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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

Date
August 19, 2015
Author
/s/ Kathleen Collins
Form
UPLOAD
Company
CADENCE DESIGN SYSTEMS INC

Letter

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

Show Raw Text
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