SEC Comment Letter for CADENCE DESIGN SYSTEMS (CDNS) — Aug 19, 2015
CADENCE DESIGN SYSTEMS INC
Date: Aug. 19, 2015 · CIK: 0000813672 · Accession: 0000000000-15-042197
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File numbers found in text: 000-15867
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August 19, 2015 Geoffrey G. Ribar 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 the Fiscal Year Ended January 3, 2015 Filed February 20, 2015 File No. 000-15867 Dear Mr. 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 federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Kathleen Collins Kathleen Collins Accounting Branch Chief Office of Information Technologies and Services