[Sonic Solutions Letterhead]
October 7, 2005
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Attn: | Mr. Brad Skinner |
Ms. Christine Davis
Mr. Mark Kronforst
| RE: | Sonic Solutions |
Form 10-K for Fiscal Year Ended March 31, 2005 Filed June 29, 2005
Form 10-Q for Fiscal Quarter Ended June 30, 2005 Filed August 15, 2005
Form 8-K Filed May 17, 2005 and August 16, 2005
File No. 000-23190
Ladies and Gentlemen:
In connection with the response on behalf of Sonic Solutions (the “Company”) to the staff’s comments set forth in its letter dated September 26, 2005, the Company acknowledges and agrees that:
| • | the 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 |
| • | the Company may not assert staff comment as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Sincerely,
| Sonic Solutions | ||
| By: | /s/ A. Clay Leighton | |
| Its: | Executive Vice President and CFO | |
