-----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,
 U0owh35Wj8yAR0dO6EfDi6QGzp4dBldFBlWLPgi9L26msWMKkuud8iUXsLrVcB18
 204N8YmpRmt8v5G01aw04Q==

<SEC-DOCUMENT>0000000000-07-038745.txt : 20071012
<SEC-HEADER>0000000000-07-038745.hdr.sgml : 20071012
<ACCEPTANCE-DATETIME>20070808182615
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-07-038745
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070808

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SYBASE INC
		CENTRAL INDEX KEY:			0000768262
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		IRS NUMBER:				942951005
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		ONE SYBASE DRIVE
		CITY:			DUBLIN
		STATE:			CA
		ZIP:			94568
		BUSINESS PHONE:		9252365000

	MAIL ADDRESS:	
		STREET 1:		ONE SYBASE DRIVE
		CITY:			DUBLIN
		STATE:			CA
		ZIP:			94568
PUBLIC REFERENCE ACCESSION NUMBER:		0000950134-07-004574
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>sybaselet2.pdf
<DESCRIPTION>ACCT LETTER 12/31/06 FORM 10-K REV RESPONSE #2 COLLINS
<TEXT>
<PDF>
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