Morgan, Lewis & Bockius LLP
Counselors at Law
1701 Market Street
Philadelphia, PA 19103-2921
215-963-5000
Fax: 215-963-5001
July 9, 2009
VIA EDGAR AND FAX (703) 813-6986
Ms. Melissa Hauber
Senior Staff Accountant, Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Form 10-K for Fiscal Year Ended December 31, 2008
March 16, 2009
Form 10-Q for Fiscal Quarter Ended March 31, 2009
File No. 0-20807
Dear Ms. Hauber:
We are writing to confirm my telephone conversation with you on July 6, 2009, during which we requested that ICT Group, Inc. be provided additional time to respond to your letter of June 29, 2009 to Mr. Vincent A. Paccapaniccia regarding the above-referenced filing. In this regard, ICT Group has advised us that it will provide a response by July 23, 2009. We appreciate the staff’s courtesy in this matter.
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Sincerely, |
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/s/ Justin W. Chairman |
Justin W. Chairman |