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     <!-- Project:        I:\CONVER\ny14063.eep                                            -->
     <!-- Control Number: NY14063                                                          -->
     <!-- Rev Number:     C.Brenner                                                        -->
     <!-- Client Name:    Sycamore Networks Inc                                            -->
     <!-- Project Name:   NY14063 - 8-K                                                    -->
     <!-- Firm Name:                                                                       -->
     <TITLE>8-K</TITLE>
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<TD><H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>UNITED
STATES<br>SECURITIES AND EXCHANGE COMMISSION<br>Washington, D.C. 20549  </FONT></H1></TD></TR>
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<TD><H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>FORM
8-K  </FONT></H1></TD></TR>
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<TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>CURRENT
REPORT<BR>Pursuant to Section 13 or 15(d) of the<BR> Securities Exchange Act of 1934  </FONT></TD></TR>
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<TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>February 22, 2005<br>Date
of Report (Date of earliest event reported)</FONT></TD></TR>
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     <TD WIDTH="600" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>&nbsp;<!-- Name of Registrant -->SYCAMORE NETWORKS, INC.</B></FONT></TD></TR>
<TR VALIGN="TOP">
     <TD WIDTH="600" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">(Exact Name of Registrant as Specified in its Charter)</FONT></TD></TR>
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<TD WIDTH="33%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2><!-- State-->Delaware</FONT></TD>
<TD WIDTH="34%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2><!-- File No.-->000-27273</FONT></TD>
<TD WIDTH="33%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2><!-- Irs No.-->04-3410558</FONT></TD>
</TR>
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<TD WIDTH="33%"ALIGN="CENTER"><HR SIZE=1 NOSHADE></TD>
<td WIDTH="34%"ALIGN="CENTER"><HR SIZE=1 NOSHADE></TD>
<TD WIDTH="33%"ALIGN="CENTER"><HR SIZE=1 NOSHADE></TD>
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<TD ALIGN="CENTER"><Font Face="Times New Roman, Times, Serif" Size=2>(State or Other Jurisdiction <BR>of Incorporation)</font></td>
<TD ALIGN="CENTER"><Font Face="Times New Roman, Times, Serif" Size=2>(Commission<BR>File Number) </FONT></TD>
<TD ALIGN="CENTER"><Font Face="Times New Roman, Times, Serif" Size=2>(IRS Employer<BR> Identification No.) </FONT></TD>
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<TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>220
Mill Road <BR>Chelmsford, MA 01824<BR>(Address of Principal Executive Offices)<BR>
(Zip Code)</FONT></TD></TR>
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<TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Registrant's
Telephone Number, including Area Code:&nbsp;&nbsp;(978) 250-2900 </FONT></TD></TR>
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<TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Not
Applicable<BR>(Former Name or Former Address, if Changed Since Last Report) </FONT></TD></TR>
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<BR>
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<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Check
the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the
filing obligation of the registrant under any of the following provisions: </FONT></TD></TR></TABLE><BR>

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<TD WIDTH=4%><font face="wingdings"> &#168; </font></TD>
<TD WIDTH=96%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
 Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) </FONT></TD>
</TR>
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<TD WIDTH=4%><font face="wingdings"> &#168; </font></TD>
<TD WIDTH=96%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
 Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) </FONT></TD>
</TR>
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<TD WIDTH=4%><font face="wingdings"> &#168; </font></TD>
<TD WIDTH=96%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
 Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
240.14d-2(b)) </FONT></TD>
</TR>
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<TD WIDTH=4%><font face="wingdings"> &#168; </font></TD>
<TD WIDTH=96%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
 Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
240.13e-4(c)) </FONT></TD>
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<BR></TD></TR></TABLE>


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<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2><b>Item
2.02&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Results of Operations and Financial Condition.</b> </FONT></TD></TR></TABLE><BR>

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<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>On
February 22, 2005, the Registrant reported its second quarter results for the period ended
January 29, 2005. A copy of the press release issued by the Registrant on February 22,
2005 concerning the foregoing is furnished herewith as Exhibit 99.1 and is incorporated
herein by reference.  </FONT></TD></TR></TABLE><BR>

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<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The
Registrant provides non-GAAP financial data in addition to providing financial results in
accordance with generally accepted accounting principles (GAAP). These measures are not in
accordance with, or an alternative for GAAP, and may be different from non-GAAP measures
used by other companies. The reconciliation between the GAAP basis and the non-GAAP basis
financial data is provided in a table immediately following the Unaudited Consolidated
Statements of Operations included with Exhibit 99.1. The items excluded from the non-GAAP
results have one or more of the following characteristics: their magnitude and timing is
largely outside of the Registrant&#146;s control; they are unrelated to the ongoing
operation of the business in the ordinary course; they are unusual, and the Registrant
does not expect them to occur in the ordinary course of business; or they are
non-operational, non-cash expenses involving stock option grants primarily in connection
with the Registrant&#146;s initial public offering and acquisitions.  </FONT></TD></TR></TABLE><BR>

