-----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, P5fyCB3yQXxoajg85VwGZaAFjEfjVNhSLmvCzR2ZE1U3pDS4S+3y7spODJNd3nYa g8Jbe0/gDV2hAU51AHwwLg== 0001193125-07-047259.txt : 20070928 0001193125-07-047259.hdr.sgml : 20070928 20070306144818 ACCESSION NUMBER: 0001193125-07-047259 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20070306 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CREATIVE TECHNOLOGY LTD CENTRAL INDEX KEY: 0000888295 STANDARD INDUSTRIAL CLASSIFICATION: COMPUTER PERIPHERAL EQUIPMENT, NEC [3577] IRS NUMBER: 000000000 STATE OF INCORPORATION: U0 FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 31 INTERNATIONAL BUSINESS PARK STREET 2: CREATIVE RESOURCE CITY: SINGAPORE 0513 SINGA STATE: U0 ZIP: 609921 BUSINESS PHONE: 1165895400 MAIL ADDRESS: STREET 1: 31 INTERNATIONAL BUSINESS PARK STREET 2: CREATIVE RESOURCES CITY: SINGAPORE STATE: U0 ZIP: 609921 CORRESP 1 filename1.htm SEC Correspondence Letter
LOGO   

ORRICK, HERRINGTON & SUTCLIFFE LLP

1000 MARSH ROAD

MENLO PARK, CALIFORNIA 94025

 

tel 650-614-7400

fax 650-614-7401

 

WWW.ORRICK.COM

 

March 6, 2007   

Donald M. Keller, Jr.

(650) 614-7609

dkeller@orrick.com

VIA EDGAR

Christopher White

Senior Staff Accountant

Division of Corporation Finance

Securities and Exchange Commission

Washington, DC 20549

 

Re: Creative Technology Ltd

Form 20-F for the Fiscal Year Ended June 30, 2006

File No. 000-20281

Dear Mr. White:

We represent Creative Technology Ltd (“Creative”). In connection with the comment letter provided by the SEC Staff to Creative dated February 26, 2007 (the “Comment Letter”), Creative requests an extension of the time to respond to March 23, 2007. This extension is being requested to provide Creative with additional time to thoroughly review and respond to the comments in the Comment Letter and to receive input from its auditors and counsel.

We appreciate your consideration of this request. You can reach me by telephone at (650) 614-7609.

Very truly yours,

/s/ Donald M. Keller, Jr.

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