August 3, 2010
Via Edgar and Facsimile
Securities and Exchange Commission
Division of Corporation Finance
Washington, D.C. 20549
| Attn: | Kathleen Collins, Accounting Branch Chief |
| Re: | VMware, Inc. |
| Form 10-K for the fiscal year ended December 31, 2009 Filed March 1, 2010 |
Dear Ms. Collins:
Pursuant to our conversation with Robert Benton on August 3, 2010, this is to confirm receipt of your comment letter dated July 20, 2010 concerning the above referenced filing and to inform you that we will respond to the comment letter by August 17, 2010.
Please send future correspondence regarding this comment letter to my attention at fax number (650) 427-1050 and to the above address. Please also copy S. Dawn Smith, VMware’s Senior Vice President and General Counsel at fax number (650) 427-4474.
| Sincerely, |
/s/ MARK S. PEEK |
Mark S. Peek |
Chief Financial Officer |
| cc: | Robert Benton, Staff Accountant, Securities and Exchange Commission |
| S. Dawn Smith, Senior Vice President and General Counsel, VMware, Inc. |
| Craig Norris, Vice President, Deputy General Counsel, VMware, Inc. |
| Larry Wainblat, Director, Senior Counsel, Corporate Securities, VMware, Inc. |
| Robynne Sisco, Chief Accounting Officer and Corporate Controller |
