January 3, 2012
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3628
Attention: | Kathleen Collins, Accounting Branch Chief |
Melissa Kindelan, Staff Accountant
Christine Davis, Assistant Chief Accountant
Form 10-K for the Fiscal Year Ended July 31, 2011
Filed September 27, 2011
File No. 001-33347
Ladies and Gentlemen:
This is to confirm our telephone conversation with Christine Davis on December 23, 2011, in which we respectfully requested, and we were advised that the SEC Staff would grant us, an extension until January 16, 2012 to respond to the SEC’s Staff’s comments contained in its letter dated December 20, 2011.
We greatly appreciate the SEC Staff’s willingness to accommodate our extension request.
Sincerely,
ARUBA NETWORKS, INC.
/s/ Alexa King
Alexa King, Esq.
Vice President, General Counsel and Corporate
Secretary
cc: | Michael M. Galvin, Chief Financial Officer |
Aruba Networks, Inc.