Monolithic Power Systems, Inc.
983 University Avenue, Building A
Los Gatos, CA 95032
September 13, 2006
United States Securities and Exchange Commission
Washington, D.C. 20549
| RE: | Monolithic Power Systems, Inc. | |
| Form 10-K for fiscal year ended December 31, 2005 filed March 26, 2006 | ||
| Form 10-Q for fiscal quarter ended June 30, 2006 | ||
| Form 8-K dated August 2, 2006 | ||
| File No. 000-51026 | ||
Dear Mr. Webb:
We are in receipt of your letter dated September 6, 2006. In response to your comments, we are reviewing our use of non-GAAP financial measures in the Form 8-K we furnished on August 2, 2006. We will provide you with a complete response to the comments included in your letter no later than October 6, 2006.
We acknowledge the following:
| • | We are responsible for the adequacy and accuracy of the disclosure in the filing; |
| • | 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 |
| • | We 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. |
Should you have additional questions or comments, please contact me at 408-357-6777.
| Sincerely, |
/s/ C. Richard Neely, Jr. |
| C. Richard Neely, Jr. |
| Chief Financial Officer |