-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, QM7c45TNqKQStGtFqPvcqN4+802Y1LkGsQt1ZalTz3CxQWiy6/kId6tfjjl6baU3 XFx7T5Td1P3ppReHw/y8EQ== 0001193125-10-043089.txt : 20100514 0001193125-10-043089.hdr.sgml : 20100514 20100226170137 ACCESSION NUMBER: 0001193125-10-043089 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100226 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NETSCOUT SYSTEMS INC CENTRAL INDEX KEY: 0001078075 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373] IRS NUMBER: 042837575 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 310 LITTLETON ROAD CITY: WESTFORD STATE: MA ZIP: 01886 BUSINESS PHONE: 978-614-4000 MAIL ADDRESS: STREET 1: 310 LITTLETON ROAD CITY: WESTFORD STATE: MA ZIP: 01886 CORRESP 1 filename1.htm Correspondence

[NetScout Systems, Inc. letterhead]

VIA EDGAR

February 26, 2010

Mr. Patrick Gilmore

Accounting Branch Chief, Division of Corporation Finance

U.S. Securities and Exchange Commission

Mail Stop 4561

100 F St., N.E.

Washington, D.C. 20549

 

  Re: NetScout Systems, Inc. (File No.: 000-26251)

SEC Comment Letter dated February 22, 2010

Dear Mr. Gilmore:

On behalf of NetScout Systems, Inc. (“NetScout”), we refer to the letter dated February 22, 2010 (the “Letter”) from you relating to NetScout’s response letter dated February 5, 2010 in connection with your letter dated January 11, 2010 with respect to NetScout’s Form 10-K for the fiscal year ended March 31, 2009 and Form 10-Q for the fiscal quarter ended September 30, 2009. We will be responding to the Letter on or prior to March 12, 2010. We believe the additional time is required in order to properly review and finalize the responses.

If you require additional information, please telephone the undersigned at (978) 614-4202.

 

Sincerely,

/s/ David P. Sommers

David P. Sommers
Chief Financial Officer

 

cc: Miguel J. Vega, Esq.

Cooley Godward Kronish, LLP

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