October 29, 2010
VIA EDGAR
Ms. Kathleen Collins
Accounting Branch Chief
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, NE
Washington, D.C. 20549-6010
| Re: | Cray Inc. |
Form 10-K for the Fiscal Year Ended December 31, 2009
Filed March 16, 2010
Form 10-Q for Fiscal Quarter Ended June 30, 2010
Filed August 6, 2010
File No. 000-26820
Dear Ms. Collins:
Cray Inc. requests additional time to respond to the follow-up comment letter of the staff of the Securities and Exchange Commission dated October 1, 2010, in connection with the above-referenced filings and would expect to be in a position to respond by November 12, 2010.
Please direct any questions or comments regarding this letter to the undersigned by telephone at (206) 701-2168 or by facsimile at (206) 701-2218. Thank you for your assistance.
Respectfully yours,
/s/ Brian Henry
Brian Henry
Executive Vice President and
Chief Financial Officer
| cc: | Melissa Kindelan, Staff Accountant, Securities and Exchange Commission |
Matthew Crispino, Staff Attorney, Securities and Exchange Commission
David Orlic, Staff Attorney, Securities and Exchange Commission
Alan C. Smith, Fenwick & West LLP
