Eric C. Jensen | VIA EDGAR |
T: +1 650 843 5049 |
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ejensen@cooley.com |
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March 8, 2012
Kathleen Collins
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
RE: Adobe Systems Incorporated
Form 10-K for Fiscal Year Ended December 2, 2011
Filed January 26, 2012
File No. 000-15175
Dear Ms. Collins:
Pursuant to this letter, we confirm to the U.S. Securities and Exchange Commission (the “Commission”) that Adobe Systems Incorporated will respond to the comments contained in the Commission’s letter of March 1, 2012, on or prior to March 29, 2012. Please call me at (650) 843-5049 with any questions or concerns regarding this matter.
Regards, |
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/s/ Eric C. Jensen |
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Eric C. Jensen |
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cc: | Melissa Kindelan, U.S. Securities and Exchange Commission |
| Mark Garrett, Adobe Systems Incorporated |
| Karen Cottle, Adobe Systems Incorporated |
| Justin Judd, Adobe Systems Incorporated |
Five Palo Alto Square, 3000 El Camino Real, Palo Alto, CA 94306-2155 T: (650) 843-5000 F: (650) 849-7400 www.cooley.com