September 12, 2007
VIA ELECTRONIC TRANSMISSION
Mr. Jay Ingram, Attorney-Advisor
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| RE: | EMC Corporation |
Definitive 14A
Filed March 27, 2007
File No. 001-09853
Dear Mr. Ingram:
As discussed, we are writing to request an extension of the time period in which to respond to comments made by staff members of the Securities and Exchange Commission in your letter dated August 21, 2007, to Joseph M. Tucci, Chairman, President and Chief Executive Officer of EMC Corporation. We will provide our response on or before October 19, 2007.
Should you have any questions on the above, please do not hesitate to contact me at (508) 293-6158.
Sincerely,
/s/ Rachel C. Lee
Rachel C. Lee
Senior Corporate Counsel
