-----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, I/7GABRuluzWy/2XTEZqirP6+LdyYXpv+HiO+YDmUhYnYomCuYkV7Jq+UcC6W4pk hbPASYzlOf5YUZ3xKj09xQ== 0001193125-07-130929.txt : 20070813 0001193125-07-130929.hdr.sgml : 20070813 20070606165927 ACCESSION NUMBER: 0001193125-07-130929 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070606 FILER: COMPANY DATA: COMPANY CONFORMED NAME: C-COR INC CENTRAL INDEX KEY: 0000350621 STANDARD INDUSTRIAL CLASSIFICATION: RADIO & TV BROADCASTING & COMMUNICATIONS EQUIPMENT [3663] IRS NUMBER: 240811591 STATE OF INCORPORATION: PA FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 60 DECIBEL RD CITY: STATE COLLEGE STATE: PA ZIP: 16801 BUSINESS PHONE: 814-238-2461 MAIL ADDRESS: STREET 1: 60 DECIBEL ROAD CITY: STATE COLLEGE STATE: PA ZIP: 16801 FORMER COMPANY: FORMER CONFORMED NAME: C COR NET CORP DATE OF NAME CHANGE: 19990716 FORMER COMPANY: FORMER CONFORMED NAME: C COR ELECTRONICS INC DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm Correspondence Letter

LAW OFFICES

Ballard Spahr Andrews & Ingersoll, LLP

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FAX: 215-864-8999

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BRIAN D. DOERNER

DIRECT DIAL: (215) 864-8615

PERSONAL FAX: (215) 864-9043

E-MAIL: DOERNER@BALLARDSPAHR.COM

June 6, 2007

VIA EDGAR

Mr. Larry Spirgel

Assistant Director

United States Securities & Exchange Commission

Mail Stop 3720

Washington, DC 20549

 

  Re: C-COR Incorporated

Form 10-K for Fiscal Year Ended June 30, 2006

Filed September 13, 2006

Form 10-Q for Fiscal Quarter Ended March 30, 2007

File No. 0-10726                                                           

Dear Mr. Spirgel:

C-COR has reviewed the staff’s comment letter dated May 24, 2007 regarding the financial statements and related disclosures in the above-referenced documents. As I discussed today with Robert S. Littlepage, Jr., C-COR needs additional time to perform its analysis under paragraph 61(d) of FAS 133 with regard to its long-term debt and to respond to the staff’s comment letter. The Company has indicated that it will respond to the staff’s comments by June 22, 2007, a date which we understand to be satisfactory to the staff.

Please contact William T. Hanelly, Chief Financial Officer of the Company, at (814) 231-4446 or me at (215) 864-8615 if you have any questions.

Thank you very much for your consideration.

 

Sincerely,

/s/ Brian D. Doerner

Brian D. Doerner

 

cc: Mr. Robert S. Littlepage, Jr.

Mr. William T. Hanelly

Mr. Joseph E. Zavacky

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