-----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,
 WusogpdBXelQHBREZBkJH9JWX1ejw0rOGym+DYTX2i5PaaHxB2NSHpFy8aiPCRn/
 fESJz3V4njLsPyg/Y3Am3A==

<SEC-DOCUMENT>0000000000-08-011518.txt : 20080407
<SEC-HEADER>0000000000-08-011518.hdr.sgml : 20080407
<ACCEPTANCE-DATETIME>20080305110800
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-08-011518
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20080305

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			POLYCOM INC
		CENTRAL INDEX KEY:			0001010552
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE & TELEGRAPH APPARATUS [3661]
		IRS NUMBER:				943128324
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		4750 WILLOW ROAD
		CITY:			PLEASANTON
		STATE:			CA
		ZIP:			94588-2708
		BUSINESS PHONE:		9259246000

	MAIL ADDRESS:	
		STREET 1:		4750 WILLOW RD
		CITY:			PLEASANTON
		STATE:			CA
		ZIP:			94588
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
<PDF>
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end
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