Echelon Corporation
550 Meridian Avenue
San Jose, CA 95126
June 9, 2006
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Patrick Gilmore, Division of Corporate Finance | |
| Kathleen Collins, Accounting Branch Chief | ||
| RE: | Echelon Corporation | |
Form 10-K for the Fiscal Year Ended December 31, 2005 Form 10-Q for the Quarterly Period Ended March 31, 2006 Forms 8-K filed February 2, 2006, April 4, 2006 and April 24, 2006 File No. 000-29748 | ||
| Request for Extension to Respond to Comment Letter dated May 18, 2006 from the Staff of the Securities and Exchange Commission (the “Commission”) | ||
Ladies and Gentleman:
On behalf of Echelon Corporation (the “Company”), the undersigned respectfully submits this request for an extension to respond to comments from the staff of the Commission received by letter dated May 18, 2006 relating to the above referenced annual report on Form 10-K, quarterly report on Form 10-Q and current reports on Form 8-K. We respectfully request an additional five (5) business days after the date hereof to complete our response to your letter dated May 18, 2006.
We are requesting this additional time due to the fact that a number of the individuals involved in researching, drafting and reviewing our response to your letter have been unavoidably out of the office for portions of the past two weeks. As a result, we have not been able to finalize our response letter, but we plan do so on or before next Friday, June 16, 2006.
In addition, please note that we intend to seek confidential treatment with respect to certain portions of our response to your letter pursuant to Rule 83 promulgated by the Commission, 17 C.F.R. §200.83.
Please direct your questions or comments regarding this letter to me at 408-938-5382. Thank you for your assistance and consideration of this letter.
| Very truly yours, |
| ECHELON CORPORATION |
/s/ Kathleen Bloch |
| Kathleen Bloch |
| General Counsel |
Securities and Exchange Commission
Re: Echelon Corporation
June 9, 2006
Page 2
| cc: | Page Mailliard, Esq., WSGR |
Robert Tesler, Esq., WSGR