December 18, 2007
VIA EDGAR
Perry Hindin
Special Counsel, Division of Corporation Finance
Securities and Exchange Commission
Mail Stop 6010
Washington, D.C. 20549
| RE: | Altera Corporation |
| Definitive 14A |
| Filed March 28, 2007 |
| File No. 000-16617 |
Dear Mr. Hindin:
In response to your second comment letter dated December 5, 2007 concerning the above-referenced filing by Altera Corporation (the “company”), we respectfully requested an extension of time to complete and file a response no later than January 11, 2008. Due to vacation schedules and other commitments relating to the holiday season, we need additional time to review the comments and our response with our compensation committee as well as our external auditors.
This letter is to confirm that you discussed this request with a member of my staff on December 17, 2007 and raised no objection to our extension request.
If you have any further questions or comments regarding the foregoing, please contact me at (408) 544-8086 (telephone) or (408) 544-8000 (facsimile).
| Very truly yours, |
| /S/ Katherine E. Schuelke |
Katherine E. Schuelke Vice President, General Counsel and Secretary |