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<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The
non-GAAP financial data is provided to enhance the user&#146;s overall understanding of
the Registrant &#145;s current financial performance and its prospects for the future.
Specifically, the Registrant believes the non-GAAP results provide useful information to
both management and investors by excluding certain expense and income items that the
Registrant believes are not indicative of the Registrant &#145;s core operating results
because such charges are associated with past events and are not related to current
operations. In addition, since the Registrant has historically reported non-GAAP results
to the investment community, the Registrant believes the inclusion of non-GAAP numbers
provides consistency in its financial reporting. Further, these non-GAAP results are one
of the primary indicators management uses for planning and forecasting in future periods.
The non-GAAP financial data should be considered in addition to, not as a substitute for
or as being superior to, operating losses, cash flows, or other measures of financial
performance prepared in accordance with GAAP. </FONT></TD></TR></TABLE><BR>

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<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The
information contained in this Item 2.02 and in the accompanying exhibit shall not be
incorporated by reference into any filing of the Registrant, whether made before or after
the date hereof, regardless of any general incorporation language in such filing, unless
expressly incorporated by specific reference into such filing. The information in this
Item 2.02, including the exhibit hereto, shall not be deemed to be &#147;filed&#148; for
purposes of Section&nbsp;18 of the Securities Exchange Act of 1934, as amended, or
otherwise subject to the liabilities of that section or Sections&nbsp;11 and 12(a)(2) of
the Securities Act of 1933, as amended. </FONT></TD></TR></TABLE><BR>

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<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2><b>Item
9.01&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Financial Statements and Exhibits.</b> </FONT></TD></TR></TABLE><BR>

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<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(c)&nbsp;&nbsp;Exhibits </FONT></TD></TR></TABLE><BR>

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<TD WIDTH=13%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Exhibit<BR><U>Number</U> </FONT></TD>
<TD WIDTH=3%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=84%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Exhibit<BR><U>Description</U> </FONT></TD>
</TR>
<TR VALIGN=TOP>
<TD WIDTH=13%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=3%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=84%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN=TOP>
<TD WIDTH=13%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>99.1</FONT></TD>
<TD WIDTH=3%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=84%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Press Release of the Registrant, dated February 22, 2005, reporting the Registrant&#146;s
second quarter results for the period ended January 29, 2005.</FONT></TD>
</TR>
</TABLE>
<BR>
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<TD><HR SIZE=5 NOSHADE COLOR="BLACK">
</TD></TR></TABLE><BR>

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<TD><H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>SIGNATURES </FONT></H1></TD></TR>
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<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant
to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused
this report to be signed on its behalf by the undersigned thereunto duly authorized. </FONT></TD></TR>
</TABLE>
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    <TD WIDTH="8%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"> &nbsp;<!-- TYPE "DATE:" HERE--> </FONT></TD>
    <TD WIDTH="44%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp; </FONT></TD>
    <TD WIDTH="48%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Sycamore Networks, Inc.<!-- COMPANY --> </FONT></TD>
  </TR>
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<TD WIDTH=44%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=48%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>/s/&nbsp; Richard J. Gaynor </FONT></TD>
</TR>
<TR VALIGN=TOP>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=1><HR NOSHADE SIZE="1"> </TD>
</TR>
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  <TR VALIGN="BOTTOM">
    <TD WIDTH="8%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp; </FONT></TD>
    <TD WIDTH="44%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;<!-- COMPANY --> </FONT></TD>
    <TD WIDTH="48%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Richard J. Gaynor<BR>
Chief Financial Officer<BR>
(Duly Authorized Officer and Principal<BR>
Financial and Accounting Officer)</FONT></TD>
  </TR>
</TABLE>
<BR>



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<TD>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Dated:
February 22, 2005 </FONT></P></TD></TR>
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</TD></TR></TABLE><BR>

