November 3, 2010
VIA EDGAR
Mr. Larry Spirgel
Assistant Director
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington D.C. 20549
Mail Stop 3720
Re: Net Serviços de Comunicação S.A.
Form 20-F for Fiscal Year Ended December 31, 2009
Filed May 21, 2010
File No. 0-28860
Dear Mr. Spirgel:
This letter acknowledges the receipt by Net Serviços de Comunicação S.A. (the “Company”) of your letter, dated October 21, 2010, relating to the Annual Report on Form 20-F of the Company for the year ended December 31, 2009 filed with the Securities and Exchange Commission (the “Commission”) on May 21, 2010. As discussed by telephone, the Company advises the staff of the Commission that it expects to file a response to your letter on or before November 19, 2010.
| Mr. Larry Spirgel Division of Corporation Finance | 2 | November 3, 2010 |
* * * *
If you have any questions regarding this letter, please do not hesitate to call the undersigned at +(55) (11) 2111-2811.
| Sincerely, /s/ Marcio Minoru Miyakava Marcio Minoru Miyakava Investor Relations Officer |
cc: JoséAntônio GuaraldiFélix, Chief Executive Officer
AndréMüller Borges, Chief Legal Officer
Gregory V. Gooding, Esq., Debevoise & Plimpton LLP
Paul M. Rodel, Esq., Debevoise & Plimpton LLP
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