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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

AI Filing Summary & Sentiment

File numbers found in text: 333-128830

Date
November 2, 2005
Author
Not clearly detected
Form
CORRESP
Company
VIAVI SOLUTIONS INC. (VIAV) (CIK 0000912093)

Letter

Securities and Exchange Commission Washington, D.C. 20549 Registration Statement on Form S-4 File No. 333-128830

Re: JDS Uniphase Corporation

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

Show Raw Text
CORRESP
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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