-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 IdoVeL6shcTz0XJi91sPhN8quLVqHJMBPhpCHLKuh8spIdcY8D1+FTl2yGu6kDGk
 DcJKgDd5GawGuP0fwkohuQ==

<SEC-DOCUMENT>0001109270-09-000003.txt : 20090624
<SEC-HEADER>0001109270-09-000003.hdr.sgml : 20090624
<ACCEPTANCE-DATETIME>20090624131700
ACCESSION NUMBER:		0001109270-09-000003
CONFORMED SUBMISSION TYPE:	D
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		Rule 506
FILED AS OF DATE:		20090624
DATE AS OF CHANGE:		20090624
EFFECTIVENESS DATE:		20090624

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PENGUIN COMPUTING INC
		CENTRAL INDEX KEY:			0001109270
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			CA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		D
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-45925
		FILM NUMBER:		09906965

	BUSINESS ADDRESS:	
		STREET 1:		501 SECOND STREET
		STREET 2:		SUITE 310
		CITY:			SAN FRANCISCO
		STATE:			CA
		ZIP:			94107
		BUSINESS PHONE:		(415) 954-2800

	MAIL ADDRESS:	
		STREET 1:		501 SECOND STREET
		STREET 2:		SUITE 310
		CITY:			SAN FRANCISCO
		STATE:			CA
		ZIP:			94107
</SEC-HEADER>
<DOCUMENT>
<TYPE>D
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0401</schemaVersion>

    <submissionType>D</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001109270</cik>
        <entityName>PENGUIN COMPUTING INC</entityName>
        <issuerAddress>
            <street1>501 SECOND STREET</street1>
            <street2>SUITE 310</street2>
            <city>SAN FRANCISCO</city>
            <stateOrCountry>CA</stateOrCountry>
            <zipCode>94107</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>(415) 954-2800</issuerPhoneNumber>
        <issuerPreviousNameList>
            <value>None</value>
        </issuerPreviousNameList>
        <jurisdictionOfInc>CALIFORNIA</jurisdictionOfInc>
        <entityType>Corporation</entityType>
        <yearOfInc>
            <overFiveYears>true</overFiveYears>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>CHARLIE</firstName>
                <middleName></middleName>
                <lastName>WUIPSCHARD</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>PENGUIN COMPUTING, INC.</street1>
                <street2>501 SECOND STREET, STE. 310</street2>
                <city>SAN FRANCISCO</city>
                <stateOrCountry>CA</stateOrCountry>
                <zipCode>94107</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>PRESIDENT, CHIEF EXECUTIVE OFFICER AND DIRECTOR</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>STEPHEN</firstName>
                <middleName></middleName>
                <lastName>HUANG</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>PENGUIN COMPUTING, INC.</street1>
                <street2>501 SECOND STREET, STE. 310</street2>
                <city>SAN FRANCISCO</city>
                <stateOrCountry>CA</stateOrCountry>
                <zipCode>94107</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>PRINCIPAL FINANCIAL OFFICER</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>SAM</firstName>
                <middleName></middleName>
                <lastName>SPADAFORA</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>PENGUIN COMPUTING, INC.</street1>
                <street2>501 SECOND STREET, STE. 310</street2>
                <city>SAN FRANCISCO</city>
                <stateOrCountry>CA</stateOrCountry>
                <zipCode>94107</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>DIRECTOR</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>SCOTT</firstName>
                <middleName></middleName>
                <lastName>POTTER</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>PENGUIN COMPUTING, INC.</street1>
                <street2>501 SECOND STREET, STE. 310</street2>
                <city>SAN FRANCISCO</city>
                <stateOrCountry>CA</stateOrCountry>
                <zipCode>94107</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>DIRECTOR</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>ENRICO</firstName>
                <middleName></middleName>
                <lastName>PESATORI</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>PENGUIN COMPUTING, INC.</street1>
                <street2>501 SECOND STREET, STE. 310</street2>
                <city>SAN FRANCISCO</city>
                <stateOrCountry>CA</stateOrCountry>
                <zipCode>94107</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>DIRECTOR</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>EDWARD</firstName>
                <middleName></middleName>
                <lastName>EKSTROM</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>PENGUIN COMPUTING, INC.</street1>
                <street2>501 SECOND STREET, STE. 310</street2>
                <city>SAN FRANCISCO</city>
                <stateOrCountry>CA</stateOrCountry>
                <zipCode>94107</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>DIRECTOR</relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Other Technology</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>Decline to Disclose</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>false</isAmendment>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2009-05-27</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>false</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isEquityType>true</isEquityType>
            <isDebtType>true</isDebtType>
            <isSecurityToBeAcquiredType>true</isSecurityToBeAcquiredType>
            <isOtherType>true</isOtherType>
            <descriptionOfOtherType>COMMON STOCK, CONVERTIBLE PROMISSORY NOTES AND UNDERLYING SECURITIES</descriptionOfOtherType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>0</minimumInvestmentAccepted>
        <salesCompensationList></salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>3568290</totalOfferingAmount>
            <totalAmountSold>3062757</totalAmountSold>
            <totalRemaining>505533</totalRemaining>
            <clarificationOfResponse></clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>13</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse></clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>PENGUIN COMPUTING INC</issuerName>
                <signatureName>/S/ CHARLIE WUIPSCHARD</signatureName>
                <nameOfSigner>CHARLIE WUIPSCHARD</nameOfSigner>
                <signatureTitle>PRES. AND CEO</signatureTitle>
                <signatureDate>2009-06-19</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----