October 1, 2013
VIA EDGAR SUBMISSION
Ms. Stephanie J. Ciboroski, Senior Assistant Chief Accountant
Ms. Angela Connell
Mr. Lory Empie
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Re: | E*TRADE Financial Corporation Form 10-K for the Fiscal Year Ended December 31, 2012 Filed February 26, 2013 Form 10-Q for the Fiscal Quarter Ended June 30, 2013 Filed August 6, 2013 File No. 001-11921 |
Dear Ms. Ciboroski, Ms. Connell and Mr. Empie:
This will confirm our Company’s request to delay until November 15, 2013 the response date to your letter of September 30, 2013 regarding the above-captioned filings. As explained by our outside counsel, Daniel G. Kelly, Jr. of Davis Polk & Wardwell, in his calls with Mr. Empie, we intend to use all reasonable efforts to incorporate the revisions and additional information requested in your letter in our Form 10-Q filing in early November and then formally respond to your request a few days later. Please feel free to contact Kristina Medeiros, Director of Financial Reporting at (703) 236-8204 with any questions.
Very truly yours,
/s/ Matthew J. Audette
Matthew J. Audette
Chief Financial Officer
| cc: | Karl A. Roessner | |
| E*TRADE Financial Corporation | ||
| Sarah K. Solum | ||
| Daniel G. Kelly, Jr. | ||
| Davis Polk & Wardwell | ||
| Mark Wallis | ||
| Brian J. Maloney | ||
| Deloitte & Touche LLP | ||
