-----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, Vo3rNV9WFapXwDz75/tZjxTPuehYVMIS/ZOhF7L8dd9darBiqme20H3AH7AhcMva eaKHOQmxpO1BqhIivjmZig== 0000950135-07-002207.txt : 20070803 0000950135-07-002207.hdr.sgml : 20070803 20070412105909 ACCESSION NUMBER: 0000950135-07-002207 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20070412 FILER: COMPANY DATA: COMPANY CONFORMED NAME: 3COM CORP CENTRAL INDEX KEY: 0000738076 STANDARD INDUSTRIAL CLASSIFICATION: COMPUTER COMMUNICATIONS EQUIPMENT [3576] IRS NUMBER: 942605794 STATE OF INCORPORATION: DE FISCAL YEAR END: 0531 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 350 CAMPUS DRIVE CITY: MARLBOROUGH STATE: MA ZIP: 01752-3064 BUSINESS PHONE: 508-323-1000 MAIL ADDRESS: STREET 1: 350 CAMPUS DRIVE CITY: MARLBOROUGH STATE: MA ZIP: 01752-3064 CORRESP 1 filename1.htm corresp
 

(3COM LOGO)
     
 
  April 12, 2007
     
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attention:
  Ms. Kathleen Collins
 
  Ms. Kari Jin
     
Re:
  3Com Corporation
 
  Form 10-K for the Fiscal Year Ended June 2, 2006
 
  Filed August 11, 2006
 
  Form 10-Q for the Quarterly Period Ended December 1, 2006
 
  Filed January 9, 2007
 
  File No. 0-12867
Ladies and Gentlemen:
     We refer to Ms. Collins’ letter dated March 19, 2007 which sets forth the comments of the staff of the Securities and Exchange Commission (the “Staff”) regarding Form 10-K for the fiscal year ended June 2, 2006 and the Form 10-Q for the quarterly period ended December 1, 2006 of 3Com Corporation (the “Company”). The Company hereby requests additional time to respond to the Staff’s comments. The Company intends to respond to the Staff’s comments by April 24, 2007.
     If you have any questions, please do not hesitate to call the undersigned at (508) 323-1101.
         
  Sincerely,
 		  
  /s/ DONALD M. HALSTED, III    
 
Donald M. Halsted, III 		  
  Executive Vice President, Finance and
     Chief Financial Officer
3Com Corporation 		  
 

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