October 20, 2010
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Patrick Gilmore, Accounting Branch Chief | |
| Division of Corporation Finance |
| Re: | ADPT Corporation |
| Form 10-K for the Fiscal Year Ended March 31, 2010 |
| Filed May 27, 2010 |
| File No. 000-15071 |
Dear Mr. Gilmore:
We have received comments of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) contained in your letter dated October 8, 2010 (the “Comment Letter”), with respect to ADPT Corporation’s (the “Company’s”) Form 10-K for its fiscal year ended March 31, 2010 (the “Form 10-K”). This letter is to confirm that, pursuant to a telephone discussion between a member of the Staff and the Company’s counsel on October 19, 2010, the Company intends to respond to the Comment Letter regarding the Form 10-K on or before, November 5, 2010. The Company requested an extension of the response date originally specified in the Comment Letter to ensure that it had sufficient time to prepare a concise and thorough response to the Comment Letter.
Please feel free to contact the undersigned at (408) 957-7125 should you have any questions or comments.
| Sincerely, |
/s/ MARY L. DOTZ |
| Mary L. Dotz |
| Chief Financial Officer |
| cc: | John J. Quicke (ADPT Corporation) |
| Kenneth L. Henderson, Esq. (Bryan Cave LLP) |
| Andrew S. Rodman, Esq. (Bryan Cave LLP) |
| Jennifer Fugario (Division of Corporation Finance) |
| Christine Davis (Division of Corporation Finance) |
