-----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, Iky+NI7H8/nFamzYTbL56Lo6ky8IeAq0FQ4VHEjb6CVg/ALSW46RXs1Q5HTdwOyy vM/V6zVChEh51QsFhlZeAQ== 0000950123-10-062840.txt : 20110114 0000950123-10-062840.hdr.sgml : 20110114 20100630171040 ACCESSION NUMBER: 0000950123-10-062840 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100630 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CRAY INC CENTRAL INDEX KEY: 0000949158 STANDARD INDUSTRIAL CLASSIFICATION: ELECTRONIC COMPUTERS [3571] IRS NUMBER: 930962605 STATE OF INCORPORATION: WA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 901 FIFTH AVENUE STREET 2: SUITE 1000 CITY: SEATTLE STATE: WA ZIP: 98164 BUSINESS PHONE: 2067012000 MAIL ADDRESS: STREET 1: 901 FIFTH AVENUE STREET 2: SUITE 1000 CITY: SEATTLE STATE: WA ZIP: 98164 FORMER COMPANY: FORMER CONFORMED NAME: TERA COMPUTER CO \WA\ DATE OF NAME CHANGE: 19950809 CORRESP 1 filename1.htm Correspondence
June 30, 2010
VIA EDGAR
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
     
Attention:  
Kathleen Collins, Accounting Branch Chief
Division of Corporation Finance
     
Re:  
Cray Inc.
Form 10-K for the Fiscal Year Ended December 31, 2009
Filed March 16, 2010
Form 10-Q for Fiscal Quarter Ended March 31, 2010
Filed May 7, 2010
File No. 000-26820
Dear Ms. Collins:
Cray Inc. (the “Company”) is in receipt of the comments of the Staff of the Securities and Exchange Commission (the “Staff”) as set forth in the Staff’s letter dated June 21, 2010, delivered to the Company in respect of the above-referenced filings. As we have discussed with you via telephone, the Company has recently appointed a new Chief Accounting Officer and, as a result of this and other timing factors such as our fiscal quarter end, the Company respectfully requests additional time to respond to the Staff’s comments. The Company would expect to be in a position to respond to the Staff’s comments by July 16, 2010.
Please direct any questions or comments regarding this letter to the undersigned by telephone at (206) 701-2168 or by facsimile at (206) 701-2218. Thank you for your assistance.
         
  Respectfully yours,
 		  
  /s/ Brian Henry    
     
  Brian Henry
Executive Vice President and
Chief Financial Officer 		  
 
     
cc:  
Melissa Kindelan, Securities and Exchange Commission
   
Matthew Crispino, Securities and Exchange Commission
   
Alan C. Smith, Fenwick & West LLP

 

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