SEC Comment Letter for CADENCE DESIGN SYSTEMS (CDNS) — Jul 28, 2006

CADENCE DESIGN SYSTEMS INC
Date: July 28, 2006 · CIK: 0000813672 · Accession: 0000000000-06-035564

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

July 28, 2006

Author

Kathleen Collins

Form

UPLOAD

Company

CADENCE DESIGN SYSTEMS INC

Letter

Room 4561 July 28, 2006 Michael J. Fister President and Chief Executive Officer Cadence Design Systems, Inc. 2655 Seely Avenue, Building 5 San Jose, CA 95134

Re: Cadence Design Systems, Inc. Form 10-K for the Fiscal Ye ar Ended December 31, 2005 Filed March 10, 2006 File no. 1-10606

Dear Mr. Fister:

We have completed our review of your Form 10-K and have no further comments at this time.

Sincerely,
Kathleen Collins
Accounting Branch Chief

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Room 4561
         July 28, 2006

Michael J. Fister
President and Chief Executive Officer
Cadence Design Systems, Inc.
2655 Seely Avenue, Building 5
San Jose, CA 95134

Re: Cadence Design Systems, Inc.
 Form 10-K for the Fiscal Ye ar Ended December 31, 2005
 Filed March 10, 2006
 File no. 1-10606

Dear Mr. Fister:

We have completed our review of your Form 10-K and have no further comments
at this time.

Sincerely,

Kathleen Collins
Accounting Branch Chief

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