Hogan & Hartson L.L.P.
8300 Greensboro Drive
McLean, VA 22102
Tel. 703-610-6100
Fax: 703-610-6200
October 27, 2005
Securities and Exchange Commission
Washington, D.C. 20549
Attn: David Walz
Mail Stop 3561
Re: | ITC^DeltaCom, Inc. Form 10-K for Fiscal Year Ended December 31, 2004 Filed March 31, 2005
Forms 10-Q for Fiscal Quarters Ended March 31, 2005 and June 30, 3005 File No. 0-23253 |
Dear Mr. Walz:
We refer to the staff’s comment letter dated October 12, 2005 regarding the above-referenced filings by ITC^DeltaCom, Inc. In accordance with our discussion with the staff on October 25, ITC^DeltaCom hereby advises the staff that it will submit its response to the comment letter on or before November 25, 2005.
Very truly yours, |
/s/ Richard J. Parrino |
Richard J. Parrino |
cc: ITC^DeltaCom, Inc.