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SEC Company Response from COMMVAULT SYSTEMS INC (CVLT) (CIK 0001169561) (CVLT) — Sep 19, 2006

COMMVAULT SYSTEMS INC (CVLT) (CIK 0001169561)
Date: Sept. 19, 2006 · CIK: 0001169561 · Accession: 0000950123-06-011754

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File numbers found in text: 333-132550

Date
September 19, 2006
Author
CREDIT SUISSE SECURITIES (USA) LLC
Form
CORRESP
Company
COMMVAULT SYSTEMS INC (CVLT) (CIK 0001169561)

Letter

Re:

September 19, 2006

Securities and Exchange Commission

Division of Corporation Finance

Judiciary Plaza

450 Fifth Street, N.W.

Washington D.C. 20549

CommVault Systems, Inc. (the “Company”)

Registration Statement on Form S-1 (File No. 333-132550)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned hereby join in the request of the Company that the effective date of the Registration Statement be accelerated so that the Registration Statement may become effective by 3:00 p.m. EST on the Thursday of September 21, 2006 or as soon thereafter as practicable.

Sincerely,
CREDIT SUISSE SECURITIES (USA) LLC

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CORRESP
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CORRESP

September 19, 2006

Securities and Exchange Commission

Division of Corporation Finance

Judiciary Plaza

450 Fifth Street, N.W.

Washington D.C. 20549

    Re:

    CommVault Systems, Inc. (the “Company”)

Registration Statement on Form S-1 (File No. 333-132550)

Ladies and Gentlemen:

     Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned hereby join in
the request of the Company that the effective date of the Registration Statement be accelerated so
that the Registration Statement may become effective by 3:00 p.m. EST on the Thursday of September
21, 2006 or as soon thereafter as practicable.

Sincerely,

CREDIT SUISSE SECURITIES (USA) LLC

GOLDMAN, SACHS & CO. INCORPORATED

As Representatives

    By:

    Credit Suisse Securities (USA) LLC

    /s/  Conrad Rubin

    Name:

    Conrad Rubin

    Title:

    Director and Counsel