May __, 2000 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Ladies and Gentlemen: Reference is made to the Flextronics International Manufacturing Services Contract (the "Flextronics Agreement"), dated as of March 1,...

Exhibit 10.24




                                  May __, 2000



Securities and Exchange Commission
000 Xxxxx Xxxxxx, X.X.
Washington, D.C.  20549

Ladies and Gentlemen:

         Reference is made to the Flextronics International Manufacturing
Services Contract (the "Flextronics Agreement"), dated as of March 1, 2000, by
and between Cabletron Systems, Inc., Flextronics International USA and
Flextronics International Ireland, Ltd., which is an Exhibit to the Registrant's
Annual Report on Form 10-K (the "Annual Report") filed today with the Securities
and Exchange Commission (the "Commission"). The Registrant hereby agrees to
furnish to the Commission, upon request, a copy of any annex, schedule or
exhibit to the Flextronics Agreement omitted from the copy of Flextronics
Agreement filed as an Exhibit to this Annual Report.

                                               Very truly yours,

                                               CABLETRON SYSTEMS, INC.


                                               By:/S/
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