-----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, D2D7xM6fkbr7Gzr0N08AwnHSLLqvxEZOqcb9v3opmjNzYbhYuo+N0rCH3WOPKv9d as9wH+zMWKnWFsg79eRqng== 0000891020-07-000089.txt : 20070525 0000891020-07-000089.hdr.sgml : 20070525 20070403164955 ACCESSION NUMBER: 0000891020-07-000089 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070403 FILER: COMPANY DATA: COMPANY CONFORMED NAME: F5 NETWORKS INC CENTRAL INDEX KEY: 0001048695 STANDARD INDUSTRIAL CLASSIFICATION: COMPUTER COMMUNICATIONS EQUIPMENT [3576] IRS NUMBER: 911714307 STATE OF INCORPORATION: WA FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 401 ELLIOT AVE WEST STREET 2: STE 500 CITY: SEATTLE STATE: WA ZIP: 98119 BUSINESS PHONE: 2062725555 MAIL ADDRESS: STREET 1: 401 ELLIOT AVE WEST STREET 2: STE 500 CITY: SEATTLE STATE: WA ZIP: 98119 FORMER COMPANY: FORMER CONFORMED NAME: F5 LABS INC DATE OF NAME CHANGE: 19990305 CORRESP 1 filename1.htm corresp
 

April 3, 2007
Mr. Mark Kronforst
Accounting Branch Chief
Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, DC 20549
     
Re:
  F5 Networks, Inc.
 
  Form 10-K/A for the fiscal year ended September 30, 2005
 
  Filed December 12, 2006
 
  File No. 000-26041
Dear Mr. Kronforst,
This letter will confirm that on Tuesday, April 3, 2007, F5 Networks, Inc. filed Amendment No. 3 on Form 10-K/A for the fiscal year ended September 30, 2005 (“Third Amendment”). As referenced in your letter dated March 6, 2007, the Third Amendment includes the restated interim balance sheet disclosures for the full two-year period ended September 30, 2005 and the information required by paragraph 45.c.2 of FASB Statement No. 123, Accounting for Stock-Based Compensation, as clarified and amended by FASB Statement No. 148. The restated interim balance sheet disclosures are set forth at pages 41 and 42 of the Third Amendment. The information required by paragraph 45.c.2 is set forth at pages 2 and 18 of the Third Amendment. In addition, the Third Amendment includes updated certifications from our Chief Executive Officer and Chief Accounting Officer as Exhibits 31.1, 31.2 and 32.1.
At the direction of Ms. Davis, this letter is being filed on EDGAR under submission type: CORRESP.
Please contact me if you have any questions regarding this matter. My direct line here at F5 Networks, Inc. is 206-272-6462, email j.christianson@f5.com.
Sincerely,
/s/Jeffrey A. Christianson
Jeffrey A. Christianson
Sr. Vice President and General Counsel
cc:     Christine Davis, Staff Accountant — Via Facsimile 202-772-9210

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