Michael E. Sullivan
Direct Dial: 858-523-3959
Michael.Sullivan@LW.com
Direct Dial: 858-523-3959
Michael.Sullivan@LW.com
January 18, 2007
12636 High Bluff Drive, Suite 400
San Diego, California 92130-2071
Tel: (858) 523-5400 Fax: (858) 523-5450
www.lw.com
San Diego, California 92130-2071
Tel: (858) 523-5400 Fax: (858) 523-5450
www.lw.com
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VIA EDGAR
Max A. Webb
Assistant Director
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E., Mail Stop 3561
Washington, D.C. 20549
Assistant Director
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E., Mail Stop 3561
Washington, D.C. 20549
| Re: | AeroVironment, Inc. | |||
| Registration Statement on Form S-1 | ||||
| Filed September 28, 2006 | ||||
| File No. 333-137658 |
Dear Mr. Webb:
AeroVironment, Inc. is submitting (by EDGAR) Amendment No. 7 to its Registration Statement on
Form S-1 (the “Amendment”). Courtesy copies of the Amendment (specifically marked to show the
changes thereto) are being submitted to the Staff by hand delivery.
Any comments or questions regarding the Amendment should be directed to the undersigned at
(858) 523-3959. Thank you in advance for your cooperation in connection with this matter.
| Very truly yours, |
||||
| /s/ Michael Sullivan | ||||
| Michael Sullivan | ||||
cc:
|
Craig M. Garner, Esq., Latham & Watkins LLP | |
| Stuart L. Hindle, AeroVironment, Inc. |