SEC Company Response from NetApp, Inc. (NTAP) (CIK 0001002047) (NTAP) — Aug 12, 2009

NetApp, Inc. (NTAP) (CIK 0001002047)
Date: Aug. 12, 2009 · CIK: 0001002047 · Accession: 0000950123-09-034075

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File numbers found in text: 000-27130

Date

August 12, 2009

Author

/s/ Andrew Kryder

Form

CORRESP

Company

NetApp, Inc. (NTAP) (CIK 0001002047)

Letter

Via EDGAR NetApp, Inc. Form 10-K for the Fiscal Year Ended April 24, 2009 Filed June 17, 2009 File No. 000-27130

Re:

Dear Ms. Walsh and Mr. Wilson:

Reference is made to the comment letter, dated July 30, 2009, received from the Securities and Exchange Commission (the “Commission”) by NetApp, Inc. (the “Company”) regarding the Commission’s review of the above-referenced filing. Your letter requested a response from the Company within ten business days of the date of the letter (i.e., by August 13, 2009). The Company hereby confirms that, based on its request for an extension of this deadline, it will provide its response to the comment letter on or before Tuesday, September 1, 2009.

Please contact me at 408-822-3108 if you wish to discuss our request for an extension.

Sincerely,
/s/ Andrew Kryder

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CORRESP
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corresp

Via EDGAR

August 12, 2009

    Attn:

    Ms. Melissa Walsh

    Mr. Craig Wilson

    Re:

    NetApp, Inc. Form 10-K for the Fiscal Year Ended April 24, 2009

Filed June 17, 2009

File No. 000-27130

Dear Ms. Walsh and Mr. Wilson:

     Reference is made to the comment letter, dated July 30, 2009, received from the Securities and
Exchange Commission (the “Commission”) by NetApp, Inc. (the “Company”) regarding the Commission’s
review of the above-referenced filing. Your letter requested a response from the Company within ten
business days of the date of the letter (i.e., by August 13, 2009). The Company hereby confirms
that, based on its request for an extension of this deadline, it will provide its response to the
comment letter on or before Tuesday, September 1, 2009.

     Please contact me at 408-822-3108 if you wish to discuss our request for an extension.

    Sincerely,

    /s/ Andrew Kryder

    Andrew Kryder, Secretary, General Counsel and Senior Vice President, Legal and Tax,

    NetApp, Inc.

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