CORRESP
September 19, 2006
Securities and Exchange Commission
Division of Corporation Finance
Judiciary Plaza
450 Fifth Street, N.W.
Washington D.C. 20549
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Re: |
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CommVault Systems, Inc. (the Company)
Registration Statement on Form S-1 (File No. 333-132550) |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned hereby join in
the request of the Company that the effective date of the Registration Statement be accelerated so
that the Registration Statement may become effective by 3:00 p.m. EST on the Thursday of September
21, 2006 or as soon thereafter as practicable.
Sincerely,
CREDIT SUISSE SECURITIES (USA) LLC
GOLDMAN, SACHS & CO. INCORPORATED
As Representatives
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By:
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Credit Suisse Securities (USA) LLC |
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/s/ Conrad Rubin |
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Name:
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Conrad Rubin |
Title:
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Director and Counsel |