[LETTERHEAD OF WIND RIVER]
July 26, 2007
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attn: | Kathleen Collins |
| Accounting Branch Chief |
Re: Wind River Systems, Inc. (“Wind River”)
Form 10-K for the Fiscal Year ended January 31, 2007 filed on May 1, 2007
Forms 8-K filed on March 8, 2007 and May 31, 2007
File No. 001-33061
Dear Ms. Collins:
We refer to the comments of the Staff of the Securities and Exchange Commission set forth in the letter from the Staff dated July 6, 2007 in connection with the above-referenced filings.
We respectfully advise the Staff that, due to the close of our pending quarter end on July 31, 2007 and scheduling, we do not anticipate responding to the Staff’s comments until approximately August 10, 2007.
Thank you very much for your courtesy and cooperation in this matter. Please direct any questions or comments regarding this matter to the undersigned (510-749-2155) or to Linda Shih, Vice President, Legal Affairs (510-749-2158).
Sincerely,
/s/ Ian Halifax
Ian Halifax
Senior Vice President of Finance and Administration, Chief Financial Officer and Secretary
