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July 17, 2006 | Writer’s Direct Contact 650.813.5620 MPhillips@mofo.com |
By Telefacsimile and Mail (202) 942-9544
Melissa Walsh
Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549
Re: | BEA Systems, Inc. (File No. 000-22369) |
Form 8-K, Filed May 17, 2006
Dear Ms. Walsh:
Reference is made to your comment letter (the “Letter”) to BEA Systems, Inc. (the “Company”) dated July 5, 2006 relating to the Staff’s comments on the above referenced filing. As discussed with my colleague during a telephone conversation with you on July 13, 2006, due to the preparation required for the upcoming 2006 Annual Meeting of the Company’s stockholders and the approaching second quarter end, we confirm that the deadline for the Company’s response to the Letter has been extended to no later than August 15, 2006.
Thank you for your assistance in this matter.
Very truly yours, |
/s/ Michael C. Phillips |
Michael C. Phillips |
cc: | Robert F. Donohue, Senior Vice President, General Counsel and Secretary |