EX-8.2 5 w94993a1exv8w2.htm COOLEY GODWARD OPINION exv8w2
 

Exhibit 8.2
         
  ATTORNEYS AT LAW   Broomfield, CO
720 566-4000
     
      Palo Alto, CA
  One Maritime Plaza   650 843-5000
  20th Floor    
  San Francisco, CA   Reston, VA
  9411-3580   703 456-8000
  Main   415 693-2000
Main   415 951-3699
 
San Diego, CA
858 550-6000
   
March 25, 2004
       

       
  wwww.cooley.com    

       
  SUSAN COOPER PHILPOT    
Catena Networks, Inc.
  (415) 693-2078    
307 Legget Drive
  philpotsc@cooley.com    
Kanata, Ontario
       
Canada K2K 3C8
       

Dear Sir or Madam:

We have acted as counsel to Catena Networks, Inc., a Delaware corporation (“Catena”) in connection with the Agreement and Plan of Merger dated as of February 18, 2004 by and among CIENA Corporation, a Delaware corporation (“CIENA”), and Catena providing for the merger of Catena with and into CIENA (the “Merger”).

You have asked us to review the discussion of U.S. federal income tax matters contained in CIENA’s Form S-4 Registration Statement filed with the Securities and Exchange Commission in connection with the Merger (the “Registration Statement”). We have reviewed the discussion entitled “U.S. Federal Income Tax Consequences” contained in the Registration Statement and are of the opinion that, subject to the qualifications and limitations contained therein, such information fairly presents the current U.S. federal income tax law applicable to the Merger and the material U.S. federal tax consequences to the Catena stockholders as a result of the Merger and, insofar as it relates to statements of law or legal conclusions, is correct in all material respects.

We consent to the reference to our firm under the captions “U.S. Federal Income Tax Consequences” and “Legal Matters” included in the Registration Statement and to the filing of this opinion as an exhibit to the Registration Statement.

Very truly yours,

Cooley Godward llp
         
By:
  /s/Susan Cooper Philpot  

 
   
  Susan Cooper Philpot    

SCP:kme