Correspondence

-----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, JmvZ/sKHJvXF9i7Jjic2CYyLxr1Won/hGi93ORtC1ZyKS94hKE80e4y3PS9eiY1r qlHNoDlQo3i8ND5d4mMBew== 0001193125-09-046217.txt : 20090424 0001193125-09-046217.hdr.sgml : 20090424 20090305163557 ACCESSION NUMBER: 0001193125-09-046217 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090305 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CALIFORNIA MICRO DEVICES CORP CENTRAL INDEX KEY: 0000800460 STANDARD INDUSTRIAL CLASSIFICATION: ELECTRONIC COMPONENTS & ACCESSORIES [3670] IRS NUMBER: 942672609 STATE OF INCORPORATION: CA FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 490 N. MCCARTHY BLVD STREET 2: SUITE 100 CITY: MILPITAS STATE: CA ZIP: 90535 BUSINESS PHONE: 4082633214 MAIL ADDRESS: STREET 1: 490 N. MCCARTHY BLVD STREET 2: SUITE 100 CITY: MILPITAS STATE: CA ZIP: 90535 CORRESP 1 filename1.htm Correspondence

[CMD Letterhead]

March 4, 2009

Via Facsimile: 703-813-6985 and Via EDGAR

Mr. Gary Todd, Reviewing Accountant

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-6010

Re:	Your letter Dated January 30, 2009 re

California Micro Devices Corporation

Form 10-K for the fiscal year ending March 31, 2008 Filed June 11, 2008 and

Form 8-K dated January 29, 2009 File No. 0-15449 (collectively the “Filings”)

Dear Mr. Todd:

Per my conversation yesterday with Kristin Lochhead of your office, I am writing this letter on behalf of California Micro Devices Corporation, a Delaware corporation (the “Company”), to supplement the letter I previously wrote you on February 13, 2009, on behalf of Pillsbury Winthrop Shaw Pittman LLP, counsel to the Company.

The Company acknowledges that the Company is responsible for the adequacy of the disclosures in the Filings. The Company acknowledges that comments of the staff (“Staff”) of the Securities and Exchange Commission (“Commission”) or changes the Company make to the Company’s disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the Filings. The Company acknowledges that 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.

Sincerely,

/s/ Stephen M. Wurzburg

Stephen M. Wurzburg, Secretary

cc.	Kristin Lochhead, SEC Staff

Ruairi Regan, SEC Staff.

Kevin J. Berry, CFO, California Micro Devices

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