corresp

-----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, VOCUKWKCEoJpYIOHuU16KE4daaOY+/6BGeCH3iT8QZRiA1JRkRuT3NawrOf2Sndt Y3z+qDpvVzvgVo0PitIIiQ== 0000950134-07-011811.txt : 20071012 0000950134-07-011811.hdr.sgml : 20071012 20070516203126 ACCESSION NUMBER: 0000950134-07-011811 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070516 FILER: 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: CORRESP 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 CORRESP 1 filename1.htm corresp

[Letterhead of Sybase, Inc.]

May 16, 2007

Kathleen Collins
Accounting Branch Chief
Securities and Exchange Commission
One Station Place
100 F Street, NE
Washington, D.C. 20549-4561


Re:		Sybase, Inc. Form 10-K for the Fiscal Year Ended December 31, 2006 Filed on March 1, 2007 Form 8-K dated April 26, 2007 File No. 001-16493

Dear Ms. Collins:

Per our telephone conversation today, we are requesting an extension through June 6, 2007 for our response to the comments set forth in your letter of May 14, 2007 to Sybase’s President and Chief Executive Officer, John Chen. We are seeking such an extension since our Chief Accounting Officer is on vacation starting tomorrow for a week, and we would like to have adequate time to put together a full response upon his return from vacation.

Sincerely,

/s/ Daniel R. Carl

Daniel R. Carl
General Counsel

Cc: Jeff Ross, Dan Cohen

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