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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 NlKeVTKNpcfTJGGK6arwgyiJG1xQvge5hSrSUwHazVDlYOp8vVGZpXrHXVaF5ir6
 Gmzw60/smCWSgZGlGQidmg==

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ACCESSION NUMBER:		9999999997-07-022309
CONFORMED SUBMISSION TYPE:	REGDEX/A
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		
FILED AS OF DATE:		20070423
DATE AS OF CHANGE:		20070502
EFFECTIVENESS DATE:		20070423

FILER:

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		COMPANY CONFORMED NAME:			PENGUIN COMPUTING INC
		CENTRAL INDEX KEY:			0001109270
		IRS NUMBER:				000000000

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		SEC ACT:		1934 Act
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		STREET 2:		SUITE 600
		CITY:			SAN FRANCISCO
		STATE:			CO
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		STREET 1:		300 CALIFORNIA ST
		STREET 2:		SUITE 600
		CITY:			SAN FRANCISCO
		STATE:			CO
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This document was generated as part of a paper submission.
Please reference the Document Control Number 07051911 for access to the original document.
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