December 27, 2011
Securities and Exchange Commission
Division of Corporate Finance
Attention: Kathleen Collins, Accounting Branch Chief
100 F Street, N.E.
Washington, D.C. 20549
| RE: | CommVault Systems, Inc. | |
| Form 10-K for the Fiscal Year Ended March 31, 2011 | ||
| Filed May 17, 2011 | ||
| File No. 001-33026 |
Dear Ms. Collins:
We are in receipt of the Commissions’ comment letter, dated December 23, 2011 addressed to Louis Miceli, Chief Financial Officer of CommVault Systems, Inc. (“CommVault”), related to the above-referenced filing. Consistent with our discussions with your staff on December 23, 2011, please let this letter serve as further confirmation of our intention to respond to your letter by January 24, 2012.
Should you have any questions regarding the foregoing, please contact Louis Miceli, Vice President and Chief Financial Officer, at (732) 870-4004.
| Very truly yours, |
| /s/ N. Robert Hammer |
| N. Robert Hammer |
| Chairman, President and Chief Executive Officer |
| cc: | Melissa Kindelan, Securities and Exchange Commission |
2 Crescent Place — Oceanport, NJ 07757 — p: 732.870.4000 — f: 732.870.4622 — e: bhammer@commvault.com