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<TD><H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>EXHIBIT INDEX </FONT></H1></TD></TR>
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<TD WIDTH=13%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Exhibit<BR><U>Number</U> </FONT></TD>
<TD WIDTH=3%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=84%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Exhibit<BR><U>Description</U> </FONT></TD>
</TR>
<TR VALIGN=TOP>
<TD WIDTH=13%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=3%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=84%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN=TOP>
<TD WIDTH=13%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>99.1</FONT></TD>
<TD WIDTH=3%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=84%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Press Release of the Registrant, dated February 22, 2005, reporting the Registrant&#146;s
second quarter results for the period ended January 29, 2005.</FONT></TD>
</TR>
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{"company-data": {"conformed-name": "SYCAMORE NETWORKS INC", "cik": "0001092367", "assigned-sic": "3661", "irs-number": "043410558", "state-of-incorporation": "DE", "fiscal-year-end": "0731"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-27273", "film-number": "05629257"}, "business-address": {"street1": "220 MILL ROAD", "city": "CHELMSFORD", "state": "MA", "zip": "01824", "phone": "9782502900"}, "mail-address": {"street1": "220 MILL ROAD", "city": "CHELMSFORD", "state": "MA", "zip": "01824"}}
8-K
UNITED
STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM
8-K
CURRENT
REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
February 22, 2005
Date
of Report (Date of earliest event reported)
SYCAMORE NETWORKS, INC.
(Exact Name of Registrant as Specified in its Charter)
Delaware
000-27273
04-3410558
(State or Other Jurisdiction
of Incorporation)
(Commission
File Number)
(IRS Employer
Identification No.)
220
Mill Road
Chelmsford, MA 01824
(Address of Principal Executive Offices)
(Zip Code)
Registrant's
Telephone Number, including Area Code:  (978) 250-2900
Not
Applicable
(Former Name or Former Address, if Changed Since Last Report)
Check
the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the
filing obligation of the registrant under any of the following provisions:
¨
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
¨
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
¨
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
240.14d-2(b))
¨
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
240.13e-4(c))
Item
2.02      Results of Operations and Financial Condition.
On
February 22, 2005, the Registrant reported its second quarter results for the period ended
January 29, 2005. A copy of the press release issued by the Registrant on February 22,
2005 concerning the foregoing is furnished herewith as Exhibit 99.1 and is incorporated
herein by reference.
The
Registrant provides non-GAAP financial data in addition to providing financial results in
accordance with generally accepted accounting principles (GAAP). These measures are not in
accordance with, or an alternative for GAAP, and may be different from non-GAAP measures
used by other companies. The reconciliation between the GAAP basis and the non-GAAP basis
financial data is provided in a table immediately following the Unaudited Consolidated
Statements of Operations included with Exhibit 99.1. The items excluded from the non-GAAP
results have one or more of the following characteristics: their magnitude and timing is
largely outside of the Registrant's control; they are unrelated to the ongoing
operation of the business in the ordinary course; they are unusual, and the Registrant
does not expect them to occur in the ordinary course of business; or they are
non-operational, non-cash expenses involving stock option grants primarily in connection
with the Registrant's initial public offering and acquisitions.
The
non-GAAP financial data is provided to enhance the user's overall understanding of
the Registrant 's current financial performance and its prospects for the future.
Specifically, the Registrant believes the non-GAAP results provide useful information to
both management and investors by excluding certain expense and income items that the
Registrant believes are not indicative of the Registrant 's core operating results
because such charges are associated with past events and are not related to current
operations. In addition, since the Registrant has historically reported non-GAAP results
to the investment community, the Registrant believes the inclusion of non-GAAP numbers
provides consistency in its financial reporting. Further, these non-GAAP results are one
of the primary indicators management uses for planning and forecasting in future periods.
The non-GAAP financial data should be considered in addition to, not as a substitute for
or as being superior to, operating losses, cash flows, or other measures of financial
performance prepared in accordance with GAAP.
The
information contained in this Item 2.02 and in the accompanying exhibit shall not be
incorporated by reference into any filing of the Registrant, whether made before or after
the date hereof, regardless of any general incorporation language in such filing, unless
expressly incorporated by specific reference into such filing. The information in this
Item 2.02, including the exhibit hereto, shall not be deemed to be "filed" for
purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or
otherwise subject to the liabilities of that section or Sections 11 and 12(a)(2) of
the Securities Act of 1933, as amended.
Item
9.01     Financial Statements and Exhibits.
(c)  Exhibits
Exhibit
Number
Exhibit
Description
99.1
Press Release of the Registrant, dated February 22, 2005, reporting the Registrant's
second quarter results for the period ended January 29, 2005.
SIGNATURES
Pursuant
to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused
this report to be signed on its behalf by the undersigned thereunto duly authorized.
Sycamore Networks, Inc.
/s/  Richard J. Gaynor
Richard J. Gaynor
Chief Financial Officer
(Duly Authorized Officer and Principal
Financial and Accounting Officer)
Dated:
February 22, 2005
EXHIBIT INDEX
Exhibit
Number
Exhibit
Description
99.1
Press Release of the Registrant, dated February 22, 2005, reporting the Registrant's
second quarter results for the period ended January 29, 2005.