October 2, 2006
By Telefacsimile and mail (202) 772-9210
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-Ks: Filed May 17, 2006 and August 16, 2006 |
Dear Ms. Walsh:
Reference is made to your comment letter (the “Letter”) to BEA Systems, Inc. (the “Company”) dated September 19, 2006 relating to the Staff’s comments on the above referenced filings. As discussed during a telephone conversation with you on September 28, 2006, due to our SEC person being on vacation as well as October being the third month of the fiscal quarter and management’s focus on business license transactions, we confirm that the deadline for the company’s response to the Letter has been extended to no later than October 20, 2006.
Thank you for your assistance in this matter.
Very truly yours,
/s/ Robert F. Donohue
Robert F. Donohue
Senior Vice President, General Counsel and Secretary