IKANOS COMMUNICATIONS, INC.
47669 Fremont Blvd.
Fremont, CA 94538
August 31, 2015
Via EDGAR
Securities and Exchange Commission
Office of Mergers and Acquisitions
Division of Corporation Finance
Washington, D.C. 20549-3628
Attention: Ms. Mellissa Campbell Duru
In connection with the Schedule 14D-9 filed with the Securities and Exchange Commission (the “Commission”) by Ikanos Communications, Inc. (the “Company”), the undersigned hereby acknowledges on behalf of the Company that:
• | the Company is responsible for the adequacy and accuracy of the disclosure in the filing; |
• | staff of the Commission (the “Staff”) comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
• | the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Sincerely,
/s/ Dennis Bencala
Chief Financial Officer and Vice President of Finance