December 26, 2007
VIA ELECTRONIC TRANSMISSION
Mr. Craig Slivka, Attorney Advisor
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| RE: | EMC Corporation | |
| Definitive 14A | ||
| Filed March 27, 2007 | ||
| File No. 001-09853 |
Dear Mr. Slivka:
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 December 14, 2007, to Joseph M. Tucci, Chairman, President and Chief Executive Officer of EMC Corporation. We will provide our response on or before January 11, 2008.
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 |
