L-3 Communications Corporation
600 Third Avenue, 34th Floor
New York, NY 10016
212-805-5261 Fax 212-805-5264
Ralph G. D’Ambrosio Senior Vice President and Chief Financial Officer |
August 26, 2014
VIA EDGAR
Mr. Larry Spirgel
Assistant Director
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | L-3 Communications Holdings, Inc. |
L-3 Communications Corporation
Form 10-K for the Year Ended December 31, 2013
Filed February 25, 2014
Form 8-K filed July 31, 2014
Response dated July 30, 2014
File No. 001-14141
File No. 333-46983
Dear Mr. Spirgel:
We are writing to respond to the comment letter of the staff of the Securities and Exchange Commission, dated August 13, 2014, relating to the above-referenced documents. In that letter, you asked that we respond to the comments within 10 business days or advise the staff when we will respond. As discussed, we respectfully advise the staff that we do not expect to be in a position to respond within the 10 business day period, as we continue to work on our response and anticipate that we will require additional time in order to respond fully to your letter. We currently expect to respond no later than September 10, 2014. In the meantime, please do not hesitate to contact me. I can be reached at (212) 805-5261.
| Sincerely, |
/s/ Ralph G. D’Ambrosio |
| Ralph G. D’Ambrosio |
| Senior Vice President and Chief Financial Officer |