-----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, HqWef1x56+/OQy1xC9H3QlEzzbtkYlFoktDnBqdGaKbrV+Q2wult0DxCf4xJWw67 3sTYCStNnjguLvMb6paOzA== 0000891618-05-000354.txt : 20060705 0000891618-05-000354.hdr.sgml : 20060704 20050512215246 ACCESSION NUMBER: 0000891618-05-000354 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050512 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SONICWALL INC CENTRAL INDEX KEY: 0001093885 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-BUSINESS SERVICES, NEC [7389] IRS NUMBER: 770270079 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1160 BORDEAUX DRIVE CITY: SUNNYVALE STATE: CA ZIP: 94089 BUSINESS PHONE: 4087459600 MAIL ADDRESS: STREET 1: 5400 BETSY ROSS DR CITY: SANTA CLARA STATE: CA ZIP: 95054 CORRESP 1 filename1.htm corresp
 

May 12, 2005

Via EDGAR
Ms. Kristina Beshears
Staff Accountant
United States Securities and Exchange Commission
Division of Corporate Finance
Washington, D.C. 20549

     
Re:
  Item 4.02, Form 8-K (Filed May 2, 2005)
File No. 000-27723

Dear Ms. Beshears:

The purpose of this letter is to respond to your letter of May 6, 2005.

On May 11, 2005, we filed with the Securities and Exchange Commission on Form 12b-25 a notification of late filing of our From 10-Q for the first fiscal quarter ended on March 31, 2005.

In Part III of that notification, we reported “Because of the substantial amount of time and effort required to complete the restatement of its financial statements for the year ended December 31, 2004, the Company is unable to file its Form 10-Q for the period ended March 31, 2005 with the Commission by the prescribed filing date of May 10, 2005 without unreasonable effort or expense.”

In response to question 2 of Part IV of that notification, we reported that “The Company expects to file these amended reports concurrently with the filing of its Form 10-Q for the period ended March 31, 2005.”

In accordance with the rules associated with the filing of Form 12b-25, we expect our Form 10-Q for the period ended March 31, 2005 as will as the amended reports for the year ended December 31, 2004 to be filed concurrently and on or before the fifth calendar day following the prescribed due date.

 

 

In responding to your inquiry, the Company acknowledges that it is responsible for the adequacy of the disclosure in our filings, that staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filings and that the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

If you have any further questions, please contact me.

Sincerely,
SonicWALL, Inc.

/s/ Robert D. Selvi

Robert D. Selvi
Vice President & Chief Financial Officer

 

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