corresp
VIA EDGAR
March 30,
2007
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ATTN:
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Mr. Craig Wilson |
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Mr. Chris White |
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Re:
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Network Appliance, Inc. |
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Review of Form 10-K for the
fiscal year ended April 30, 2005; Form 10-K for the fiscal year ended April 30, 2006;
Form 10-Q for Quarterly Period Ended July 28, 2006;
Form 10-Q for Quarterly Period Ended October 27, 2006 |
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File No. 000-27130 |
Dear Mr. White:
Reference is made to the
comment letter received from
the Securities and Exchange Commission (the Commission)
dated February 7, 2007 by Network
Appliance, Inc. (the Company) regarding the
Commissions review of the above-referenced filings. Your office
originally granted us an extension to file our response letter by
March 30, 2007. However, in
light of our call with you yesterday, the Company will require
additional time in order to revise its response to reflect our
discussion with you yesterday. Therefore, the Company respectfully requests that it be granted an extension
until April 6, 2007 to provide a
response to the comment letter. Please contact the undersigned if you wish to discuss
our request for an
extension.
Sincerely,
/s/
Andrew Kryder
Andrew Kryder
Senior Vice President Legal and Tax
General Counsel
Network Appliance, Inc.
cc: Steve Bochner