-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, AEL2mgXH2QC6M7aYFk5YHjdPQgIhMQmEn9vnWjLMv6fTbKz32drLyxDaXP+dBBo0 Bi+ny+qpvK20L93YNBHjPQ== 0001104659-05-034136.txt : 20060911 0001104659-05-034136.hdr.sgml : 20060911 20050726154944 ACCESSION NUMBER: 0001104659-05-034136 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050726 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ZORAN CORP \DE\ CENTRAL INDEX KEY: 0001003022 STANDARD INDUSTRIAL CLASSIFICATION: SEMICONDUCTORS & RELATED DEVICES [3674] IRS NUMBER: 942794449 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1390 KIFER ROAD CITY: SUNNYVALE STATE: CA ZIP: 94086 BUSINESS PHONE: 4085236500 MAIL ADDRESS: STREET 1: 1390 KIFER ROAD CITY: SUNNYVALE STATE: CA ZIP: 94086 CORRESP 1 filename1.htm

 

July 26, 2005

 

VIA Federal Express and EDGAR

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C.  20549

 

Attention:  Kevin Vaughn, Reviewing Accountant

 

Re:          Zoran Corporation.

Comments on Form 10-K for the year ended December 31, 2004 and related filings

File No. 000-27246

 

Dear Mr. Vaughn:

 

Reference is made to the letter, dated June 21, 2005, addressed to Mr. Karl Schneider, Chief Financial Officer, of Zoran Corporation (the “Company”), regarding the above-referenced filings.

 

Subsequent to our previously written response to you which we furnished on July 12, 2005 and the follow up discussions with yourself and Tom Dyer regarding our response to question #2 of the referenced letter, the Company has decided that it will no longer include non-GAAP statements of operations in future filings.

 

Please call me with any questions regarding this response at (408) 523-6500.

 

Sincerely,

 

 

Karl Schneider

Senior Vice President of Finance and Chief Financial Officer

 

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