[Letterhead of Sybase, Inc.]

May 3, 2010

Via EDGAR

Kathleen Collins
Division of Corporation Finance
Securities and Exchange Commission
One Station Place
100 F Street, N.E.
Washington, D.C. 20549-4561

Re: Sybase, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2009
Filed February 26, 2010
File No. 001-16493

Dear Ms. Collins:

Sybase has received your April 19, 2010 letter and is working to respond to the questions set forth in the letter. We anticipate providing our response on or before May 24, 2010.

Sincerely,

/s/ Dan Cohen  

Dan Cohen 

Corporate Counsel