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SEC Company Response from SKYWORKS SOLUTIONS, INC. (SWKS) (CIK 0000004127) (SWKS) — Feb 29, 2012

SKYWORKS SOLUTIONS, INC. (SWKS) (CIK 0000004127)
Date: Feb. 29, 2012 · CIK: 0000004127 · Accession: 0000004127-12-000012

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File numbers found in text: 001-5560

Date
February 29, 2012
Author
/s/ Ian R. Kaminski
Form
CORRESP
Company
SKYWORKS SOLUTIONS, INC. (SWKS) (CIK 0000004127)

Letter

CORRESP 2-29-12 response

February 29, 2012

By EDGAR Submission

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, DC 20549

Attention: Mr. Geoff Kruczek

Re:

Skyworks Solutions, Inc.

Form 10-K for the year ended September 30, 2011

Filed November 28, 2011

Amendment No. 1 to Form 10-K for the year ended September 30, 2011

Filed January 30, 2012

Form 10-Q for the quarterly period ended December 30, 2011

Filed February 7, 2012

File No. 001-5560

Ladies and Gentlemen:

This letter relates to the letter, dated February 23, 2012, to our client, Skyworks Solutions, Inc. (the “Company”), from Mr. Kevin L. Vaughn, Accounting Branch Chief, on behalf of the Staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”).

On behalf of the Company, and as discussed by telephone with Mr. Geoff Kruczek of the Staff, this letter is to confirm that the Company will respond to the Staff's comments on or before March 22, 2012.

If you require additional information or wish to discuss the timing of the Company's response, please do not hesitate to contact the undersigned at 617-526-6989, or Mark G. Borden of WilmerHale at 617-526-6675.

Very truly yours,
/s/ Ian R. Kaminski

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CORRESP
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		CORRESP 2-29-12 response

February 29, 2012

By EDGAR Submission

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, DC 20549

Attention:  Mr. Geoff Kruczek

Re:

 Skyworks Solutions, Inc.

Form 10-K for the year ended September 30, 2011

Filed November 28, 2011

Amendment No. 1 to Form 10-K for the year ended September 30, 2011

Filed January 30, 2012

Form 10-Q for the quarterly period ended December 30, 2011

Filed February 7, 2012

File No. 001-5560

Ladies and Gentlemen:

This letter relates to the letter, dated February 23, 2012, to our client, Skyworks Solutions, Inc. (the “Company”), from Mr. Kevin L. Vaughn, Accounting Branch Chief, on behalf of the Staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”).

On behalf of the Company, and as discussed by telephone with Mr. Geoff Kruczek of the Staff, this letter is to confirm that the Company will respond to the Staff's comments on or before March 22, 2012.

If you require additional information or wish to discuss the timing of the Company's response, please do not hesitate to contact the undersigned at 617-526-6989, or Mark G. Borden of WilmerHale at 617-526-6675.

Very truly yours,

/s/ Ian R. Kaminski

Ian R. Kaminski

cc:    Mark V.B. Tremallo, Skyworks Solutions, Inc.

Robert J. Terry, Skyworks Solutions, Inc.

Mark G. Borden, WilmerHale