December 22, 2008
John Harrington, Esq.
Attorney-Advisor
Division of Corporate Finance
United States Securities and Exchange Commission
Washington, D.C. 20549
Re: | Mac-Gray Corporation |
| Form 10-K for Fiscal year ended December 31, 2007 |
| Filed March 14, 2007 |
| File No. 1-13495 |
Dear Mr. Harrington:
This is written in response to the letter dated December 17, 2008 to Mac-Gray Corporation from your office. I have exchanged voicemails with Ms. Melissa Kindelan, Staff Accountant, in which Mac-Gray Corporation requested an additional thirty (30) days to respond to the comments made in your office’s letter to us. Ms. Kindelan advised that Mac-Gray could have an additional ten (10) business days from the original due date, or until January 16, 2009, to provide our written response. I am writing to confirm the extension of time. Could you kindly confirm the grant of the time extension by an emailed or faxed message to me?
Thank you very much for your courtesy.
Very truly yours,
Linda A. Serafini
Vice President and General Counsel
Mac-Gray Corporation
404 Wyman Street
Waltham, MA 02451
lserafini@macgray.com
phone: 781-487-7647, fax: 781-290-5358