JONES DAY
PARTNERSHIP CONSTITUEE SELON LE DROIT DE L’OHIO, USA
AVOCATS AU BARREAU DE PARIS
2, RUE SAINT-FLORENTIN· 75001 PARIS
TELEPHONE: (0)1.56.59.39.39· FACSIMILE: (0)1.56.59.39.38· TOQUE J 001
WWW.JONESDAY.COM
Linda A. Hesse Partner lhesse@jonesday.com | Direct Number: +33 (0) 1 56 59 38 72 |
September 13, 2010
Mr. Larry Spirgel
Assistant Director
Division of Corporation Finance
Securities and Exchange Commission
Washington, DC 20549
United States
Re: France Telecom
Form 20-F for fiscal year ended December 31, 2009
Filed April 5, 2010
File No. 1-14712
Dear Mr. Spirgel:
As discussed today with Michael Henderson of your office, we would like to inform you that we became aware today (September 13) of your letter containing comments with respect to the above-mentioned document. We therefore would like to confirm, as agreed with Mr. Henderson, that France Telecom intends to reply by September 24, 2010.
Please do not hesitate to contact me by phone (telephone number: +33-1-56-59-38-72) or email (lhesse@jonesday.com) if you have any questions.
Your faithfully,
/s/ Linda A. Hesse
cc:
Michael Henderson,Staff Accountant, Securities and Exchange Commission
Terry French,Accountant Branch Chief, Securities and Exchange Commission
Nicolas Guérin,France Telecom
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