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SEC Company Response from NetApp, Inc. (NTAP) (CIK 0001002047) (NTAP) — Mar 21, 2012

NetApp, Inc. (NTAP) (CIK 0001002047)
Date: March 21, 2012 · CIK: 0001002047 · Accession: 0001193125-12-125569

Regulatory Compliance Financial Reporting Internal Controls

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Referenced dates: December 15, 2011

Date
March 21, 2012
Author
WILSON SONSINI GOODRICH & ROSATI
Form
CORRESP
Company
NetApp, Inc. (NTAP) (CIK 0001002047)

Letter

SEC Letter

March 21, 2012

Via EDGAR & Overnight Delivery

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-3628

Attn:

Cecilia Blye, Chief, Office of Global Security Risk

Pradip Bhaumik, Special Counsel, Office of Global Security Risk

Barbara Jacobs, Assistant Director, Office of Corporation Finance

Re:

NetApp, Inc.

Form 10-K for the Fiscal Year Ended April 29, 2011

Filed June 23, 2011

File No. 0-27130

Ladies and Gentlemen:

As a follow up to my colleague Steve Bochner’s discussion with Mr. Bhaumik on March 20, 2012 regarding the timing of NetApp, Inc.’s (the “Company”) response to your letter dated December 15, 2011 regarding the above-referenced filing, we are advised by the Company that the Company is in the final stages of its review of the matters addressed in the Staff’s comment letter and will respond as promptly as practicable but in no event later than April 23, 2012. If you have any questions or wish to discuss this request further, please call me at (650) 565-3591. Thank you for your assistance.

Sincerely,
WILSON SONSINI GOODRICH & ROSATI

Show Raw Text
CORRESP
1
filename1.htm

SEC Letter

 March 21, 2012

 Via EDGAR & Overnight Delivery

 United States Securities and Exchange
Commission

 Division of Corporation Finance

 100 F Street, N.E.

 Washington, D.C. 20549-3628

Attn:

 Cecilia Blye, Chief, Office of Global Security Risk

 Pradip Bhaumik, Special Counsel, Office of Global Security Risk

 Barbara Jacobs, Assistant
Director, Office of Corporation Finance

Re:

 NetApp, Inc.

Form 10-K for the Fiscal Year Ended April 29, 2011

 Filed June 23, 2011

 File No. 0-27130

 Ladies and Gentlemen:

 As a follow up to my colleague Steve Bochner’s discussion with Mr. Bhaumik on March 20, 2012 regarding the timing of NetApp, Inc.’s (the “Company”) response to your
letter dated December 15, 2011 regarding the above-referenced filing, we are advised by the Company that the Company is in the final stages of its review of the matters addressed in the Staff’s comment letter and will respond as promptly
as practicable but in no event later than April 23, 2012. If you have any questions or wish to discuss this request further, please call me at (650) 565-3591. Thank you for your assistance.

Sincerely,

WILSON SONSINI GOODRICH & ROSATI

Professional Corporation

 /s/ Nathaniel P. Gallon

Nathaniel P. Gallon

cc:

Deanna Butler, Senior Director Legal, NetApp, Inc.

Steven E. Bochner, Wilson Sonsini Goodrich & Rosati, P.C.