March 23, 2020

Prat Bhatt
SVP, Chief Accounting Officer
Cisco Systems, Inc.
170 West Tasman Drive
San Jose, California 95134-1706

       Re: Cisco Systems, Inc.
           Form 10-K for the Fiscal Year Ended July 27, 2019
           Filed on September 5, 2019
           Form 8-K filed February 12, 2020
           File No. 000-18225

Dear Mr. Bhatt:

        We have limited our review of your filing to the financial statement
and related
disclosures and have the following comment. In our comment, we may ask you to
provide us
with information so we may better understand your disclosure.

       Please respond to this comment within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this comment, we may have additional
comments.

Form 8-K filed on February 12, 2020

Ex-99.1 CISCO REPORTS SECOND QUARTER EARNINGS , page 1

1.    In your earnings press release, we note your presentation of Non-GAAP
Diluted Earnings
      per Share. Please address the following:

           Please provide a reconciliation of this non-GAAP measure to the most
directly
           comparable GAAP measure, Diluted EPS, in a more prominent manner,
such as a
           tabular presentation, in accordance with Item 10(e)(1)(i) of
Regulation S-K.
           We note you provide a summary statement that Non-GAAP EPS increased
5% year
           over year without equally prominent disclosure of the comparable
GAAP EPS
           measures. Please revise accordingly. Reference is made to Question
102.10 of our
           Non-GAAP Financial Measures Compliance & Disclosure Interpretations.
           Please revise your future non-GAAP presentations, including
disclosures filed in
           quarterly earnings releases on Form 8-K, accordingly.
 Prat Bhatt
Cisco Systems, Inc.
March 23, 2020
Page 2



       In closing, we remind you that the company and its management are
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
absence of action by the staff.

       You may contact Becky Chow, Staff Accountant, at (202) 551-6524 or Craig
Wilson,
Senior Advisor, at (202) 551-3226 with any questions.




FirstName LastNamePrat Bhatt                              Sincerely,
Comapany NameCisco Systems, Inc.
                                                          Division of
Corporation Finance
March 23, 2020 Page 2                                     Office of Technology
FirstName LastName