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SEC Company Response from SKYWORKS SOLUTIONS, INC. (SWKS) (CIK 0000004127) (SWKS) — Mar 28, 2006

SKYWORKS SOLUTIONS, INC. (SWKS) (CIK 0000004127)
Date: March 28, 2006 · CIK: 0000004127 · Accession: 0000892569-06-000406

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Reasoning

Referenced dates: February 24, 2006, March 3, 2006

Date
March 28, 2006
Author
/s/ Mark V.B. Tremallo
Form
CORRESP
Company
SKYWORKS SOLUTIONS, INC. (SWKS) (CIK 0000004127)

Letter

RE:

March 28, 2006

BY ELECTRONIC SUBMISSION

United States Securities and Exchange Commission

Division of Corporate Finance

450 Fifth Street, N.W.

Washington, D.C. 20549

Attention: Martin James

Skyworks Solutions, Inc.

Form 10-K for the fiscal year ended September 30, 2005

Form 10-Q as of December 30, 2005

File No. 1-05560

Ladies and Gentlemen:

This letter supplements our previous letter dated March 3, 2006, which we provided in response to the letter dated February 24, 2006 from Martin James of the Staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) regarding the above-referenced filings of Skyworks Solutions, Inc. ( the “Company”).

In addition to the responses provided in our previous letter dated March 3, 2006, the Company hereby acknowledges that:

•

The Company is responsible for the adequacy and accuracy of the disclosure in the filings;

•

Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filings; 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.

Please feel free to contact me at (781) 376-3099 should you require additional information or have any questions concerning this letter.

Very truly yours,
/s/ Mark V.B. Tremallo

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CORRESP
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corresp

March 28, 2006

BY ELECTRONIC SUBMISSION

United States Securities and Exchange Commission

Division of Corporate Finance

450 Fifth Street, N.W.

Washington, D.C. 20549

Attention: Martin James

         RE:

    Skyworks Solutions, Inc.

Form 10-K for the fiscal year ended September 30, 2005

Form 10-Q as of December 30, 2005

File No. 1-05560

Ladies and Gentlemen:

     This letter supplements our previous letter dated March 3, 2006, which we provided in response
to the letter dated February 24, 2006 from Martin James of the Staff (the “Staff”) of the
Securities and Exchange Commission (the “Commission”) regarding the above-referenced filings of
Skyworks Solutions, Inc. ( the “Company”).

     In addition to the responses provided in our previous letter dated March 3, 2006, the Company
hereby acknowledges that:

    •

    The Company is responsible for the adequacy and accuracy of the disclosure in the
filings;

    •

    Staff comments or changes to disclosure in response to staff comments do not foreclose
the Commission from taking any action with respect to the filings; 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.

     Please feel free to contact me at (781) 376-3099 should you require additional information or
have any questions concerning this letter.

    Very truly yours,

    /s/ Mark V.B. Tremallo

    Mark  V.B. Tremallo, Esq.

Vice President, General Counsel

    cc:

    David J. Aldrich, President and Chief Executive Officer

Allan M. Kline, Vice President, Chief Financial Officer

Paul E. Vincent, Vice President, Finance