-----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, AIep3czkOp9+pCvnXlbaGnKxKV6kYD1lottitd4+Y3Unl50n61OYuiD9Wy5eSbvf 3VjFK7x+mjRbyP9lMNpWiA== 0000950135-07-007207.txt : 20080324 0000950135-07-007207.hdr.sgml : 20080324 20071128155140 ACCESSION NUMBER: 0000950135-07-007207 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20071128 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 Corporation
350 Campus Drive
Marlborough, Massachusetts 01752-3064
November 28, 2007
United States Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C.
     
Attention:
  Mark P. Shuman
 
  David L. Orlic
 
    
Re:
  3Com Corporation
 
  Preliminary Proxy Statement on Schedule 14A
 
  Filed on October 23, 2007
 
  File No. 000-12867
Dear Mr. Shuman and Mr. Orlic:
     We are submitting this letter in connection with the response submitted on our behalf dated November 15, 2007 by Michael S. Ringler at Wilson Sonsini Goodrich & Rosati (the “Filing”) responding to your letter, dated October 31, 2007 (the “Comment Letter”), addressed to Edgar Masri, President and Chief Executive Officer of 3Com Corporation (the “Company”), relating to the Preliminary Proxy Statement on Schedule 14A filed by the Company pursuant to Section 14(a) of the Securities Exchange Act of 1934.
     Pursuant to the instructions set forth in the Comment Letter, the Company acknowledges to the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) that:
  •   the Company is responsible for the adequacy and accuracy of the disclosure in the Filing;
 
  •   Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and
 
  •   the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
     We would greatly appreciate receiving your response as soon as reasonably practicable. Please do not hesitate to contact me at (508) 323-1010 with any questions.

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  Very truly yours,
 		  
  /s/ Neal D. Goldman    
     
  Neal D. Goldman
Executive Vice President, Chief Administrative and Legal Officer and Secretary 		  
 
     
cc:
  Edgar Masri, 3Com Corporation
 
  Larry W. Sonsini, Esq., Wilson Sonsini Goodrich & Rosati
 
  Katharine Martin, Esq., Wilson Sonsini Goodrich & Rosati
 
  Michael S. Ringler, Esq., Wilson Sonsini Goodrich & Rosati
 
  Howard S. Glazer, Esq., Ropes & Gray LLP

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