SEC Company Response from Spansion Inc. (CIK 0001322705) — Nov 28, 2005
Spansion Inc. (CIK 0001322705)
Date: Nov. 28, 2005 · CIK: 0001322705 · Accession: 0001193125-05-232315
AI Filing Summary & Sentiment
File numbers found in text: 333-124041
Referenced dates: November 23, 2005
Letter
VIA EDGAR AND HAND DELIVERY United States Securities and Exchange Commission Division of Corporation Finance Washington, D.C. 20549 Re: Spansion Inc. Registration Statement on Form S-1 File Number: 333-124041
Dear Mr. Buchmiller:
In response to Comment No. 12 of the Staff of the Division of Corporate Finance’s letter dated November 23, 2005, we hereby confirm that we concur with the Staff’s understanding that the reference and limitation to the “General Corporation Law of the State of Delaware” includes the statutory provisions and all applicable provisions of the Delaware Constitution and reported judicial decisions interpreting these laws.
Very truly yours,
/s/ Robert W. Phillips
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CORRESP 1 filename1.htm Correspondence Letter LATHAM & WATKINS LLP 505 Montgomery Street, Suite 2000 San Francisco, California 94111-2562 Tel: (415) 391-0600 Fax: (415) 395-8095 www.lw.com FIRM / AFFILIATE OFFICES Boston Brussels Chicago Frankfurt Hamburg Hong Kong London Los Angeles Milan Moscow New Jersey New York Northern Virginia Orange County Paris San Diego San Francisco Shanghai Silicon Valley Singapore Tokyo Washington, D.C. File No. 025681-0024 November 28, 2005 VIA EDGAR AND HAND DELIVERY Mr. Tim Buchmiller United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Spansion Inc. Registration Statement on Form S-1 File Number: 333-124041 Dear Mr. Buchmiller: In response to Comment No. 12 of the Staff of the Division of Corporate Finance’s letter dated November 23, 2005, we hereby confirm that we concur with the Staff’s understanding that the reference and limitation to the “General Corporation Law of the State of Delaware” includes the statutory provisions and all applicable provisions of the Delaware Constitution and reported judicial decisions interpreting these laws. Very truly yours, /s/ Robert W. Phillips Robert W. Phillips of LATHAM & WATKINS LLP