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BRIAN D. DOERNER
DIRECT DIAL: (215) 864-8615
PERSONAL FAX: (215) 864-9043
E-MAIL:DOERNER@BALLARDSPAHR.COM
June 6, 2007
VIA EDGAR
Mr. Larry Spirgel
Assistant Director
United States Securities & Exchange Commission
Mail Stop 3720
Washington, DC 20549
Re: | C-COR Incorporated |
Form 10-K for Fiscal Year Ended June 30, 2006
Filed September 13, 2006
Form 10-Q for Fiscal Quarter Ended March 30, 2007
File No. 0-10726
Dear Mr. Spirgel:
C-COR has reviewed the staff’s comment letter dated May 24, 2007 regarding the financial statements and related disclosures in the above-referenced documents. As I discussed today with Robert S. Littlepage, Jr., C-COR needs additional time to perform its analysis under paragraph 61(d) of FAS 133 with regard to its long-term debt and to respond to the staff’s comment letter. The Company has indicated that it will respond to the staff’s comments by June 22, 2007, a date which we understand to be satisfactory to the staff.
Please contact William T. Hanelly, Chief Financial Officer of the Company, at (814) 231-4446 or me at (215) 864-8615 if you have any questions.
Thank you very much for your consideration.
Sincerely, |
/s/ Brian D. Doerner |
Brian D. Doerner |
cc: | Mr. Robert S. Littlepage, Jr. |
Mr. William T. Hanelly
Mr. Joseph E. Zavacky