[Sybase Letterhead]

August 12, 2005

Ms. Maryse Mills-Apenteng
Securities and Exchange Commission
Division of Corporation Finance
1000 F. Street NW
Room 4561
Washington, DC 20549

Re: Sybase, Inc. Form S-3 Registration Statement, file number 333-124768, filed May 10, 2005, Amendment No. 2 filed August 12, 2005

ACCELERATION REQUEST
Requested Date:	August 15, 2005
Requested Time:	4:30 p.m., Eastern Daylight Time

Ladies and Gentlemen:

Sybase, Inc. (the “Company”) hereby requests acceleration of the effective date of the above-referenced Registration Statement so that the Registration Statement will be declared effective by the Commission as of 4:30 p.m. Eastern Daylight Time on August 15, 2005, or as soon thereafter as practicable. If you have any questions, please call me at (925) 236-5305.

Please advise me when the order permitting such Registration Statement to become effective is issued.

Sincerely,
SYBASE, INC.
By:	/s/ Dan Cohen
	Dan Cohen Corporate Counsel