[NETWORK EQUIPMENT TECHNOLOGIES, INC. – LETTERHEAD]
September 22, 2011
VIA EDGAR
Division of Corporation Finance
U.S. Securities & Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Attn:
Kathleen Collins, Accounting Branch Chief
Re:
Network Equipment Technologies, Inc.
Annual Report on Form 10-K for Fiscal Year Ended March 25, 2011
Filed June 08, 2011
File No. 001-10255
Dear Ms. Collins:
This letter is in response to your correspondence to Network Equipment Technologies, Inc. dated September 8, 2011 concerning the above-referenced filing. In that letter, you requested that we respond to the comments within ten business days or advise the Staff when we will respond. As discussed with you today, we anticipate our response will be submitted no later than October 6, 2011.
Very truly yours,
Network Equipment Technologies, Inc.
/s/ FRANK SLATTERY
Frank Slattery
Vice President and General Counsel