SEC Company Response from NetApp, Inc. (NTAP) (CIK 0001002047) (NTAP) — Oct 6, 2009

NetApp, Inc. (NTAP) (CIK 0001002047)
Date: Oct. 6, 2009 · CIK: 0001002047 · Accession: 0000950123-09-048760

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File numbers found in text: 000-27130

Date

October 6, 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 Form 10-Q for the Quarterly Period Ended July 31, 2009 File No. 000-27130

Re:

Dear Ms. Walsh and Mr. Wilson:

Reference is made to the comment letter, dated September 24, 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 October 8, 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 Friday, October 23, 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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filename1.htm

corresp

Via EDGAR

October 6, 2009

    Attn:

    Ms. Melissa Walsh

    Mr. Craig Wilson

    Re:

    NetApp, Inc.

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

    Form 10-Q for the Quarterly Period Ended July 31, 2009

    File No. 000-27130

     Dear Ms. Walsh and Mr. Wilson:

     Reference is made to the comment letter, dated September 24, 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 October 8, 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 Friday, October 23, 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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