January 5, 2010
Via Edgar and Federal Express
Kathleen Collins, Accounting Branch Chief
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Re: | Blue Coat Systems, Inc. |
Form 10-K and Form 10-K/A for the fiscal year ended April 30, 2009, Filed on June 22, 2009 and August 27, 2009, respectively
Form 10-Q for the Quarter Ended October 31, 2009, Filed on December 1, 2009
Form 8-K, Filed May 27, 2009
File No. 000-28139
Dear Ms. Collins:
Blue Coat Systems, Inc. (the “Company”) has received the comments of the Staff (the “Staff”) of the Securities and Exchange Commission contained in the letter from the Staff dated December 22, 2009, (the “Comment Letter”) regarding the above filings.
The Company has commenced work on a letter responding to the Staff’s comments. However, the Company believes that it will require additional time to consider and respond fully to the Staff’s comments.
Accordingly, on behalf of the Company, we will respond to the Comment Letter as soon as practicable and in any event by January 29, 2010.
We are grateful for the Staff’s assistance in this matter. Please do not hesitate to contact me at (408) 220-2398 with any questions you may have regarding the Company’s proposed timetable for responding to the Comment Letter.
Sincerely,
/s/ Gordon C. Brooks |
Gordon C. Brooks |
Senior Vice President and Chief Financial Officer |
cc: | Betsy Bayha, Senior Vice President, General Counsel & Secretary |
Sarah K. Solum, Davis Polk & Wardwell LLP
David Price, Ernst & Young LLP
Brian Outland, Ernst & Young LLP
Blue Coat Systems, Inc. 420 North Mary Ave Sunnyvale, CA 94085 866.30BCOAT T: 408.220.2200 F: 408.220.2250 www.bluecoat.com