May 22, 2007 Writer’s Direct Contact 212.468.8163 JTanenbaum@mofo.com

VIA EDGAR CORRESPONDENCE

Christine Davis

Staff Accountant

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Mail Stop 4561

Washington, DC 20549

Re: Sonic Solutions—Comments to Form 10-K for Fiscal Year Ended March 31, 2006, Filed June 14, 2006 (File No.000-23190) (the “Form 10-K”)

Dear Ms. Davis:

This letter is to confirm your conversation of May 14, 2007 with Michael Kalish of this office. As discussed, the audit committee (the “Audit Committee”) of the board of directors of Sonic Solutions (the “Company”) has undertaken a voluntary review (the “Review) of the Company’s historical and current stock option grant practices and related accounting. While this Review is still ongoing, as noted in the Current Report on Form 8-K filed with the Commission on February 1, 2007, the Audit Committee has determined that the Company’s annual and interim financial statements may no longer be relied upon. In addition, based on the preliminary conclusions of the Review, the Audit Committee and management believe that the Company will need to restate its previously issued financial statements in order to record additional non-cash charges for stock-based compensation expense.

As discussed, the Company will need to complete the Review and any required restatement of its financial statements prior to responding to the Staff’s comments (the “Comments”), contained in the January 12, 2007 letter from Mark Kronforst, Accounting Branch Chief, to Clay Leighton, Executive Vice President and Chief Financial Officer of the Company. The Company plans to file its Form 10-K for the fiscal year ended March 31, 2007 (the “2007 10-K”) in addition to its Form 10-Q for the fiscal quarter ended December 31, 2006 (the “Third Quarter 10-Q”) on or about June 14, 2007. However, given that the Review is still ongoing, the Company cannot yet determine if it will be able to file the 2007 10-K or the Third Quarter 10-Q by this date. The Company plans to respond to the Comments and to reflect its responses to the Comments in the 2007 10-K as filed with the Commission. We understand that the Staff has acknowledged that the Company will be delayed in responding to the Comments. The Company will keep the Staff updated regarding the progress of the Review and timing with respect to responding to the Comments and filing the 2007 10-K and Third Quarter 10-Q.

Christine Davis

May 22, 2007

Page 2

The Company acknowledges that (i) the Company is responsible for the adequacy and accuracy of the disclosure in the Form 10-K; (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 Form 10-K; and (iii) the Company 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.

Should you have any questions or concerns, please do not hesitate to call me at (212) 468-8163 or Michael Kalish at (212) 336-8458.

Sincerely,

/s/ James R. Tanenbaum                       

James R. Tanenbaum

cc: David Habiger A. Clay Leighton Paul Norris, Esq. Michael Kalish, Esq.