SEC Comment Letter for CIENA CORP (CIEN) (CIK 0000936395) (CIEN) — Apr 27, 2020
CIENA CORP (CIEN) (CIK 0000936395)
Date: April 27, 2020 · CIK: 0000936395 · Accession: 0000000000-20-003563
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United States securities and exchange commission logo
April 27, 2020
James Moylan, Jr.
Sr. Vice President, Finance and Chief Financial Officer
CIENA CORP
7035 Ridge Road
Hanover, MD 21076
Re:CIENA CORP
Form 10-K for the Fiscal Year Ended November 2, 2019
Filed on December 20, 2019
File No. 1-36250
Dear Mr. Moylan:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Manufacturing