SEC Comment Letter for CADENCE DESIGN SYSTEMS (CDNS) — May 24, 2010

CADENCE DESIGN SYSTEMS INC
Date: May 24, 2010 · CIK: 0000813672 · Accession: 0000000000-10-028584

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File numbers found in text: 001-10606

Date

May 24, 2010

Author

Kathleen Collins

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Company

CADENCE DESIGN SYSTEMS INC

Letter

Mail Stop 4561 Via fax: (408) 944-7937 May 24, 2010 Mr. Kevin Palatnik Chief Financial Officer Cadence Design Systems, Inc 2655 Seely Avenue, Building 5 San Jose, CA 95134 Re: Cadence Design Systems, Inc. Form 10-K for Fiscal Year Ended December 31, 2009 Filed February 26, 2010 File No. 001-10606

Dear Mr. Palatnik: We have completed our review of your Form 10-K and related filings and have no further comments at this time on the specific issues raised.

S i n c e r e l y , Kathleen Collins Accounting Branch Chief

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Mail Stop 4561 Via fax: (408) 944-7937           May 24, 2010  Mr. Kevin Palatnik Chief Financial Officer Cadence Design Systems, Inc 2655 Seely Avenue, Building 5 San Jose, CA 95134
Re: Cadence Design Systems, Inc.
 Form 10-K for Fiscal Year Ended December 31, 2009
Filed February 26, 2010  File No. 001-10606

Dear Mr. Palatnik:
We have completed our review of your Form 10-K and related filings and have no further
comments at this time on the specific issues raised.

      S i n c e r e l y ,           Kathleen Collins
Accounting Branch Chief

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