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Red Hat Inc – ‘10-K’ for 2/29/08 – ‘CORRESP’

On:  Tuesday, 4/29/08, at 4:29pm ET   ·   For:  2/29/08   ·   Private-to-Public:  Document  –  Release Delayed to:  10/24/08   ·   Accession #:  1193125-8-95150   ·   File #:  1-33162

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  As Of                Filer                Filing    For·On·As Docs:Size              Issuer               Agent

 4/29/08  Red Hat Inc                       10-K2/29/08   12:1.4M                                   Donnelley … Solutions/FA

Annual Report   —   Form 10-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   1.16M 
12: CORRESP   ¶ Comment-Response or Other Letter to the SEC         HTML      5K 
 2: EX-10.38    Form of Amendment to Performance Share Unit         HTML     15K 
 3: EX-10.39    Form of 2004 - Long Term Incentive Plan             HTML     40K 
 4: EX-10.40    Executive Transition Agreement                      HTML     70K 
 5: EX-10.41    Non-Executive Chairman Agreement                    HTML     54K 
 6: EX-10.42    2008 Independent Director Compensation Plan         HTML     15K 
 7: EX-21.1     Subsidiaries of Registrant                          HTML     18K 
 8: EX-23.1     Accountant's Consent                                HTML      8K 
 9: EX-31.1     Certification -- SOA'02 §302                        HTML     12K 
10: EX-31.2     Certification -- SOA'02 §302                        HTML     12K 
11: EX-32.1     Certification -- SOA'02 §906                        HTML      9K 


Delayed-Release ‘CORRESP’   —   Comment-Response or Other Letter to the SEC


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  SEC Letter  

Red Hat, Inc.

1801 Varsity Drive

Raleigh, North Carolina 27606

VIA ELECTRONIC SUBMISSION

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

  Re: Red Hat, Inc.
       Commission File No. 001-33162
       Annual Report on Form 10-K

Ladies and Gentlemen:

On behalf of Red Hat, Inc. (the “Company”), transmitted herewith for filing under the reporting requirements of the Securities Exchange Act of 1934, as amended, is the Company’s Annual Report on Form 10-K for the fiscal year ended February 29, 2008, complete with financial statement schedules and exhibits.

Effective March 1, 2007 the Company adopted Financial Accounting Standards Board Interpretation No. 48, Accounting for Uncertainty in Income Taxes (“FIN 48”). FIN 48 clarifies the accounting for uncertainty in income taxes by prescribing a comprehensive model for recognizing, measuring, presenting and disclosing uncertain income tax positions taken or expected to be taken by the Company on its tax returns.

Except for the adoption of FIN 48, the Company’s financial statements filed as part of the Form 10-K do not reflect a change from the preceding year in any accounting principles or practices or in the method of applying any such principles or practices.

Please call the undersigned at 919-754-4441 if you have any questions regarding this matter.

Very truly yours,

/s/ Charles E. Peters, Jr.            

Charles E. Peters, Jr.

Chief Financial Officer

Attachments


Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-K’ Filing    Date    Other Filings
Filed on:4/29/084,  4/A
For Period End:2/29/084,  ARS
3/1/074
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Filing Submission 0001193125-08-095150   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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