PLCM Polycom, Inc. (MM)

Atlanta Signal Processors, Incorporated 1997 Incentive Stock Plan

Polycom, Inc. 2001 Non-Statutory Stock Option Plan

PictureTel Corporation 1998 Acquisition Stock Option Plan

Circa Communications, Ltd. Stock Option Plan

Accord Networks Ltd. 1995 Employee Share Ownership and Option Plan

Accord Networks Ltd. Share Ownership and Option Plan (2000)

Accord Networks Ltd. 2000 Share Option Plan

Accord Networks Ltd. 2000 Non-Employee Director Stock Option Plan

Atlas Communication Engines, Inc. 1996 Stock Incentive Plan

Polycom, Inc. Employee Stock Purchase Plan

ViaVideo Communications, Inc. 1996 Stock Option/Stock Issuance Plan

Polycom, Inc. 1996 Stock Incentive Plan

(Full title of the plans)

Sayed M. Darwish

Chief Legal Officer and Executive Vice President, Corporate Development

Polycom, Inc.

6001 America Center Drive

San Jose, California 95002

(408) 586-6000

(Name, address and telephone number, including area code, of agent for service)

Copy to:

Jose F. Macias, Esq.

Wilson Sonsini Goodrich & Rosati

Professional Corporation

650 Page Mill Road

Palo Alto, CA 94304-1050

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act. (Check one):

DEREGISTRATION OF SECURITIES

These Post-Effective Amendments relate to the following Registration Statements on Form S-8 filed by Polycom, Inc. (the “ Company ”) with the Securities and Exchange Commission (the “ SEC ”) (collectively, the “ Registration Statements ”), each pertaining to the registration of shares of common stock of the Company, par value $0.0005 per share (“ Common Stock ”) offered under certain employee benefit and equity plans and agreements:

Pursuant to the Agreement and Plan of Merger dated as of July 8, 2016, by and among the Company, Triangle Private Holdings I, LLC, a Delaware limited liability company (“ Parent ”), and Triangle Private Merger Sub Inc., a Delaware corporation and indirect wholly owned subsidiary of Parent (“ Merger Sub ”), Merger Sub was merged with and into the Company (the “ Merger ”), with the Company surviving the Merger as an indirect wholly owned subsidiary of Parent. In connection with the Merger, as of the date hereof, the Company has terminated all offerings of the Company’s securities pursuant to the Registration Statements.

Accordingly, in accordance with the undertakings made by the Company in the Registration Statements to remove from registration, by means of a post-effective amendment, any securities of the Company that had been registered but remain unsold at the termination of the offering, the Company hereby removes from registration any and all such securities registered but unsold under the Registration Statements as of the date hereof. Each Registration Statement is hereby amended, as appropriate, to reflect the deregistration of all such securities.