SEC Comment Letter for CADENCE DESIGN SYSTEMS (CDNS) — Jun 12, 2012
CADENCE DESIGN SYSTEMS INC
Date: June 12, 2012 · CIK: 0000813672 · Accession: 0000000000-12-030353
AI Filing Summary & Sentiment
Reasoning
Letter
June 12, 2012 Via E -mail Mr. Geoffrey G. Ribar Senior Vice President and Chief Financial Officer Cadence Design Systems, Inc. 2655 Seely Avenue, Building 5 San Jose, California 95134
Re: Cadence Design Systems, Inc. Form 10-K for the Fiscal Year Ended December 31, 2011 Filed February 24, 2012 File No. 001 -10606
Dear Ribar :
We have completed our review of your filing . 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 and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the feder al securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filin g to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable ru les require.
Sincerely,
/s/ Kathleen Collins
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June 12, 2012 Via E -mail Mr. Geoffrey G. Ribar Senior Vice President and Chief Financial Officer Cadence Design Systems, Inc. 2655 Seely Avenue, Building 5 San Jose, California 95134 Re: Cadence Design Systems, Inc. Form 10-K for the Fiscal Year Ended December 31, 2011 Filed February 24, 2012 File No. 001 -10606 Dear Ribar : We have completed our review of your filing . 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 and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the feder al securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filin g to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable ru les require. Sincerely, /s/ Kathleen Collins Kathleen Collins Accounting Branch Chief