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Sun Microsystems, Inc. 4150 Network Circle, Santa Clara, CA |
February 3, 2009
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Attn.: Mark Shannon, Staff Accountant
100 F Street, NE
Washington D.C. 20549
| Re: | Sun Microsystems, Inc. |
| Form 10-K for the Fiscal Year Ended June 30, 2008 |
| Filed August 29, 2008 |
| Definitive Proxy Statement on Schedule 14A |
| Filed September 24, 2008 |
| Form 10-Q for the Fiscal Quarter Ended September 28, 2008 |
| Filed November 5, 2008 |
| Form 8-K Filed January 27, 2009 |
| File No. 000-15086 |
Dear Mr. Shannon
Sun Microsystems, Inc. has received the letter of the staff of the Securities and Exchange Commission dated January 30, 2009 related to the above-listed filings. As we discussed, we will respond to the letter no later than February 27, 2009.
Please call me at (650) 960-1300 if you have any questions concerning this matter.
| Sincerely, |
| /s/ Craig Norris |
| Craig Norris |
| Vice President, Corporate Law, and |
| Assistant Secretary |