[THORATEC CORPORATION LETTERHEAD]
December 2, 2011
VIA EDGAR AND FEDERAL EXPRESS
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
Attention: | Kevin L. Vaughn | |
| Martin James | |
| Tara Harkins | |
|
| |
| Re: | Thoratec Corporation |
|
| Form 10-K for the Fiscal Year Ended January 1, 2011 |
|
| Filed February 23, 2011 |
|
| Form 10-Q for the Quarter Ended October 1, 2011 |
|
| Filed November 7, 2011 |
|
| File No. 000-49798 |
Ladies and Gentlemen:
Pursuant to the comment letter received by Thoratec Corporation (the “Company”) from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) dated November 22, 2011, with respect to the above-referenced Form 10-K and Form 10-Q, the Company hereby acknowledges that:
· the Company is responsible for the adequacy and accuracy of the disclosure in the filing;
· 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
· 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 Kathleen Wells of Latham & Watkins LLP, counsel to the Company, by telephone at (650) 463-2677 if you have any questions regarding this acknowledgment letter.
| Very truly yours, |
|
|
| /s/ Roxanne Oulman |
|
|
| Roxanne Oulman |
| Vice President of Finance and Interim Chief Financial Officer |
