0000936395-15-000011.txt : 20150406 0000936395-15-000011.hdr.sgml : 20150406 20150227124224 ACCESSION NUMBER: 0000936395-15-000011 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20150227 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CIENA CORP CENTRAL INDEX KEY: 0000936395 STANDARD INDUSTRIAL CLASSIFICATION: TELEPHONE & TELEGRAPH APPARATUS [3661] IRS NUMBER: 232725311 STATE OF INCORPORATION: DE FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 7035 RIDGE ROAD CITY: HANOVER STATE: MD ZIP: 21076 BUSINESS PHONE: 4108658500 MAIL ADDRESS: STREET 1: 7035 RIDGE ROAD CITY: HANOVER STATE: MD ZIP: 21076 CORRESP 1 filename1.htm Response to SEC Comment Letter 2-13-2015


  
 
Erik J. Lichter
Vice President and Associate General Counsel
7035 Ridge Road    
Direct Dial: 410-694-5758
Hanover, Maryland 21076
Fax: 410-865-8001
www.ciena.com
E-mail: elichter@ciena.com


February 27, 2015

 
Mr. Larry Spirgel
Assistant Director
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Mail Stop 3720
Washington, DC 20549


Re:
Ciena Corporation
Form 10-K for Fiscal Year Ended October 31, 2014
and Documents Incorporated by Reference
Filed December 19, 2014
File No. 001-36250    

Dear Mr. Spirgel,
 
We are in receipt of the Staff’s comment letter dated February 13, 2015, with respect to the above referenced Form 10-K for the fiscal year ended October 31, 2014 filed by Ciena Corporation. As
discussed by our counsel at Hogan Lovells US LLP and Robert Shapiro on February 26, 2015, we are writing to confirm that we will respond to the comment letter by Friday, March 13, 2015.

If you have any questions concerning this letter or if you would like any additional information please do not hesitate to call me at (410) 694-5758.

 
Very truly yours,
 
 
 
 /s/ Erik J. Lichter
 
 Erik J. Lichter
 
 Vice President and Associate General Counsel
 
cc:    Robert Littlepage, Accounting Branch Chief
Jospeph Kempf, Senior Staff Accountant
Robert Shapiro, Staff Accountant
James E. Moylan, Jr., Sr. Vice President and Chief Financial Officer
David M. Rothenstein, Sr. Vice President, General Counsel
Andrew C. Petrik, Vice President and Controller
Michael J. Silver, Hogan Lovells US LLP
William I. Intner, Hogan Lovells US LLP
Richard Greenwood, PricewaterhouseCoopers LLP


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