August 29, 2007

VIA EDGAR

Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Kathleen Collins, Accounting Branch Chief

Re: Symantec Corporation
Form 10-K for the fiscal year ended March 31, 2006
Filed June 9, 2006
File No. 000-17781

Ladies and Gentlemen:

     The Company is requesting confidential treatment of the information provided to the Staff set forth in Attachments A and B to this letter (as detailed in the Company’s written confidential treatment request accompanying Attachments A and B, which has been submitted under separate cover), pursuant to Regulation 200.83 of the Commission (17 C.F.R. §200.83).

*****

     Please direct any comments or questions regarding this filing to me at (408) 517-1337 or to George Harrington, Chief Accounting Officer of the Company, at (408) 517-7300.

Very truly yours,
 

/s/ Gregory M. King  

Gregory M. King
Director, Legal 

Exhibits:

Attachment A (provided under separate cover)
Attachment B (provided under separate cover)