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Sun Microsystems, Inc. 4150 Network Circle, Santa Clara, CA 95054 |
February 13, 2007
Via EDGAR and Facsimile
United State Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, NW
Washington DC 20549
Attention: Christine Davis, Staff Accountant
| Re: | Sun Microsystems, Inc. | |
| Form 10-K for the Fiscal Year Ended June 30, 2006 | ||
| Filed September 8, 2006 | ||
| File No. 000-15086 |
Dear Ms. Davis:
Sun Microsystems, Inc. has received the letter of the staff of the Securities and Exchange Commission dated February 5, 2007 related to the Annual Report on Form 10-K for the fiscal year ended June 30, 2006. As we discussed, we will respond to the letter no later than February 23, 2007.
Please call me at (650) 786-2298 if you have any questions concerning this matter.
| Sincerely, |
| /s/ CRAIG NORRIS |
| Craig Norris |
| Director of Corporate Securities |