-----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, AZcXWsuPXlk/b5tYypa5AFRiNNY86IfpVyeKZyL9ReS6GLTwMR8SrM5I0bS3CoyQ ZBszRE1cwYEbxa2d8LI1tQ== 0001193125-08-103333.txt : 20080822 0001193125-08-103333.hdr.sgml : 20080822 20080506084013 ACCESSION NUMBER: 0001193125-08-103333 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080506 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SILICON GRAPHICS INC CENTRAL INDEX KEY: 0000802301 STANDARD INDUSTRIAL CLASSIFICATION: ELECTRONIC COMPUTERS [3571] IRS NUMBER: 942789662 STATE OF INCORPORATION: DE FISCAL YEAR END: 0627 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1500 CRITTENDEN LANE CITY: MOUNTAIN VIEW STATE: CA ZIP: 94043 BUSINESS PHONE: 6509601980 MAIL ADDRESS: STREET 1: 1500 CRITTENDEN LANE STREET 2: - CITY: MOUNTAIN VIEW STATE: CA ZIP: 94043 FORMER COMPANY: FORMER CONFORMED NAME: SILICON GRAPHICS INC /CA/ DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm SEC Response Letter

Jodie M. Bourdet

(415) 693-2054

jbourdet@cooley.com

    Via EDGAR

May 5, 2008

Stephen Krikorian, Accounting Branch Chief

Securities and Exchange Commission

Division of Corporate Finance

100 F. Street, N.E.

Washington, D.C. 20549

 

Re: Silicon Graphics, Inc.

Form 10-K for the fiscal year ended June 29, 2007

Form 10-Q for the quarterly period ended December 28, 2007

File No. 001-10441

Dear Mr. Krikorian:

Reference is made to your letter, dated April 24, 2008, addressed to Silicon Graphics, Inc. (the “Company”) regarding the above-referenced filings. In accordance with such letter and per my telephone conversation with Melissa Walsh, Senior Staff Accountant, this letter is to inform you that the Company intends to provide a detailed response to your letter on or before May 22, 2008. The Company has requested additional time to respond because it is currently in the process of completing its quarterly report on Form 10-Q for the quarterly period ended March 28, 2008.

Please do not hesitate to contact me if you have any questions.

 

Sincerely,
/s/ Jodie M. Bourdet
Jodie M. Bourdet

 

cc: Melissa Walsh, Senior Staff Accountant, Securities and Exchange Commission
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