 |
| 701 Fifth Avenue, Suite 5100 Seattle, WA 98104-7036
PHONE 206.883.2500 FAX 206.883.2699
www.wsgr.com |
|
December 13, 2010
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attn: | Michael F. Johnson,Staff Attorney |
| Matthew Crispino,Staff Attorney |
| Re: | Isilon Systems, Inc. |
| Form 10-K for the Fiscal Year Ended December 31, 2009 |
| Filed February 5, 2010 |
| File No. 001-33196 |
Gentlemen:
On behalf of Isilon Systems, Inc., this letter is being submitted in reference to the Securities and Exchange Commission’s letter to Sujal Patel, Chief Executive Officer of Isilon, dated November 29, 2010 (the “Comment Letter”).
Isilon is working expeditiously to respond to the Comment Letter, however, hereby respectfully requests an extension of time to respond to the inquiries contained in the Comment Letter. Isilon currently anticipates submitting a response to the Comment Letter on or before December 22, 2010.
Please do not hesitate to contact me at (206) 883-2500 with any concerns you may have regarding the timetable described above.
Thank you for your consideration.
| Sincerely, |
| WILSON SONSINI GOODRICH & ROSATI, |
| Professional Corporation |
/s/Drew G. Markham |
| Drew G. Markham |
| cc: | Keenan M. Conder |
| Vice President, General Counsel and Secretary |
Isilon Systems, Inc.
William D. Richter
Vice President of Finance and Chief Financial Officer
Isilon Systems, Inc.
AUSTIN NEW YORK PALO ALTO SAN DIEGO SAN FRANCISCO SEATTLE SHANGHAI WASHINGTON, D.C.