SEC Company Response from VIAVI SOLUTIONS INC. (VIAV) (CIK 0000912093) (VIAV) — Nov 2, 2005
VIAVI SOLUTIONS INC. (VIAV) (CIK 0000912093)
Date: Nov. 2, 2005 · CIK: 0000912093 · Accession: 0001193125-05-214596
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File numbers found in text: 333-128830
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CORRESP 1 filename1.htm Acceleration Request November 2, 2005 By Facsimile Securities and Exchange Commission 100 F Street N.E. Washington, D.C. 20549 Re: JDS Uniphase Corporation Registration Statement on Form S-4 File No. 333-128830 Dear Sir or Madam: Pursuant to Rule 461 of the Rules and Regulations under the Securities Act of 1933, as amended, JDS Uniphase Corporation (the “Registrant”) hereby requests that the effective date of the above-captioned Registration Statement be accelerated so that the Registration Statement will become effective at 11:00 a.m. Eastern Standard Time on November 3, 2005, or as soon thereafter as practicable. The Registrant acknowledges that: • should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; • the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and • the Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. JDS UNIPHASE CORPORATION /s/ Christopher S. Dewees Christopher S. Dewees Senior Vice President and General Counsel