corresp
July 8, 2009
(Sent via Facsimile and Edgar)
Mr. Larry Spirgel
Assistant Director
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Mail Stop 3720
Washington, DC 20549
Re: |
|
Ciena Corporation
Form 10-K for Fiscal Year Ended October 31, 2008
Filed December 23, 2008; Form 10-Q for the Quarterly Periods ended January 31, 2009 and April
30, 2009
File No. 000-21969 |
Dear Mr. Spirgel:
I am writing on behalf of Ciena Corporation (the Company) regarding the Staffs comment letter
dated June 24, 2009 with respect to the above referenced filings (the Comment Letter). As agreed
this morning in a phone conversation with Jessica Plowgian of your office, this letter confirms
that the Company will submit its response to the Comment Letter no later than July 21, 2009.
Please do not hesitate to contact me with any questions at (410) 659-2778. We appreciate your
courtesy in this matter.
Sincerely,
|
|
|
|
|
/s/ William I. Intner
|
|
|
William I. Intner |
|
|
|
|
|
cc:
|
|
Kyle Moffatt, Accountant Branch Chief |
|
|
Dean Suehiro, Senior Staff Accountant |
|
|
James E. Moylan Jr., Senior Vice President and Chief Financial Officer |
|
|
David M. Rothenstein, Sr. Vice President, General Counsel |
|
|
Andrew C. Petrik, Vice President and Controller |
|
|
Erik J. Lichter, Asst. General Counsel |
|
|
Michael J. Silver, Hogan & Hartson, LLP |
|
|
Cory J. Starr, PricewaterhouseCoopers LLP |
|
|
Matthew R. Keffer, PricewaterhouseCoopers LLP |