Edgar Correspondence
October 10, 2008
Ms. Kathleen Collins
Accounting Branch Chief
Division of Corporation Finance
U.S. Securities and Exchange Commission
Room 4561
100 F Street, N.E.
Washington, D.C. 20549
Re: | Cray Inc. | |
| Form 10-K for the Year Ended December 31, 2007 | ||
| Filed March 11, 2008 | ||
| Definitive Proxy Statement Filed on March 31, 2008 | ||
| File No. 000-26820 |
Dear Ms. Collins:
We request an extension of the time to respond to your September 30, 2008, second comment letter to Wednesday, October 22, 2008. We appreciate the staff’s accommodation to our request.
This letter is being filed on EDGAR under submission type: CORRESP.
Yours truly,
Kenneth W. Johnson
Senior Vice President and General Counsel
| cc. | Jan Woo, Staff Attorney, SEC | |
| Peter J. Ungaro, President and Chief Executive Officer | ||
| Brian C. Henry, Executive Vice President and Chief Financial Officer | ||
| Cray Audit Committee | ||
| L. John Stevenson, Stoel Rives LLP | ||
| David C. Lee, Peterson Sullivan PLLC |
