[Trimble Navigation Limited Letterhead]
February 28, 2007
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Trimble Navigation Limited Withdrawal of Amendment Withdrawal Request (accession no. 0000864749-07-000043) relating to Registration Statement on Form S-3 (File No. 333-106893)
Ladies and Gentlemen:
Trimble Navigation Limited (the Company) hereby requests withdrawal of the above identified amendment withdrawal request. The amendment withdrawal request filed on February 26, 2007 restated the entire pre-effective amendment filing rather than submitting it in letter format. The Company is concurrently filing an amendment withdrawal request in letter format to withdraw the pre-effective amendment (accession no. 0000864749-07-000025).
If you have any questions or comments or require further information, please do not hesitate to call the undersigned at (408) 481-7801 or Thomas Ivey of Skadden, Arps, Slate, Meagher & Flom LLP at (650) 470-4522.
/s/ Irwin Kwatek
Vice President and General Counsel