Linda A. Hesse
Partner
lhesse@jonesday.com
Direct Number: +33 (0) 1 56 59 38 72
September 24, 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 yesterday with Michael Henderson of your office, we would like to confirm, as agreed with Mr. Henderson, that France Telecom intends to reply by October 1, 2010. Please accept our apologies for the delay in our response.
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
