October 6, 2006
Ms. Barbara C. Jacobs
Assistant Director
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Assistant Director
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Re: | Exabyte Corporation | |
Preliminary Proxy Statement on Schedule 14A | ||
Filed on October 3, 2006 | ||
File No. 0-33231 |
Dear Ms. Jacobs:
We have received your comment letters dated September 28, 2006 and October 4, 2006 regarding Exabyte Corporation’s Preliminary Proxy Statement on Schedule 14A (File No. 0-33231). In response to your request in such letters, we acknowledge the following:
• | our company is responsible for the adequacy and accuracy of the disclosure in the filing; |
• | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
• | our company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Please contact the undersigned with any question regarding the above matters.
Exabyte Corporation | ||||
By: | /s/ Carroll A. Wallace | |||
Carroll A. Wallace | ||||
Chief Financial Officer | ||||
2108 55th Street • Boulder, Colorado 80301 • Phone 303.442.4333 • 1.800.EXABYTE • Fax 303.417.7170 • www.exabyte.com