<SEC-DOCUMENT>0001193125-21-317088.txt : 20220223
<SEC-HEADER>0001193125-21-317088.hdr.sgml : 20220223
<ACCEPTANCE-DATETIME>20211102170732
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-21-317088
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20211102

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CISCO SYSTEMS, INC.
		CENTRAL INDEX KEY:			0000858877
		STANDARD INDUSTRIAL CLASSIFICATION:	COMPUTER COMMUNICATIONS EQUIPMENT [3576]
		IRS NUMBER:				770059951
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0730

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		170 WEST TASMAN DR
		CITY:			SAN JOSE
		STATE:			CA
		ZIP:			95134-1706
		BUSINESS PHONE:		4085264000

	MAIL ADDRESS:	
		STREET 1:		170 WEST TASMAN DR
		CITY:			SAN JOSE
		STATE:			CA
		ZIP:			95134-1706

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CISCO SYSTEMS INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML><HEAD>
<TITLE>CORRESP</TITLE>
</HEAD>
 <BODY BGCOLOR="WHITE">


<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt;margin-bottom:0pt">


<IMG SRC="g177265dsp0000002.jpg" ALT="LOGO">
 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">November&nbsp;2, 2021 </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>By
EDGAR Submission </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">U.S. Securities and Exchange Commission </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street, N.E. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Attn: Mitchell Austin, Staff Attorney, Division of Corporation Finance </P> <P STYLE="font-size:18pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B>Re:</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>Cisco Systems, Inc. </B></P></TD></TR></TABLE>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B>Form <FONT STYLE="white-space:nowrap">10-K</FONT> for the Fiscal Year Ended July&nbsp;31, 2021 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Filed September&nbsp;9, 2021 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>File <FONT STYLE="white-space:nowrap">No.&nbsp;001-39940</FONT> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Dear Mr. Austin: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">We are in receipt of the
letter, dated October&nbsp;28, 2021, from the staff of the U.S. Securities and Exchange Commission with respect to the above-referenced filing by Cisco Systems, Inc. Per my voicemail left with Mr.&nbsp;Austin on November&nbsp;2, 2021, in order to
ensure ample time to provide you with thorough responses, we anticipate providing a complete response to the comment letter no later than November&nbsp;24, 2021. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">If you have any questions regarding the foregoing responses or otherwise, please do not hesitate to call me at (408) <FONT
STYLE="white-space:nowrap">526-7815.</FONT> </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="40%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt">


<TR>

<TD WIDTH="100%"></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Sincerely,</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Prat S. Bhatt</P></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Prat S. Bhatt</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Senior Vice President and Chief Accounting Officer</TD></TR>
</TABLE></DIV> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left">cc:</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Anna Abramson, Staff Attorney, Division of Corporation Finance </P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right">Cisco Systems, Inc. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right">170 West Tasman
Drive </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right">San Jose, CA 95134-1706 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right">Phone: 408 526-4000 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right">Fax: 408
526-4100 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right">www.cisco.com </P>
</DIV></Center>

</BODY></HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g177265dsp0000002.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 g177265dsp0000002.jpg
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M 0$! 0$! 0        $" P0%!@<("0H+$  " 0,# @0#!04$!    7T! @,
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GHZDW-]3Z'#T50I1IKH6:S-PH * "@ H * "@ H * "@ H * /__9

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
