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| File No. 025681-0024 | ||||
November 28, 2005
VIA EDGAR AND HAND DELIVERY
Mr. Tim Buchmiller
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Spansion Inc. |
| Registration Statement on Form S-1 |
| File Number: 333-124041 |
Dear Mr. Buchmiller:
In response to Comment No. 12 of the Staff of the Division of Corporate Finance’s letter dated November 23, 2005, we hereby confirm that we concur with the Staff’s understanding that the reference and limitation to the “General Corporation Law of the State of Delaware” includes the statutory provisions and all applicable provisions of the Delaware Constitution and reported judicial decisions interpreting these laws.
| Very truly yours, |
/s/ Robert W. Phillips |
Robert W. Phillips of LATHAM & WATKINS LLP |
