-----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, NA0EBW7SywDFJevUpfvl6VEEwfZ0pe3NmUVOG7aaHoDoseNQOfkKpNQrMXmTP7/3 l5BpMCKopJqncYDn/qHY+g== 0000950135-09-003130.txt : 20090914 0000950135-09-003130.hdr.sgml : 20090914 20090427132608 ACCESSION NUMBER: 0000950135-09-003130 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20090427 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 27, 2009
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Washington, DC 20549
Attention:   Ms. Kathleen Collins
Ms. Melissa Feider
Re:   3Com Corporation
Form 10-K for the Fiscal Year Ended May 31, 2008
Filed July 25, 2008
Form 8-K filed on December 18, 2008
File No. 000-12867
Ladies and Gentlemen:
     We refer to Ms. Collins’ letter dated April 16, 2009 which sets forth the comment of the staff of the Securities and Exchange Commission (the “Staff”) regarding Form 10-K for the fiscal year ended May 31, 2008 of 3Com Corporation (the “Company”). The Company hereby requests additional time to respond to the Staff’s comment. The Company intends to respond to the Staff’s comment by May 14, 2009.
     If you have any questions, please do not hesitate to call the undersigned at (508) 323-1394.
         
  Sincerely,
 
 
  /s/ JAY ZAGER    
  Jay Zager   
  Executive Vice President, Chief Financial Officer 3Com Corporation   
 

GRAPHIC 2 b75206ccb7520600.gif GRAPHIC begin 644 b75206ccb7520600.gif M1TE&.#EA?`!)`.8``#`P,-;6UOS]^EAKBOK[]9>7EZBHJ-ODZ,?4VV9F9NOQ M\^SL[=O;VW2+IC1*;M7=X_KZ^L/-U?7Y^>/CXVEVCH:&A:FXQ9RGMD53<[R\ MO'AX>/3U]00$`XF6I[?*U/O\^"TS5<+"PE=75[.]R+C"RW."F:*JN.GM\!D9 M&?'Q\?O\_/7X]$)"0O[^_(69L\O+R_3W^)"9JOCX^/?Z^J2SO+.SLU%B?>/J M[O#U]APE3]'9WX..I_S^_?OZ^Q091.'FZD==@I>CK@T.-_W^_JF_S("(FOK[ M]YRQQ(VEMB\[7?CY\.[O[_'S\_?V]O'V\<[7W96'O[]_;:VM@T-#FQL;')R(B81^?2V.9#U\CD8?*EQ48E]?'P1?CHY^ M@T.ABH@?,DU;5`H1"#\P!!\"+60M@WZDI;J[O']^GXQ]0\)]D+*L+AP@<3"`P4SJ%"1 M(D56OH=_9BPAL&($A0$YA.0@^(3+!T\+&Z+<>0B7($?J8.C`TJ!HE2H-7&2; M,4-"R5FC<$F=2E4J(3'25EQXH@#*0"`=3HSATV?A!S,\TRXZV4(%CQE3_XHT MJ.