[REALNETWORKS LETTERHEAD]
August 3, 2011
Via EDGAR
United States Securities and Exchange Commission
100 F Street NE
Washington, D.C. 20549
Attention: | Patrick Gilmore, Accounting Branch Chief |
Jaime G. John, Staff Accountant |
Re: | RealNetworks, Inc. |
Form 10-K for the Year Ended December 31, 2010 |
Filed March 16, 2011 |
Form 10-Q for the Quarter Ended March 31, 2011 |
Filed May 10, 2011 |
File No. 000-23137 |
Dear Mr. Gilmore:
This letter is being submitted in reference to the Securities and Exchange Commission’s July 25, 2011 comment letter (the “Comment Letter”) to RealNetworks, Inc. (the “Company”). Following up on my conversation with Ms. John, we currently expect to submit our response to the Staff’s Comment Letter on or before August 19, 2011. The Company is completing the process of preparing and filing its quarterly report on Form 10-Q for the quarter ended June 30, 2011 to be filed on or before August 9, 2011 (the “Q211 Form 10-Q”), and the process of preparing the response to the comment letter involves many of the same Company employees who are most involved in completing the Q211 Form 10-Q.
If you have any questions or concerns, please feel free to contact me at (206) 674-2529, or Brian Keyes of Wilson Sonsini Goodrich & Rosati at (206) 883-2536. Thank you for your consideration of this matter.
Respectfully submitted, |
RealNetworks, Inc. |
/s/ Michael Eggers |
Michael Eggers |
Senior Vice President and Chief Financial Officer |
United States Securities and Exchange Commission
August 3, 2011
Page 2
cc: | Michael Lunsford |
Tracy D. Daw |
RealNetworks, Inc. |
Brian Keyes, Esq. |
Wilson Sonsini Goodrich & Rosati, Professional Corporation |
Mark Gibson |
KPMG LLP |