120 Rose Orchard Way San Jose, CA 85134 USA phone 1-408-943-0777 fax 1-408-944-1770 |
||
www.harrisstratex.com |
||
Juan B. Otero Vice President, General Counsel & Secretary |
juan.otero@hstx.com |
Re: | Harris Stratex Networks, Inc. Item 4.02 Form 8-K Filed July 30, 2008 File No. 001-33278 |
1. | Please tell us how, and when, you will file your amendments. In this regard we note that you intend to file your amendments as may be required as soon as practicable. |
| Amended Quarterly Reports on Form 10-Q for each of our fiscal quarters ended September 28, 2007, December 28, 2007 and March 28, 2008, respectively; and | ||
| Amended Annual Report on Form 10-K for our 2007 fiscal year. |
2. | Please revise your filing to disclose the amount(s) of the errors applicable to each period that you intend to amend. |
| Harris Stratex is responsible for the adequacy of the disclosure in its filing; | ||
| Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and | ||
| Harris Stratex may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Very truly yours, /s/ Juan Otero Juan Otero, Esq. Vice President, General Counsel & Secretary |
cc: | Sarah A. Dudash, Chief Financial Officer Bart Deamer, Esq., Bingham McCutchen LLP |