August 29, 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, as discussed in its letter to the Commission which it submitted via EDGAR on August 18, 2014 (the “August 18th Letter”), 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. The Company, in the August 18th Letter, previously indicated that it would respond by September 2, 2014, however, the Company is hereby now intending to provide a response to the Staff no later than September 9, 2014 due to internal scheduling issues related in part to the Labor Day holiday.
Should you have any questions regarding the request made herein, please do not hesitate to contact me at (408) 831-4402. Thank you very much for your courtesy and cooperation in this matter.
| Sincerely, |
/s/ Mike Burns |
| Mike Burns |
| Chief Financial Officer |
| cc: | Paul B. Shinn | |
| General Counsel | ||
| Gigamon Inc. | ||
| Robert G. Day | ||
| Wilson Sonsini Goodrich & Rosati, P.C. | ||
