Freshfields Bruckhaus Deringer
2 rue Paul Cézanne
75008 Paris, France
T: +33 1.44.56.44.56
F: +33.1.44.56.44.00
September 29, 2006
BY EDGAR AND FACSIMILE
Mr. Al Rodriguez
Division of Corporation Finance
Securities and Exchange Commission
Mail Stop 3720
100 F Street, NE
Washington, DC 20549
| Re: | France Telecom |
| Form 20-F for the year ended December 31, 2005 |
| File N° 1-14712 |
Dear Mr. Rodriguez:
We refer to your letter dated September 20, 2006 regarding the above-referenced filing of France Telecom (the “Company”) and my telephone conversation with you yesterday, September 28th. As we discussed, the Company requires more time to respond to your letter given the Company’s desire to review your letter and its response with its external auditors and other advisers. The Company proposes therefore to respond no later than October 20, 2006.
We appreciate your consideration in this matter. If you wish to discuss our proposed timing or any other matter, please call the undersigned at +33.1.44.56.40.84.
Yours faithfully,
/s/ Linda A. Hesse |
Linda A. Hesse
| Cc: | Mr. Larry Spirgel |
| Ms. Ivette Leon |
| Securities and Exchange Commission |
| Mr. Gervais Pellissier |
| Mr. Pierre Charreton |
| France Telecom |