+`AQ"!208@.3!C0PI_'_)]"5>H*J$41KY`N/!#`@X30N(`L1&$QY`67V3H M5)MV"(^%+8:H.+"C09B826),:1,#3)(B!QRG*,GE#]E$A@``BQX`J.^0EI'*2^4YU/-@RA!4E-)"$$$6<((8,,JS`20I0 M@!&6`A-(P44?7Y#!QX8</$#'A3`P(0;330A!I5,_&"%"3$$04,$!^#@10I+K'#E!Y0V98$< M0U+1P@&%%%PWX@,<69/GY20M*D`K&`U0@L``$ M3#SA@18QF`8$!D`,$`8-.GBQP!Q<7-C"$Q%(,`,)@.8(`5<<@`<-"CRAA0L4`)&$0#[D``:S M&"1A`P(0D-&&#$-PT<+_#32<,(,5=0PADA4L*@C5`01!`(GQ,"$"I+PH<(,+HW`1`0+\`&Z/@RUH`,1I1IT_[[! M_PP'4`""$&"04#L)5-3XTR=];.&%!!'8@,4,R?5!Q0A%6'!"$#KXE@`J-H,? M#$!Z"*@#G*[G##X880C&(_L;$<%)S!!$D!P`>8)0/]#?("`%RPP@`YXH`16 M6`8?N$B&!XQ`)5/X`![S6`AU5,L-'C@`%DR``Q50Q`L*6($"N@"""$B!`$H8 M)18\T(4=D.$+8H"``+P``14(!0\^`$$69/"+6=B"#_,90`..L`,H,,$/0Z"@ M'.X`C:VMBY:(L"45?D`"5DB/(7U8P!)FP(0B:`$'61$9)$O0A3*.Q0A.N`@4 M'""$)+Q@"V+0ER`VD48;)(4";5C'!XS`A6(Y9@H2>"<\#>$/Q`#%SP`A>F,`$(/-$(*VC"[L0` M.02,X`D2"!@1D#``$+3H`B>0`1^()`NC"@`"$)!`"1Q0A3`\;`9;[,T-XJHD MK&:U)SQ`YPQ:82@9D*%R9[""''!`A4+JM1)N@,$%%8"`(Y0`".<#00PFP(?! MJ*ZO@O##)AH9@20`(0Q@48`1E$"`#>SS!*\&\\;_`9_$?."&[IP@2PD M[0`WB&YT71D#)-G5!V#0@AS,T*<[^F)7X/`#N&XB@1WDH%D8H($$>I4"T4Y. M"ASR0[Z(:P@>4.$".H``'W!UBBR`P09A"'`#=E":`3C``3FP2U"G4#V^]"'/MER@86`%:R(]`42V/7`-AB!`CC\@")<`!P; MZL,82FSB503!"AL@)#*I0(8%6,$..R@"'L#@`""TJ`U7X*T]0E(1+I@Q$600 M+R<^L($8R#@.Q?F@!Z@3@=XQ@`%+L!Z5?\*#YUFA`P\(B10X:K/L*,`$+F@` M$(1P@28DMDW5JE8QT),(#1.I$WQ8P@YJC&?CY$4!&X##&M;`!C(,^B>SH%(0 M8E`I*FR`FE12[A5[)`0,W,`2?\(>7P6P`?'V``HQN8M`0/]``@@$X`P:B`(< M,O#JG%1B/D7H0CQFX(1&68$$'O#`4@^V-<:M1QRJFX5\^=`$&;0!`T*(=Q*L M``,RI*$."="#&@Q`Y5_H*U94>`(%*$`I'.!``>\@0H_LF@4)^(,`Y\8>9ISS M!TC(@`$9:,-*>T``-ZPA`QFH``/ZO2N62DD".A@`'CI@@7#/-0Q"`T$'<$`2 M+K)J)WP0;X^=\RHN\/4#37B!`>P0`D'3MQR"^%#[RGB"(H#AOP.P`8+1UW`O M^-(DLQRB>`7PA4RWB4A(K'$9?@+]DX^\7(S"O&,"K(^4K\/ M@D-.DA)3CMFKY*C[&Y0W!6QC.ZJRR6T(D@\]+1DAH'P,^667H,(,%FV/\K2X MK[8`AS[F;/9NAH:[3B*+'R:/"*O4_4^J)^F'_G!SS,B-YWD'1R/T'MMPY/P/ MW)WEUWL/##^8`5"A6#XBD,_WXA,BE#D7ORZ\CPM.[T)#'Z(*CQ>!"^$+D?S) MA].&2!$,B,1?_5IW&\,E"#F'"P#(,CT6"HP@#O]G?