-----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, DDGSABZwUeaIJxbVOXNsXU+bxthxZzAjAcxqt0q1kOc+ZmAyO76g3vpQ9cL0aVgx WtQksIsn0xnH36x9n81/Mw== 0000950123-09-051289.txt : 20100218 0000950123-09-051289.hdr.sgml : 20100218 20091019162305 ACCESSION NUMBER: 0000950123-09-051289 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20091019 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DELL INC CENTRAL INDEX KEY: 0000826083 STANDARD INDUSTRIAL CLASSIFICATION: ELECTRONIC COMPUTERS [3571] IRS NUMBER: 742487834 STATE OF INCORPORATION: DE FISCAL YEAR END: 0129 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE DELL WAY STREET 2: STED CITY: ROUND ROCK STATE: TX ZIP: 78682-2244 BUSINESS PHONE: 5127284737 MAIL ADDRESS: STREET 1: ONE DELL WAY CITY: ROUND ROCK STATE: TX ZIP: 78682 FORMER COMPANY: FORMER CONFORMED NAME: DELL COMPUTER CORP DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm corresp
Dell Inc.
One Dell Way
Round Rock, Texas 78682
DII — Holdings Inc.
One Dell Way
Round Rock, Texas 78682
October 19, 2009
Mellissa Campbell Duru
Special Counsel
Office of Mergers & Acquisitions
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-3628
         
Re:
  Perot Systems Corporation    
 
  Schedule TO-T filed by DII — Holdings Inc. and Dell Inc.    
 
  Filed October 2, 2009    
 
  File No. 005-53493    
Dear Ms. Duru:
     Please be advised that, in connection with the comments issued by the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”), received by facsimile on October 7, 2009, with regard to the above captioned filing (the “Tender Offer Statement”) by Dell Inc. and DII — Holdings Inc. (collectively, the “Offerors”), the Offerors hereby acknowledge that (i) the Offerors are responsible for the adequacy and accuracy of the disclosure in the Tender Offer Statement, (ii) Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the Tender Offer Statement, and (iii) the Offerors 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.
     Please call Christine Hathaway of Vinson & Elkins L.L.P. at (214) 220-7714 or Robert Kimball of the same firm at (214) 220-7860 if you have any questions. Thank you for your assistance.
Very truly yours,
             
DELL INC.   DII — HOLDINGS INC.
 
            
By:
  /s/ Janet B. Wright    By:   /s/ Janet B. Wright 
 
           
 
  Name: Janet B. Wright       Name: Janet B. Wright
 
  Title: Assistant Secretary       Title: Assistant Secretary

-----END PRIVACY-ENHANCED MESSAGE-----