Richard C. Sarhaddi(773) 961-2070
September 8, 2008
VIA FACSIMILE AND FEDERAL EXPRESS
Megan Akst
Staff Accountant
Division of Corporation Finance
Securities and Exchange Commission
One Station Place
100 F Street, N.E.
Washington, D.C. 20549-4561
Staff Accountant
Division of Corporation Finance
Securities and Exchange Commission
One Station Place
100 F Street, N.E.
Washington, D.C. 20549-4561
Re: | Midway Games Inc. | |||
Form 10-K and 10-K/A for the Fiscal Year Ended | ||||
December 31, 2007 | ||||
Filed March 13, 2008 and April 29, 2008, respectively | ||||
Form 10-Q for the Quarterly Period Ending June 30, 2008 | ||||
Filed August 4, 2008 | ||||
File No. 0-12367 |
Dear Ms. Akst:
Reference is made to your letter dated August 27, 2008 regarding comments by the staff of the Securities and Exchange Commission with respect to the above-captioned filings of Midway Games Inc. (the “Company”). This letter is to confirm that you have received and accepted the Company’s request for an extension to respond to your letter by September 29, 2008.
Please do not hesitate to contact me with any questions, comments or requests for additional information that you may have.
Very truly yours, MIDWAY GAMES INC. | ||||
/s/ Richard C. Sarhaddi | ||||
Richard C. Sarhaddi Staff Attorney | ||||
RCS/rcs