-----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, SYQc4cpuOUgNvTasWQYz1DKx2CHYT0CCwVJ88peKE/WD98dMIircNmIsQJhlV7gT PmSdxDe6iNrLL21IF511uA== 0000950134-08-018574.txt : 20081215 0000950134-08-018574.hdr.sgml : 20081215 20081028103327 ACCESSION NUMBER: 0000950134-08-018574 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20081028 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 Letterhead]
October 27, 2008
Via EDGAR and facsimile ((202) 772-9210)
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Attention: Ms. Katherine Wray
Re:   Request for Acceleration of Effectiveness of Registration Statement on Form S-4 (Registration No. 333-153440)
Ladies and Gentlemen:
             Dell Inc. (the “Registrant”) hereby requests that pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, the effectiveness of its Registration Statement on Form S-4 (Registration Statement No. 333-153440) be accelerated so that the Registration Statement will become effective on Wednesday, October 29, 2008, at 1 p.m., Eastern time, or as soon thereafter as practicable.
             In connection with this request, the Registrant acknowledges that:
  •   should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
 
  •   the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
 
  •   the Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
         
  Very truly yours,

DELL INC.
 		  
  By:   /s/ Janet B. Wright  
       
     Janet  B. Wright  
       
     Assistant Secretary  
       
 

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