March 3, 2008
VIA FEDERAL EXPRESS AND EDGAR
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
Attention: Kathleen Collins, Accounting Branch Chief
| Kari Jin, Staff Accountant |
| Re: | Blue Coat Systems, Inc. |
| Form 10-K for the Fiscal Year Ended April 30, 2007 |
| Form 10-Q for the Quarterly Period Ended October 31, 2007 |
| Form 8-K filed on November 20, 2007 |
| File No. 0-28139 |
Dear Ms. Collins and Ms. Jin:
Brian M. NeSmith, President and CEO of Blue Coat Systems, Inc. (the “Company”), has received your letter, dated February 20, 2008, in connection with the above-referenced filings.
As requested, we are writing to inform you that the Company intends to respond to the Staff’s letter no later than March 19, 2008.
Please do not hesitate to contact me by phone at (408) 220-2085, or by telecopy at (408) 220-2175, should you have any comments or questions with respect to the foregoing.
| Sincerely, |
| /s/ Betsy E. Bayha |
Betsy E. Bayha Senior Vice President, General Counsel and Secretary |