-----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, O4h0NQh4bT/HIAYW4uO34jNeEwlt2MV+Nq8iFocoG5Sov4DlZZx582x+7IS6Yv4G AYvIB9eZdORkB4bONVMoWw== 0001193125-07-102583.txt : 20070928 0001193125-07-102583.hdr.sgml : 20070928 20070504135451 ACCESSION NUMBER: 0001193125-07-102583 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20070504 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 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

 

May 4, 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 April 25, 2007 (the “Comment Letter”), Creative requests an extension of the time to respond to May 25, 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.

Donald M. Keller, Jr.
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