Finisar Corporation
1389 Moffett Park Drive
Sunnyvale, CA 94089
November 3, 2008
U.S. Securities & Exchange Commission
Division of Corporation Finance
100 F Street NE
Washington, D.C. 20549
Attn: Mr. Gabriel Eckstein
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Re: |
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Finisar Corporation (the Company)
Registration Statement on Form S-1 (File No. 333-148150)
Filed on December 19, 2007
Application for Withdrawal of Registration Statement |
Dear Mr. Eckstein:
Pursuant to Rule 477 of the Securities Act of 1933, as amended, we hereby request withdrawal
of the Companys Registration Statement on Form S-1 (File No. 333-148150) (the Registration
Statement). The Registration Statement was filed to register shares of the Companys common stock
issuable upon the conversion of the Companys 21/2% convertible senior subordinated notes due 2010
(the Notes) issued in October 2006. The Companys obligation to maintain a registration
statement covering the common stock issuable upon conversion of the Notes lapsed on October 12,
2008, and the registration of the underlying shares that were issuable upon conversion of the Notes
is no longer needed. No securities were issued pursuant to the Notes.
Should you have any questions concerning the foregoing, please contact the undersigned at
(408) 542-4102 or Joe C. Sorenson of DLA Piper US LLP, the Companys legal counsel at (703)
773-4130.
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Very truly yours,
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/s/ Stephen K. Workman
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Stephen K. Workman |
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Chief Financial Officer and Secretary |
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