Magma Design Automation, Inc.
1650 Technology Drive
San Jose, CA 95110 USA
March 19, 2007
VIA EDGAR
Division of Corporate Finance
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549-0306
Attn: Mr. Mark Kronforst
Re: | Magma Design Automation, Inc. |
Form 10-K for Fiscal Year Ended April 2, 2006, Filed June 15, 2006
Form 8-K filed January 25, 2007
Ladies and Gentlemen:
This letter confirms that Magma Design Automation, Inc., a Delaware corporation, intends to respond to the comments provided by the Staff in its letter, dated February 20, 2007, on or prior to March 26, 2007.
If you have any questions or require any additional information, please call the undersigned at (408) 565-7554 or Karen Dreyfus of O’Melveny & Myers LLP at (415) 984-8980.
Very truly yours, | ||||
/s/ Clayton Parker | ||||
Clayton Parker, Esq. | ||||
cc: | Mr. Peter S. Teshima | |||
Karen K. Dreyfus, Esq. (OMM) |