December 23, 2015
VIA EDGAR
Securities and Exchange Commission
100 F Street, NE
Mail Stop 3561
Washington, D.C. 20549-3561
Attention: Jennifer Thompson
Re: West Corporation
Form 10-K for the Fiscal Year Ended December 31, 2014
Filed February 19, 2015
File No. 1-35846
Dear Ms. Thompson,
West Corporation, a Delaware corporation (the “Company”), is in receipt of your letter dated December 2, 2015 (the “December 2 Letter”) setting forth additional comments of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) regarding the Company’s above-referenced Form 10-K. On December 11, 2015, the Company requested an extension of time to properly respond to the letter until December 31, 2015. Due to the additional questions presented to the Company for written response during our December 17, 2015 telephone conversation, the Company respectfully requests an extension until January 11, 2016 to prepare a response to the Commission’s December 2 Letter and December 17 telephone conversation, as it relates to the Company’s above-referenced Form 10-K.
Thank you for your approval of this request. If you have any questions or comments, please contact the undersigned atjdmadsen@west.com or (402) 963-1200.
| Sincerely, |
| /s/ Jan D. Madsen |
Jan D. Madsen Chief Financial Officer West Corporation |
