900 South Capital of Texas Highway
Las Cimas IV, Fifth Floor
Austin, Texas 78746
June 9, 2011
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Attention: Melissa Feider, Division of Corporation Finance
Re: National Instruments Corporation
Form 10-K for fiscal year ended December 31, 2010
Commission File No. 0-25426
Ladies and Gentlemen:
On behalf of National Instruments Corporation (the “Company”), we are transmitting the Company’s Memorandum of Response (the “Response Letter”) to the additional comment of the Staff (the “Staff”) of the Securities and Exchange Commission contained in the Staff’s letter dated May 27, 2011 relating to the Company’s Form 10-K for the fiscal year ended December 31, 2010.
If you should have any questions regarding the Company’s Response Letter, please do not hesitate to contact the undersigned at (512) 338-5400.
Very truly yours,
WILSON SONSINI GOODRICH & ROSATI
Professional Corporation
/s/ J. Robert Suffoletta, Jr.
J. Robert Suffoletta, Jr.
Enclosure