[SN Letterhead]
December 27, 2007
VIA EDGAR
Craig Slivka, Esq.
Attorney Advisor
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Sprint Nextel Corporation (File No. 1-04721) |
Definitive Schedule 14A Filed April 9, 2007
Dear Mr. Slivka:
Reference is made to your letter, dated November 30, 2007, regarding a comment by the Staff of the U.S. Securities and Exchange Commission (the “Staff”) with respect to the above-referenced definitive Schedule 14A. This letter repeats the comment in the Staff’s letter in bolded typeface followed by a response prepared by management of Sprint Nextel Corporation (the “Company” or “we”) together with our legal representatives.
Executive Compensation, page 23
Annual Short-Term Incentive Compensation Plan, page 25
| 1. | We note your response to comment 5 of our August 21, 2007 letter. However, please provide a more extensive legal and factual analysis supporting your request for confidential treatment. Please refer to Staff Legal Bulletin No. 1 (February 28, 1997). |
COMPANY RESPONSE: Our response has been supplementally provided to the Staff.
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The Company acknowledges that:
| • | the Company is responsible for the adequacy and accuracy of the disclosure in the filing; |
| • | staff comments or changes to disclosure in response to comments do not foreclose the Commission from taking any action with respect to the filing; and |
| • | the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
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Please contact me at (703) 433-4198 in connection with questions or comments concerning the above responses. In addition, we would appreciate it if future comment letters are addressed to my attention with a copy sent to me via facsimile at (866) 696-7585. Thank you for your attention to this matter.
Very truly yours,
/s/ Richard A. Montfort
Richard A. Montfort, Esq.
Assistant Secretary
