January 11, 2006
VIA EDGAR
Securities and Exchange Commission
Washington, D.C. 20549
Re: | ITC^DeltaCom, Inc. |
Form 10-K for Fiscal Year Ended December 31, 2004
Filed March 31, 2005
Form 10-Q for Fiscal Quarters Ended March 31, 2005,
June 30, 2005 and September 30, 2005
File No. 0-23253
Ladies and Gentlemen:
Pursuant to our discussion today with the staff, the Company will respond to the staff’s letter to the Company dated December 28, 2005 with respect to the above referenced filings on or before January 31, 2006.
Sincerely, |
/s/ Sarah L. Plunkett |
Sarah L. Plunkett |
Vice President– Finance |
cc: | Richard J. Parrino |
Hogan & Hartson L.L.P. |