February 23, 2007
BY FAX & Mail
(202) 772-9205
United States Securities and Exchange Commission
100 F Street NE
Washington, DC
USA 20549
Dear Mr. Spirgel:
RE: | File No. 001-14148 | |
CanWest Global Communications Corp. | ||
Form 40-F | ||
Year ended August 31, 2006 | ||
We have received your correspondence of February 13, 2007 in which you requested an explanation as to our process in recognizing airtime revenues including the determination of the provision for viewer shortfall. While we are in the process of preparing our response, we respectfully request an additional 10 business days in which to respond and accordingly, expect to provide our response on or before March 14, 2007.
We trust this meets with your agreement.
Yours very truly,
/s/ John Maguire |
John E. Maguire |
Chief Financial Officer |