August 3, 2009
VIA EDGAR
Securities and Exchange Commission
Judiciary Plaza
100 F Street, N.E.
Washington, DC 20549-3628
| Attention: | Patrick Gilmore, Accounting Branch Chief, Mail Stop 4561 David Edgar, Staff Accountant Kevin Dougherty, Staff Attorney | |
| Matthew Crispino, Staff Attorney | ||
| Re: | Form 10-K for the Fiscal Year Ended December 31, 2008 | |
| Filed March 13, 2009 | ||
| Form 10-Q for the Quarterly Period Ended March 31, 2009 | ||
| Filed May 11, 2009 | ||
| File No. 001-33870 | ||
Ladies and Gentlemen:
NetSuite Inc. (“NetSuite” or the “Company”) is submitting this letter to confirm receipt of the staff (the “Staff”) of the Securities and Exchange Commission’s (the “Commission”) comment letter dated July 9, 2009 (the “Comment Letter”). The Company is preparing a response to the Comment Letter and intends to submit this response to the Commission on August 11, 2009. Should the Staff have any questions, please contact me at (650) 627-1159.
| Sincerely, |
/s/ Douglas P. Solomon |
| Douglas P. Solomon |
Senior Vice President, General Counsel and Secretary |
| cc: | Jeffrey D. Saper – Wilson Sonsini Goodrich & Rosati |
| Richard A. Kline – Wilson Sonsini Goodrich & Rosati |
