August 18, 2014
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Craig D. Wilson, Sr. Asst. Chief Accountant | |
| David Edgar, Staff Accountant |
| Re: | Gigamon Inc. |
| Form 10-K for the Fiscal Year Ended December 28, 2013 |
| Filed March 13, 2014 |
| Form 10-Q for the Quarterly Period Ended March 29, 2014 |
| Filed May 8, 2014 |
| File No. 001-35957 |
Gentlemen:
Gigamon Inc. (the “Company”), hereby advises the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) that the Company has received the Staff’s letter dated August 5, 2014 (the “Comment Letter”), regarding the Commission’s review of the Company’s Annual Report on Form 10-K for the fiscal year ended December 28, 2013 and Quarterly Report on Form 10-Q for the quarterly period ended March 29, 2014. The Comment Letter requests that the Company respond within ten (10) business days from the date thereof, or inform the Staff of when the Company would provide a response. As discussed during my telephone conversation with Mr. Edgar on August 6, 2014, the Company is committed to responding to the Comment Letter promptly and intends to provide a response to the Staff no later than September 2, 2014.
Should you have any questions regarding the request made herein, please do not hesitate to contact me at (408) 831-4287. Thank you very much for your courtesy and cooperation in this matter.
| Sincerely, |
/s/ Paul B. Shinn |
| Paul B. Shinn |
| General Counsel |
| cc: | Mike Burns |
| Chief Financial Officer |
| Gigamon Inc. |
| Robert G. Day |
| Wilson Sonsini Goodrich & Rosati, P.C. |
