[ SEMTECH CORPORATION LOGO ]
Semtech Corporation
200 Flynn Road
Camarillo, CA 93012-8790
January 11, 2012
By EDGAR
Mr. Kevin L. Vaughn
Accounting Branch Chief
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: | Semtech Corporation |
Form 10-K for the Fiscal Year Ended January 30, 2011 Filed March 31, 2011
Form 10-Q for the Quarter Ended October 30, 2011 Filed December 9, 2011
Form 8-K dated March 9, 2011 Filed on March 9, 2011
Form 8-K dated November 30, 2011 Filed on November 30, 2011
File | No. 001-06395 |
Dear Mr. Vaughn:
On behalf of Semtech Corporation, a Delaware corporation (the Company), I am writing to confirm that the Company is in receipt of the Staffs comment letter dated December 28, 2011, and to advise you that, due to the nature and extent of the review necessary to provide thorough and thoughtful responses, the Company will be unable to respond to the Staffs comment letter within ten business days. The Company intends to respond to the comment letter as soon as practicable, but in no event later than January 27, 2012.
We appreciate your comments and request that you contact the undersigned at 805-480-2191 if you have any questions or if we can be of any assistance.
Thank you.
Sincerely, |
/s/ Emeka Chukwu |
Emeka Chukwu |
Chief Financial Officer |