Echelon Corporation
550 Meridian Avenue
San Jose, CA 95126
December 21, 2007
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, 2006 | ||
| Filed March 16, 2007 | ||
| Forms 8-K filed February 6, 2007, March 30, 2007, July 31, 2007 and | ||
| October 23, 2007 | ||
| File No. 000-29748 | ||
| Request for Extension to Respond to Comment Letter dated December 12, 2007 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 December 12, 2007 relating to the above referenced annual report on Form 10-K and current reports on Form 8-K. We respectfully request an additional fifteen (15) business days after the date hereof to complete our response to your letter dated December 12, 2007.
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 and on account of the upcoming winter holidays. As a result, we have not been able to finalize our response letter, but we plan do so on or before Tuesday, January 22, 2008.
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 408-938-5243. Thank you for your assistance and consideration of this letter.
Very truly yours,
ECHELON CORPORATION |
| /s/ Oliver R. Stanfield |
Oliver R. Stanfield Executive Vice President and Chief Financial Officer |
Securities and Exchange Commission
Re: Echelon Corporation
December 21, 2007
Page 2
| cc: | Page Mailliard, Esq., WSGR |
Robert Tesler, Esq., WSGR
