SEC Comment Letter for NetApp, Inc. (NTAP) (CIK 0001002047) (NTAP) — Nov 1, 2011
NetApp, Inc. (NTAP) (CIK 0001002047)
Date: Nov. 1, 2011 · CIK: 0001002047 · Accession: 0000000000-11-063564
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-27130
Letter
November 1, 2011 Via E-mail
Mr. Steven Gomo Chief Financial Officer NetApp, Inc. 495 East Java Drive Sunnyvale, California 94089 Re: NetApp, Inc. Form 10-K for the Fiscal Year Ended April 29, 2011 Filed June 23, 2011 File No. 000-27130 Dear Mr. Gomo:
We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Stephen Krikorian
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November 1, 2011 Via E-mail Mr. Steven Gomo Chief Financial Officer NetApp, Inc. 495 East Java Drive Sunnyvale, California 94089 Re: NetApp, Inc. Form 10-K for the Fiscal Year Ended April 29, 2011 Filed June 23, 2011 File No. 000-27130 Dear Mr. Gomo: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Stephen Krikorian Stephen Krikorian Accounting Branch Chief