<SEC-DOCUMENT>0000880446-14-000042-index.html : 20141204
<SEC-HEADER>0000880446-14-000042.hdr.sgml : 20141204
<ACCEPTANCE-DATETIME>20141204160246
ACCESSION NUMBER:		0000880446-14-000042
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20141204
ITEM INFORMATION:		Results of Operations and Financial Condition
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20141204
DATE AS OF CHANGE:		20141204

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VITESSE SEMICONDUCTOR CORP
		CENTRAL INDEX KEY:			0000880446
		STANDARD INDUSTRIAL CLASSIFICATION:	SEMICONDUCTORS & RELATED DEVICES [3674]
		IRS NUMBER:				770138960
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-31614
		FILM NUMBER:		141266504

	BUSINESS ADDRESS:	
		STREET 1:		4721 CALLE CARGA
		CITY:			CAMARILLO
		STATE:			CA
		ZIP:			93012
		BUSINESS PHONE:		8053883700

	MAIL ADDRESS:	
		STREET 1:		4721 CALLE CARGA
		CITY:			CAMARILLO
		STATE:			CA
		ZIP:			93012
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>form8-k120414.htm
<DESCRIPTION>CURRENT REPORT
<TEXT>
Document 1 - file: form8-k120414.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>exhibit99120414.htm
<DESCRIPTION>PRESS RELEASE OF THE REGISTRANT
<TEXT>
Document 2 - file: exhibit99120414.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>g49621mm01i001a01a01.jpg
<TEXT>
Document 3 - file: g49621mm01i001a01a01.jpg

</DOCUMENT>
</SEC-DOCUMENT>