May 25, 2012
Via EDGAR
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, Division 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:
Reference is made to the comment letter, dated May 11, 2012, received from the Securities and Exchange Commission (the “Commission”) by NetApp, Inc. (the “Company”) regarding the Commission’s review of the above-referenced filing. In its letter, the Commission requests a written response from the Company by May 25, 2012. The Company respectfully requests an extension of the response deadline to May 30, 2012. If you have any questions or wish to discuss this request, please call me at (650) 565-3591. Thank you for your assistance.
| Sincerely, | ||
| WILSON SONSINI GOODRICH & ROSATI | ||
| Professional Corporation | ||
| By: | /s/ Nathaniel P. Gallon | |
| Nathaniel P. Gallon | ||
| cc: | Deanna Butler, Senior Director Legal, NetApp, Inc. |
| Steven E. Bochner, Wilson Sonsini Goodrich & Rosati, P.C. |