VMWARE, INC.
3401 Hillview Ave.
Palo Alto, CA 94304
April 29, 2011
Via Edgar
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, 2010 Filed February 28, 2011 | ||
Dear Ms. Collins:
Per our conversation with Robert Benton on April 28, 2011, this is to confirm receipt of your comment letter dated April 27, 2011 concerning the above referenced filing. We are also confirming that we will respond to the comment letter by May 24, 2011 pursuant to an extension we requested to accommodate pre-existing travel and business schedules.
| Sincerely, |
| /s/ ROBYNNE D. SISCO |
| Robynne D. Sisco |
Chief Accounting Officer and Corporate Controller |
| cc: | Robert Benton, Staff Accountant, Securities and Exchange Commission | |
| Mark Peek, Chief Financial Officer and Co-President, Business Operations, VMware, Inc. | ||
| S. Dawn Smith, Sr. Vice President, General Counsel, Chief Compliance Officer and Secretary, VMware, Inc. |
