Referenced dates: March 3, 2015

Date
March 17, 2015
Author
/s/ Cecilia Blye
Form
UPLOAD
Company
SKYWORKS SOLUTIONS, INC. (SWKS) (CIK 0000004127)

Letter

March 17, 2015 Via E -mail Donald W. Palette Executive Vice President and Chief Financial Officer Skyworks Solutions, Inc. 20 Sylvan Road Woburn, MA 01801

Re: Skyworks Solutions, Inc. Form 10-K for Fiscal Year Ended October 3, 2014 Filed November 25, 2014 File No. 1-05560

Dear Mr. Palette:

We refer you to our comment letter dated March 3, 2015 , regarding business contact s with Sudan and Syria. We have completed our review of this subject matter. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing an d 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. We urge all persons who are responsible for the accuracy and adequacy of the discl osure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Cecilia Blye

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March 17, 2015

Via E -mail
Donald W. Palette
Executive Vice President and Chief Financial Officer
Skyworks Solutions, Inc.
20 Sylvan Road
Woburn, MA 01801

Re: Skyworks Solutions, Inc.
 Form 10-K for Fiscal Year Ended October 3, 2014
Filed November 25, 2014
File No. 1-05560

Dear Mr. Palette:

 We refer you to our comment letter dated March 3, 2015 , regarding business contact s
with Sudan and Syria.  We have completed our review of this subject matter.  We remind you
that our comments or changes to disclosure in response to our comments do not foreclose the
Commission from taking any action with respect to the company or the filing an d 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.  We urge all persons who are
responsible for the accuracy and adequacy of the discl osure in the filing to be certain that the
filing includes the information the Securities Exchange Act of 1934 and all applicable rules
require.

Sincerely,

 /s/ Cecilia Blye

Cecilia Blye, Chief
Office of Global Security Risk

cc:  Amanda Ravitz
Assistant Director
Division of Corporation Finance

Mark Tremallo
Vice President and General Counsel
Skyworks Solutions, Inc.