<SEC-DOCUMENT>0000950123-11-094627.txt : 20111103
<SEC-HEADER>0000950123-11-094627.hdr.sgml : 20111103
<ACCEPTANCE-DATETIME>20111103085924
ACCESSION NUMBER:		0000950123-11-094627
CONFORMED SUBMISSION TYPE:	RW
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20111103
DATE AS OF CHANGE:		20111103

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SKYWORKS SOLUTIONS, INC.
		CENTRAL INDEX KEY:			0000004127
		STANDARD INDUSTRIAL CLASSIFICATION:	SEMICONDUCTORS & RELATED DEVICES [3674]
		IRS NUMBER:				042302115
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		RW
		SEC ACT:		
		SEC FILE NUMBER:	333-174953
		FILM NUMBER:		111176232

	BUSINESS ADDRESS:	
		STREET 1:		20 SYLVAN ROAD
		CITY:			WOBURN
		STATE:			MA
		ZIP:			01801
		BUSINESS PHONE:		6179355150

	MAIL ADDRESS:	
		STREET 1:		20 SYLVAN ROAD
		STREET 2:		20 SYLVAN ROAD
		CITY:			WOBURN
		STATE:			MA
		ZIP:			01801

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SKYWORKS SOLUTIONS INC
		DATE OF NAME CHANGE:	20020627

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ALPHA INDUSTRIES INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
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<TYPE>RW
<SEQUENCE>1
<FILENAME>a59697rwrw.htm
<DESCRIPTION>RW
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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>Skyworks Solutions, Inc.<BR>
20 Sylvan Road<BR>
Woburn, Massachusetts 01801</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt">November&nbsp;3, 2011
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U><B><I>Via EDGAR and Overnight Delivery</I></B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">U.S. Securities and Exchange Commission<BR>
Division of Corporation Finance<BR>
100 F Street, N.E.<BR>
Washington, DC 20549

</DIV>
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    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Attention:
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Amanda Ravitz<br>
Louis Rambo<br>
Kaitlin Tillan<br>
Kristin Lochhead<br></TD>
</TR>
<TR valign="bottom">
    <TD width="10%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="89%">&nbsp;</TD>
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<TR valign="bottom">
    <TD align="right" valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>Re:</B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><B>Skyworks Solutions, Inc.<br>
Registration Statement on Form&nbsp;S-4<br>
Filed June&nbsp;17, 2011<br>
and Amended by Amendments No.&nbsp;1 &#038; 2<br>
File No.&nbsp;333-174953</B></TD>
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</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Ladies and Gentlemen:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant
to Rule&nbsp;477 promulgated under the Securities Act of 1933, as
amended (the &#147;<U>Act</U>&#148;),
Skyworks Solutions, Inc. (&#147;<U>Skyworks</U>&#148; or the &#147;<U>Registrant</U>&#148;) hereby respectfully
requests that the Securities and Exchange Commission (the &#147;<U>Commission</U>&#148;) consent to the
withdrawal of the Registrant&#146;s Registration Statement on Form S-4, File No.&nbsp;333-174953 (together
with all amendments and exhibits thereto, the &#147;<U>Registration Statement</U>&#148;). The Registration
Statement is not effective and no securities have been issued pursuant to the Registration
Statement or otherwise in connection with the merger described in the Registration Statement.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Registrant is currently engaged in an arbitration in the Court of Chancery of the State of
Delaware against the other party to the proposed merger, Advanced Analogic Technologies
Incorporated (&#147;<U>AATI</U>&#148;). In this arbitration, the Registrant is seeking to be released from
its obligations to proceed with the transactions contemplated by the Registration Statement, while
AATI is seeking to compel Skyworks to consummate the transactions contemplated by the Merger
Agreement.<SUP style="FONT-size: 85%; vertical-align: text-top">1</SUP> Developments in the arbitration proceedings, claims made in those
proceedings, and information elicited in or since the commencement of those proceedings implicate
various disclosures made or required to be made in the Registration Statement. Among other things,
information has come to the attention of the Registrant that raise questions under
</DIV>


<DIV align="left">
<DIV style="font-size: 3pt; margin-top: 16pt; width: 18%; border-top: 1px solid #000000">&nbsp;</DIV>
</DIV>

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    <TD nowrap align="left"><SUP style="FONT-size: 85%; vertical-align: text-top">1</SUP></TD>
    <TD>&nbsp;</TD>
    <TD>Under Delaware law, the arbitration
proceedings are confidential, subject to other legal disclosure obligations,
including disclosure obligations under federal securities law). Discovery is
ongoing, and, as previously disclosed in the Registrant&#146;s Current Report on
Form 8-K dated October&nbsp;11, 2011, a hearing on the merits is scheduled to begin
in the last week of November.</TD>
</TR>

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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">





<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Generally
Accepted Accounting Principles (&#147;GAAP&#148;) as to AATI&#146;s
recording of certain revenue
that AATI reported for the quarter ended June&nbsp;30, 2011 &#151; revenue that is included in financial
statements that are set forth in (or incorporated by reference into) the Registration Statement and
in pro forma combined financial statements of AATI and the Registrant included in the Registration
Statement. Pending a final determination of the issues raised in the ongoing arbitration
proceedings (including determination of the proper accounting treatment of the revenue referred to
above), the Registrant believes that investors should not rely on the Registration Statement in
these circumstances, and that the withdrawal of the Registration Statement in its entirety is
therefore consistent with the public interest and the protection of investors.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If you have any questions or comments or require further information or documentation, please
contact Rod Howard of Wilmer Cutler Pickering Hale and Dorr LLP, the Company&#146;s outside counsel, at
(650)&nbsp;858-6020.
</DIV>

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    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Sincerely,<BR>
<BR>
SKYWORKS SOLUTIONS, INC.<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" style="border-bottom: 1px solid #000000" align="left">/s/ Mark V. B. Tremallo
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Mark V. B. Tremallo&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Vice President and General Counsel&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>
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<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
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    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">cc:
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Rod J. Howard, Esq.<br>
<I>Wilmer Cutler Pickering Hale and Dorr LLP</I></TD>
</TR>
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</DIV>



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