Cisco Systems, Inc. 170 West Tasman Drive San Jose, CA 95134-1706
Direct: 408 526 4000 FAX: 408 526 4100 www.cisco.com |
January 8, 2009
Ms. Kathleen Collins
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | Cisco Systems, Inc. |
Form 10-K for the Fiscal Year Ended July 26, 2008 |
Filed on September 15, 2008 |
Form 10-Q for the Quarter Ended October 25, 2008 |
File No. 000-18225 |
Dear Ms. Collins:
On behalf of Cisco Systems, Inc., a California corporation (“Cisco”), this is to confirm that Cisco yesterday received the comment of the Staff of the Securities and Exchange Commission (the “Staff”) as set forth in the Staff’s letter dated December 19, 2008. As Prat Bhatt of Cisco discussed with Melissa Feider of the Staff, Cisco will provide its response to the Staff’s comment within 10 business days from yesterday (by January 22, 2009).
Should you have any questions or comments, please contact me at (408) 527-0448, or Daniel J. Winnike of Fenwick & West LLP, our outside legal counsel, at (650) 335-7657.
Sincerely,
/s/ Jonathan Chadwick
Jonathan Chadwick
Senior Vice President, Corporate Controller and
Principal Accounting Officer
cc: | Melissa Feider, Securities and Exchange Commission |
John T. Chambers, Cisco Systems, Inc.
Frank A. Calderoni, Cisco Systems, Inc.
Mark Chandler, Cisco Systems, Inc.
Daniel J. Winnike, Fenwick & West LLP
Stephen Darcy, PricewaterhouseCoopers LLP