October 5, 2007
| | | |
| Securities and Exchange Commission |
| Division of Corporate Finance |
| 100 F Street, N.E. |
| Washington, D.C. 20549 |
| Attention: | | Barbara C. Jacobs |
| | | Maryse Mills-Apenteng |
| | | |
| Re: | | Compellent Techonologies, Inc. (the “Company”) |
| | | Registration Statement on Form S-1
|
| | | File No. 333-144255 |
Dear Ladies and Gentlemen:
Pursuant to Rule 460 under the Securities Act of 1933, as amended, the undersigned, as representatives of the underwriters of the proposed public offering of shares of common stock, $0.001 par value per share, of the Company, hereby advise you that the Preliminary Prospectus, dated September 21, 2007 and included in Amendment No. 3 to the above-referenced Registration Statement, filed with the Securities and Exchange Commission on September 21, 2007, was distributed during the period September 21, 2007 through October 8, 2007 as follows:
| | • | | 8,461 to underwriters |
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| | • | | 0 to dealers |
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| | • | | 1,145 institutions |
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| | • | | 132 others |
Total: 9,738 Preliminary Prospectuses
Securities and Exchange Commission
October 5, 2007
Page 2
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned hereby join in the request of the Company that the effective date for the above-referenced Registration Statement on Form S-1 be accelerated so that the Registration Statement may become effective on October 9, 2007 at 2:00 p.m., Eastern Standard Time, or as soon as practicable thereafter.
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| | Very truly yours,
MORGAN STANLEY & CO. INCORPORATED
NEEDHAM & COMPANY, LLC
PIPER JAFRAY
RBC CAPITAL MARKETS
THOMAS WEISEL PARTNERS LLC
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| | By: MORGAN STANLEY & CO. INCORPORATED | |
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| | By: | /s/ Gregory Wolf | |
| | Name: | Gregory Wolf | |
| | Title: | Vice President | |
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