Cisco Systems, Inc. | ||||
170 West Tasman Drive | ||||
San Jose, CA 95134-1706 | ||||
Direct: 408 526 4000 | ||||
FAX: 408 526 4100 www.cisco.com |
January 24, 2011
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 31, 2010 | ||
Filed on September 21, 2010 | ||
File No. 000-18225 |
Dear Ms. Collins:
On behalf of Cisco Systems, Inc., a California corporation (“Cisco”), this is to confirm that on January 21, 2011 Cisco received the comments of the Staff of the Securities and Exchange Commission (the “Staff”) as set forth in the Staff’s letter dated January 3, 2011. As Prat Bhatt and Evan Sloves of Cisco discussed with Robert Benton of the Staff, Cisco will provide its response to the Staff’s comments within 10 business days from January 21, 2011 (by February 4, 2011).
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/ Prat Bhatt |
Prat Bhatt |
Vice President and |
Principal Accounting Officer |
cc: | Robert Benton, Securities and Exchange Commission |
John T. Chambers, Cisco Systems, Inc.
Frank A. Calderoni, Cisco Systems, Inc.
Mark Chandler, Cisco Systems, Inc.
Evan Sloves, Cisco Systems, Inc.
Daniel J. Winnike, Fenwick & West LLP
Stephen Darcy, PricewaterhouseCoopers LLP