Pillsbury Winthrop Shaw Pittman LLP
2550 Hanover Street | Palo Alto, CA94304-1115 | tel 650.233.4500 | fax 650.233.4545
Gabriella A. Lombardi
tel 650.233.4670
gabriella.lombardi@pillsburylaw.com
September 23, 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
Re: | Ikanos Communications, Inc. Schedule 14D-9/A |
Filed September 15, 2015 |
File No. 05-81084 |
Ladies and Gentlemen:
On behalf of our client, Ikanos Communications, Inc. (the “Company”), this letter sets forth supplemental information in response to the request received from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) in its letter to the Company dated September 18, 2015 with respect to the Company’s Schedule 14D-9/A filed with the Commission on September 15, 2015. The Company supplementally advises the Staff that the email referenced in the paragraph beginning “On February 17, 2015” inItem 4. The Solicitation or Recommendation – Background of the Transaction was not initiated by Tallwood Venture Capital or Alcatel Lucent Participations, or by persons affiliated with either entity.
Ms. Mellissa Campbell Duru
U.S. Securities and Exchange Commission
September 23, 2015
Page 2
We believe the foregoing to be responsive to the Staff’s request for supplemental information. Should you have any questions or require additional information, please call me at (650) 233-4670.
Very Truly Yours,
/s/ Gabriella A. Lombardi
cc: | Andrew S. Hughes, Esq. Ikanos Communications, Inc. |
Pillsbury Winthrop Shaw Pittman LLP