January 19, 2007 Charles J. Bair

T: (858) 550-6142
cbair@cooley.com

Via EDGAR and FedEX

United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Mail Stop 4561
Washington, D.C. 20549
Attention: Craig Wilson, Senior Assistant Chief Accountant

Re: Dot Hill Systems Corp. Form 10-Q for the Fiscal
Quarter Ended September 30, 2006
Filed November 9, 2006
File No. 001-13317

Dear Ladies and Gentlemen:

Dot Hill Systems Corp. (the “Company”) is in receipt of the comments from the Securities and Exchange Commission (the “Commission”) staff (the “Staff”) by letter dated January 5, 2007 (the “Comment Letter”) with respect to the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended September 30, 2006 filed with the Commission on November 9, 2006..

As discussed orally with the Staff, the Company is not able to respond to the Comment Letter within the 10 business days requested by the Staff, and is hereby requesting an extension of the time period for responding to the Staff’s comments to Friday, February 2, 2007. Please direct any comments or questions regarding this request to me at (858) 550-6142.

Sincerely,

Cooley Godward Kronish LLP

/s/ Charles J. Bair

Charles J. Bair

cc: Marc Thomas, Senior Staff Accountant
Christine Davis, Staff Accountant
Dana W. Kammersgard, Dot Hill Systems Corp
Hanif I. Jamal, Dot Hill Systems Corp.