-----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, H5dd5J9zSoeqK8syuqCDqn9tYEqOCZGNsdaa5OTPGYvHPrpWB16SN6qt77tF7Jim kYA7uTY0JnDuboEXlnl8rg== 0001104659-06-012737.txt : 20061205 0001104659-06-012737.hdr.sgml : 20061205 20060228172231 ACCESSION NUMBER: 0001104659-06-012737 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060228 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TELLABS INC CENTRAL INDEX KEY: 0000317771 STANDARD INDUSTRIAL CLASSIFICATION: TELEPHONE & TELEGRAPH APPARATUS [3661] IRS NUMBER: 363831568 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE TELLABS CENTER STREET 2: 1415 WEST DIEHL ROAD CITY: NAPERVILLE STATE: IL ZIP: 60563 BUSINESS PHONE: 630-378-8800 MAIL ADDRESS: STREET 1: ONE TELLABS CENTER STREET 2: 1415 WEST DIEHL ROAD CITY: NAPERVILLE STATE: IL ZIP: 60563 CORRESP 1 filename1.htm

February 28, 2006

Submitted Via Edgar

Ms. Kathryn T. Jacobson

United States Securities & Exchange Commission

Division of Corporation Finance

450 Fifth Street, N.W.

Washington, D.C. 20549

File: Tellabs, Inc.

Form 10-K for Fiscal Year Ended December 31, 2004

File Number 0-9692

Dear Ms. Jacobson:

Referring to our telephone conversation today, February 28, 2006 regarding the January 26th “Comment Letter”, we requested that the date for the Company to respond to the Comment Letter be extended to Tuesday, March 14, 2006.

This letter confirms that this was acceptable to you and the Company understands that its response is due by March 14, 2006.

Thank you for your assistance.

Sincerely,

James A. Dite

Vice President & Controller

(Principal Accounting Officer and

duly authorized officer)

JAD/ns

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