CORRESP 1 filename1.htm Correspondence

August 1, 2011

By Electronic Submission

Mr. Patrick Gilmore

Accounting Branch Chief

Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E.

Washington, D.C. 20549

 

  Re: Red Hat, Inc.

Form 10-K for the Fiscal Year Ended February 28, 2011

Filed April 29, 2011

File No. 001-33162

Dear Mr. Gilmore:

Thank you for your letter dated July 19, 2011.

In your letter you seek a response from the Company within ten business days from the date of your letter (i.e., August 2, 2011) or an indication from the Company as to when it intends to provide you with a response.

Given our need to coordinate input from individuals whose recent availability has been limited, we respectfully request an extension of five business days. If granted, this requested extension would result in our submission of a response on or before August 9, 2011.

Please contact me at (919) 754-4340 if you would like to discuss this request. We appreciate your consideration.

 

Sincerely,
R. Brandon Asbill
Assistant General Counsel
Red Hat, Inc.

 

cc:    Joyce Sweeney
   Staff Accountant
   Securities and Exchange Commission