Reference
is made to the registration statement on Form S-3 (File No. 333-165491) filed
with the Securities and Exchange Commission by Sonic Solutions (the “Company”)
on March 15, 2010 (the “Registration Statement”). Pursuant to Rule
473(c) of the Securities Act of 1933, as amended (the “Act”), the following
delaying amendment, prescribed by Rule 473(a) of the Act, is hereby incorporated
onto the cover page of the Registration Statement immediately following the
calculation of the registration fee table:
“The
registrant hereby amends this registration statement on such date or dates as
may be necessary to delay its effective date until the registrant files a
further amendment which specifically states that this registration statement is
to become effective in accordance with Section 8(a) of the Securities Act or
until the registration statement becomes effective on the date the Commission,
acting under Section 8(a), determines.”
If you
have questions or require additional information, please do not hesitate to
contact Paul Norris of the Company at (415) 893-8000.
