March 21, 2012
Via EDGAR & Overnight Delivery
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3628
| Attn: | Cecilia Blye, Chief, Office of Global Security Risk Pradip Bhaumik, Special Counsel, Office of Global Security Risk Barbara Jacobs, Assistant Director, Office of Corporation Finance | |||
| Re: | NetApp, Inc. Form 10-K for the Fiscal Year Ended April 29, 2011 Filed June 23, 2011 File No. 0-27130 | |||
Ladies and Gentlemen:
As a follow up to my colleague Steve Bochner’s discussion with Mr. Bhaumik on March 20, 2012 regarding the timing of NetApp, Inc.’s (the “Company”) response to your letter dated December 15, 2011 regarding the above-referenced filing, we are advised by the Company that the Company is in the final stages of its review of the matters addressed in the Staff’s comment letter and will respond as promptly as practicable but in no event later than April 23, 2012. If you have any questions or wish to discuss this request further, please call me at (650) 565-3591. Thank you for your assistance.
| Sincerely, |
| WILSON SONSINI GOODRICH & ROSATI |
| Professional Corporation |
| /s/ Nathaniel P. Gallon
Nathaniel P. Gallon |
| cc: | Deanna Butler, Senior Director Legal, NetApp, Inc. | |
| Steven E. Bochner, Wilson Sonsini Goodrich & Rosati, P.C. |