May 15, 2007
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Mail Stop 6010
Washington, DC 20549
| | | |
| Attention: | | Kaitlin Tillan |
| | | Assistant Chief Accountant |
| | | |
Re: | | Thoratec Corporation (the “Company”) |
| | | Form 10-K for the fiscal year ended December 30, 2006 |
| | | Filed April 2, 2007 |
| | | Form 8-K dated February 15, 2007 |
| | | File No. 0-49798
|
Dear Ms. Tillan:
In connection with responding to the Company’s response of even date herewith to the staff’s comment letter dated May 1, 2007, the Company hereby acknowledges that:
| | | Ÿ The Company is responsible for the adequacy and accuracy of the disclosure in the filing; |
| | | Ÿ Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
| | | Ÿ The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Please do not hesitate to contact me with any questions at (925) 738-0109.
Sincerely,
/s/ David Smith
David Smith
Executive Vice President
Chief Financial Officer
| cc: | | David Lehman, Senior Vice President and General Counsel, Thoratec Corporation Gregory J. Conklin, Esq., Gibson, Dunn & Crutcher |
