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United States securities and exchange commission logo





                             October 28, 2021

       Charles H. Robbins
       Chair and Chief Executive Officer
       Cisco Systems, Inc.
       170 West Tasman Drive
       San Jose, California

                                                        Re: Cisco Systems, Inc.
                                                            Form 10-K for
Fiscal Year Ended July 31, 2021
                                                            Response dated
October 12, 2021
                                                            File No. 001-39940

       Dear Mr. Robbins:

              We have reviewed your October 12, 2021 response to our comment
letter and have the
       following comments. In some of our comments, we may ask you to provide
us with information
       so we may better understand your disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

             After reviewing your response to these comments, we may have
additional
       comments. Unless we note otherwise, our references to prior comments are
to comments in our
       September 15, 2021 letter.

       Response dated October 12, 2021

       Risk Factors, page 13

   1.                                                   Your response to prior
comment 2 states that you actively monitor and assess your
                                                        material litigation
risks in advance of each filing and that your assessments to date have
                                                        concluded that you are
not subject to material litigation risks related to climate change.
                                                        Please tell us about
any litigation risks related to climate change that were included in
                                                        your most recent
assessment and explain how you analyzed the materiality of these risks.
       Management   s Discussion and Analysis of Financial Condition and
Results of Operations, page
       30

   2.                                                   Your response to prior
comment 3 refers to pending and existing climate change-related
                                                        legislation,
regulations, or international accords. Explain in greater detail how you
 Charles H. Robbins
Cisco Systems, Inc.
October 28, 2021
Page 2
      determined whether these laws and regulations are reasonably likely to
have a material
      effect on you and how you assessed your compliance with any requirements
thereunder.
      Also, tell us how you considered providing disclosure regarding the
difficulties involved
      in assessing the timing and effect of pending climate-related laws or
regulations.
3.    Your response to prior comment 4 states that your climate-related
projects have not
      required material capital expenditures, individually or in the aggregate,
or otherwise been
      material. In order to better understand your response, please tell us
about your capital
      expenditures related to climate-related projects (including
quantification of amounts
      incurred) and explain how you assessed the materiality of these
expenditures. In addition,
      please tell us more about how you considered providing disclosure
quantifying the
      estimated costs of reaching net zero greenhouse gas emissions, which you
discuss in the
      introduction of your response, and explain how you analyzed the
materiality of these
      costs.
4.    Your response to prior comment 5 states that you have not experienced
material indirect
      consequences of climate-related regulation or business trends. It appears
that your
      response is conclusory in nature and does not adequately address the
individual items in
      our prior comment. Please describe the indirect consequences you
considered in your
      analysis and explain how you concluded they were not material.
5.    Your response to prior comment 6 states that you have not experienced
material impacts
      from the matters listed in our comment. Please explain whether you have
experienced
      physical effects of climate change on your operations or results and, if
so, how you
      assessed the materiality of such effects. Please quantify weather-related
damages to your
      property or operations, discuss how weather-related impacts have affected
or may affect
      your customers and suppliers and discuss any weather-related impacts on
the cost or
      availability of insurance.
6.    Your response to prior comment 7 states that you have not experienced any
material
      compliance costs related to new laws and regulations in response to
climate
      change. Please tell us about compliance costs related to new laws and
regulations in
      response to climate change that you have incurred and explain how you
analyzed the
      materiality of these costs.
       Please contact Mitchell Austin, Staff Attorney, at (202) 551-3574 or
Anna Abramson,
Staff Attorney, at (202) 551-4969 with any questions.



                                                           Sincerely,
FirstName LastNameCharles H. Robbins
                                                           Division of
Corporation Finance
Comapany NameCisco Systems, Inc.
                                                           Office of Technology
October 28, 2021 Page 2
cc:       Evan Sloves, Esq.
FirstName LastName
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