_X797 M@2/8!RE@_P`5H`=Z$`5V,`?BQP?H$0K6$RM\X`9L$`5ZD`<54`,3$`SQ-Q7< MU0=F,`*B`(:L`!B ML&Y)]R'Y5`%EH(B+V(AD,(*V@0M.X@4!(`*)J(AH```A<`5-$`)TP`&AN(=[ M\`)]L`01R`M>X`=YL(JBB`8:(`,]X(7%@`MMD(J6N(HBL`#4Y&KG4`QS(`*J M:(E\R`$),`&^X`O@1!8!``#+R(P\"':^`31-@'#`",;U```3`'$W`'"9"':)``H`1^$`"*V;@'=^`&$Q`" M>E".U>-JP1``+,"'>V`'#!``:V"-U\@!`%`!+Q``&9`'*+"'9<``L;@+$]"0 M'$`'K!5\$Z",',`"\">(?Z(!>O@&-2`#O<@'HB+*,,[ M2Q`%?;@&8,@(38"3>E@!;J""?7"*)+F';Q`"CQ@Q"P`''C!?G!$">E@& M-7`.$+!'?)`!/SD!A*E MD)/)`6\`F8Q`#[8!!Y3)`&/Y)S60B&I@=$G'!W>@B.`()V[`C6A@`#K'?QM` MD0#@!BOX!P;0D6CP`B)6?N*@`:Q(&#E'D37`"''6!,"X!\4@A`88"G7@D2_@ MDA`0!1XI!JSI"SU&D7G0!Y'`!P$`G#43A<>HDB)0@X/0!VW`EIH9F2C!!B)` M!VSP!8009Q``GSE'%K.IB@7@A?6WF2E0GR+P`CGG!1L`C`F@AH:P(7FPAP"P M!(+H!P%0B2@0`!\RA,RYCARP!S"X"`Q`D6H0A2%Y""DP`1,`BX3P(>6IBDT9 M96W0D64`CHS`_XD&V`<$.0%-\"$0,*)[R`9V>0O?1XX<\)%_0IXTJD!""%B$ MZ*$)P`=C$`Y]4`<4>084>**&0!51^`5-H)T6*0/;`0%FX).>V09QMGQ383WZ M]7WBE0&T&0(5N@A_<@88V@8&^*)E$`"W$3'"!Z5[9'U6NH2^*(9N@@B!J4Q^`=`B@9J M(%[GX!^3F``B0)MH$`5-<*-_4@&4F0*\4!9^``=?J4`K:#U]4(U[:`?I!ZH! M(*JX0*IV=ZJI"JS^\05S0)&*6`&P6!9D9YPK^:B[H*M&^@9NH*HMBO\+0,H! M<)"FQHJL?J"LA,&LJMJ;.]$'<\`"95`&65D&>5`'M.H'>D"9'EBI?K`&,>D& MJTJG?C"N<%"`YWH+H[J'#;JLUHBJ[9H6V8%\7G`'($>??"@"3H)\^[J2_8H( M'OA]@`*PG@F2!QAG!HM\"1M;"^N,IL'&`'";BRT9BL#/NR#]NL`[L3]7>`T:22A.FG MDLJ%B"!HM^%JEYJ-`3"G=/H"<2I\3JN`Z1JU#JN*5.NNXY")O'-^C/";V5@' MPF<'$GJLYJ=SJQH"<5JJ@E`#=ZHA%HJI?LO_LE#KLF\+L3&[$VP`!W#``*RI MAGT@N-F(IMEQ!S$9`HD@!@4PN4^("X-*KAB("T:*I.BQMBW;L.LZM1'+$XEH M`-$9C1^"MIL[95]PH=EHFRL3K!YY!_&7`B2I!Q-K@7W0L0"P`(#BNHT+NX4` MLU6+$CBKJ\C7!'Q@N-EXG7NT`!2I`5G2H]G!G7U@`*6YB7V`K6^@O861'129 M`.:;N&2+KNHZO;(;N2A!D5&@J]P1[,XL360_Y4A4`P?>PM+X)<;T)_T&ZH*&[U2"\+Z^Q`S MJHH)D`(?@I\I8*NJF`&/&@Q^H)(`<`J&(IH(`(C MYVHT^P=><`9LJ8IYJ(AO<`=9+NXGGX*%[4("% MP,DAC!(1PP!1``"KB`(7Z:NWF1U\P`227`:B_`;FF(F`L@B&F,Q9R8<`$&D% M;"+X1"7+(`&**"92>P0.N=N<%`!45`!%0`' M;3"<(G:,0KL`&;`&^LS/(0"+A"NT?U`'.LC/%<`&EHN!.<@&!H"KAQ`"E`NZ 0$1?-=@`'!@"9T<@3@0``.S\_ ` end
-----END PRIVACY-ENHANCED MESSAGE-----